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Tax Liability |
Individual |
Corporation |
| Resident |
Liable for tax on worldwide income |
Facts indicate the individual is ties to or connected with Canada. |
Facts indicate central management and control is in Canada |
| Deemed Resident |
Liable for tax on worldwide income. |
The individual sojourns in Canada an aggregate of 183 days or more. |
Incorporated in Canada after April 26, 1965. |
| Non-Resident |
Liable for tax on Canadian-source income. |
No residential ties to Canada. |
Incorporated abroad and central management and control exist outside Canada. Not applicable. |
| Part-Year Resident |
Liable for tax on worldwide income while resident. |
Becomes a resident or relinquishes residence during the year. |
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