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Deemed Residence

QUESTION:

My wife and I are US citizens, and my wife became a Canadian citizen in 2000. In 2001 while living in the US, we purchased future retirement property in BC and opened non-resident chequing accounts. In October, 2003 I became a PR, rented an apartment in BC, obtained a drivers licence and credit card, and, after 90 days we both returned to the US to sell our home. It is now sold, there will be capital gains tax, and we will have been out of Canada about 170 days. If we spend a little more time outside Canada, can we skip filing Canadian Income Tax for 2004?