Residency Status Filing

Hello I have a queston regarding a client status.
Canadian Citzen with ties to Canada with Bank account, Children and DL
Filed 2015 T1 return
Move out of Canada June 2016 and didnt file a return untill she returned in 2022 of June
CRA is in a tizzy with her TFSA and we need to file returns for her.
Her residency for 2016 to June 2022 was UK
So would her Residency Status at end of each year be RESIDENT- NON RESIDENT-DEEMED RESIDENT
Her residecy of a provice the answer would be NON RESIDENT correct?


Residency status can be difficult to determine in a case like this. Based on the minimal info given, I wouldn’t want to say that your client WAS tax resident in Canada for those years, but it sounds like she may have enough ties to Canada to claim she was resident in Canada. If you want CRA’s opinion, fill out a Form NR73 or NR74 as noted here:

I have one client who lived most of the last few years in Brazil - while his wife (a Canadian citizen who was originally from Brazil) underwent cancer treatments in Brazil, and then passed away. They still owned a home in Canada, as well as a rental property. Their children and bank accounts were all in Canada. CRA deemed them to be Canadian resident the whole time.

I agree 100%. She has 2 children here as well. I think she meets all the requirements. My question is for province at end of year would it be Ontario or Non resident and for residency Status Resident. She wouldn’t qualify for any credit though correct?

Tim Boufford