Overview
If you are a Canadian citizen living in the United States, you do not need to file income taxes in Canada if the Canada Revenue Agency considers you a non-resident, and if you are not receiving any income from Canadian sources.
Generally, CRA views you as a non-resident if you have no significant ties to Canada and if the U.S. government considers you a U.S. resident.
Significant ties to Canada include things like having a spouse in Canada, a Canadian driver’s license, bank accounts or property in Canada and staying in Canada for 183 days or more in the year.
Please refer to the links below for more detailed information from the CRA.
References & Resources
- Canada Revenue Agency: Non-Residents of Canada
- Travel.gc.ca: Taxation for Canadians Travelling, Living or Working Outside Canada
- Canada Revenue Agency: Leaving Canada (Emigrants)
Key Concepts
- Canada US taxes
- US residents Canada
- Canadian taxes citizenship
