Can an individual who sojourns in Canada for more than 183 days in a taxation year and, later in the same taxation year, becomes factually resident in Canada, have a period of part-year residence in that year?
The Directorate noted that s. 114 does not apply to an individual who is deemed by s. 250(1)(a) to be resident in Canada since that individual will be deemed to be resident in Canada throughout the taxation year, and concluded that “[a]s a result, an individual who is deemed to be resident in Canada pursuant to s. 250(1)(a), and who is not described by subsection 250(5), will not have a period of part-year residence in Canada.”
Before so concluding, the Directorate noted that a person who is deemed to be resident in Canada and is not factually resident in Canada will generally not be resident in a particular province for provincial tax purposes.