I can't seem to find any concrete information on this topic for determining my residency status for CRA.
I've read through
http://www.cra-arc.gc.ca/tx/nnrsdnts...sdncy-eng.html and couple other pages on the CRA website but it's all very subjective and handwaivy with the terminologies. A lot of "you may be..." and no concrete rules to determine my status.
I'm a Canadian citizen currently working in the States under a TN visa. I don't have significant residential ties (from the above page) but I do have secondary residential ties (bank accounts/credit cards, driver's license, and a passport). For my 2014 US taxes, I was considered a US resident. Also, I don't have any income from Canada in 2014.
In the article, only thing that I can find that is relevant to my situation is:
Quote:
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If you established ties in a country that Canada has a tax treaty with and you are considered a resident of that country, but you are otherwise a factual resident of Canada, meaning you maintain significant residential ties with Canada, you may be considered a deemed non-resident of Canada. The same rules apply to deemed non-residents as non-residents of Canada.
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I'm not sure what they mean by "you may be considered...". Am I or am I not a deemed non-resident of Canada. Is there a concrete rule that I can follow somewhere?
Assuming that I'm a deemed non-resident, it seems like I don't have to file my Canadian taxes this year. Is there some step I have to take to declare myself as a deemed non-resident to the CRA? Can I just not file my return this year without any consequences from the CRA?