Tax Residency

Tax Residency is a comprehensive professional development course that examines one of the most important and often misunderstood concepts in Canadian taxation: determining residency for tax purposes. Because residency status dictates whether an individual or corporation is taxed on worldwide income or only on Canadian-source income, accurate analysis is essential for compliance, planning, and risk management. This course provides a structured, practical review of how residency is determined under the Income Tax Act. Participants will explore factual residency, deemed residency, and non-residency, along with the role of primary and secondary residential ties, physical presence, and judicial interpretation. The course also addresses dual residency and the application of treaty tie-breaker rules, including Canada–U.S. considerations. In addition to core residency principles, the program examines the tax consequences of immigration and emigration, including part-year residency, deemed disposition rules, departure tax, and foreign reporting obligations such as the T1135. Learners will also review filing requirements for newcomers and emigrants, the use of Form NR73, and the practical issues that arise when residency status is uncertain. The course extends beyond individuals to cover corporate residency, central management and control, Canadian-Controlled Private Corporation considerations, international structuring, and the impact of residency on withholding taxes and cross-border planning. Trust residency and international compliance frameworks are also discussed to provide a well-rounded perspective. Delivered online in a self-paced format, the course combines clear video instruction with downloadable reference materials, practical case studies, and quizzes to reinforce understanding. It is designed to help accountants, tax professionals, and financial advisors strengthen their analytical approach to residency issues and apply the rules with greater clarity and confidence in real-world scenarios. Tax Residency is suitable for professionals working with cross-border clients, advising newcomers or departing residents, or supporting corporate and estate planning strategies involving international elements.