Determining an individual’s Canadian tax residency

By Alessandra Tuzi and Elias Zafiridis ( September 4, 2025, 3:10 PM EDT) -- Determining whether an individual is a resident of Canada for tax purposes is a critical first step in ensuring compliance with Canadian tax laws and optimizing their tax position. The taxpayer’s residency status influences what they must report and how they are taxed — on worldwide income as a resident, or generally only on Canadian-source income as a non-resident....