Good day Experts!
Here is my case briefly.
Left Canada to work on board Cruise Ships in April 2003.
PRO’s:
Days in Canada:
1. 2004 – 61 days, 2005 – 62 days, 2006 – 42 days, 2007 – 35 days, 2008 – 39 days, 2009 – 53 days
a. Proof of this with Previous Passport stamps and Seaman’s Book Certificates
2. Do not have any “significant residential ties” (Dwelling, Spouse, dependents)
3. Conscious effort to sever all possible secondary residential ties
a. Proof of relinquishing Canadian Health Care Card in June 2004
b. Proof of selling car owned by myself in June 2004
c. Proof of Closing Bank Account in June 2004
4. Cruise Company is not Canadian or American
CON’s:
1. Was not able to establish bona fide residency in any other country as I was working on a cruise ship and traveling
2. Kept Quebec Drivers license as I needed to be able to drive and could get license elsewhere
3. Kept Canadian Passport as I did not change my citizenship
I read about the verdict In 1988, Frederick Reed Case which was not too encouraging, but he did have a car, and credit union involvement where I do not.
“Judge Bonner of the Tax court ruled that he could not claim his place of employ or the ship as his residence and just because he did not have a fixed abode, did not make him a non-resident. He was also the beneficial owner of a car in Canada which even though of minor consequence, served to add to his Canadian Residency. He had in fact borrowed money from a credit union to buy the car, even though it was registered in his father's name. He had maintained his Canadian Driver's licence as well.”
I have no plans to come back to Canada, but you never know.
Is anyone aware of any other cases involving employees of cruise ships similar to my case that have deemed the person a non-resident?
I read from a few sources that submitting the NR73 is not a good idea and more of a pitfall?
Do I have a case here?
How should I proceed in order to protect my hard earned money being someone who has not benefited from using any residential benefits of Canada aside from the Drivers Licence and Passport?
I don't want to make any false moves...
* a response or guidance would be so appreciated. :-)
Thank you.
CEN-TA Cross Border Services - Tax, Visas, Immigration
http://www.centa.com/article.php/20100430212431512