A non Canadian Resident, or "non-resident", does not always mean a person is not a Permanent Resident or Canadian Citizen. When looking at purchasing or selling real estate, a non-resident in the eyes of taxation law (according to the CRA) is anyone who does not meet any of the following criteria and will need to then consider the different taxation laws imposed on foreign investors.
- You don’t have family in Canada. (Children, husband, wife, common-law partner)
- You don’t have a property in Canada, if yes, it is rent at a non-related person;
- You don’t have furniture, cars or others personnel goods in Canada;
- You are not using the healthcare (RAMQ in Quebec) and you don’t have anything which can give you free access to the hospital or care in Canada;
- You don’t have drivers licence from Canada.
This can also become a little bit more complex and will depending on your exact circumstances. Also defined by the CRA to be classed as a non-resident includes,
- normally, customarily, or routinely live in another country and are not considered a resident of Canada; or
- you live outside Canada throughout the tax year; or
- you stay in Canada for less than 183 days in the tax year.