QUESTION: We left Canada end of Nov 2004 for Russia and left 2
university sons behind. We hope we can be considered
"non-residents" of Canada but after browsing through your
website, we are not so sure Revenue Canada will allow that. We
had cancelled our Provincial Health Care but not D/Licences. We
still have a credit card issued from Canada and bank accounts
with a local bank. My husband closed down his RRSP in 2005.
Should he file for Tax Year 2005? I still have my self-directed
RRSP which is active. Will that jeopardize our non-residency
claim? We hope we will be able to visit you this summer.
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david ingram replies: Those items are not too important when you
are in a tax treaty country as Russia has been since 1995.
Article IV of the Canada Russia Income Tax Convention will exempt
you from Canadian Tax if you do not have a home available to you
in Canada, the whole family is in Russia and you are / were in
Russia for more than 183 days.
ARTICLE 4
Resident
1. For the purposes of this Agreement, the term "resident of a
Contracting State" means any person who, under the laws of that
State, is liable to tax therein by reason of his domicile,
residence, place of management or any other criterion of a
similar nature.
2. Where by reason of the provisions of paragraph 1 an individual
is a resident of both Contracting States, then his status shall
be determined as follows:
(a) he shall be deemed to be a resident of the State in which he
has a permanent home available to him; if he has a permanent home
available to him in both States, he shall be deemed to be a
resident of the State with which his personal and economic
relations are closer (centre of vital interests);
(b) if the State in which he has his centre of vital interests
cannot be determined, or if he has not a permanent home available
to him in either State, he shall be deemed to be a resident of
the State in which he has an habitual abode;
(c) if he has an habitual abode in both States or in neither of
them, he shall be deemed to be a resident of the State of which
he is a citizen;
(d) if each State considers him as its citizen or if neither
State considers him as its citizen, the competent authorities of
the Contracting States shall settle the question by mutual
agreement.
3. Where by reason of the provisions of paragraph 1 a company is
a resident of both Contracting States, then its status shall be
determined as follows:
(a) it shall be deemed to be a resident of the State under the
laws of which it was created;
(b) if it was created under the laws of neither of the States, it
shall be deemed to be a resident of the State in which its place
of effective management is situated.
--------------------
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