Advice needed please on a different situation.

Hello,

I've been reading a lot regarding becoming a non-resident but all the information always doesn't relate to my present situation.

I live and work aboard a large ship. The ship travels all over the place so I don't live in any country. I am a full time employee and have been in Canada for maybe a total of 20 days in the past year. I still had ties to Canada so I am liable for taxes however I am wanting to cut those ties.

Can anyone help guide me in a way that I can become a Non-Resident or provide me with some help with this troubling matter. I have talked with an Accountant but he wasn't specialized in this type of advice.


Thank you

Unfortunately, because you cannot claim tax residency in another country, you cannot break Cdn tax residency. That is the first step. It doesn't matter how few ties you would have in canada, you cannot "leave" until you "arrive" somewhere else.

You need to fill out the 4 page form from the Canada Revenue Agency called "Determination of Residency Status". See www.cra.gc.ca or call and ask someone at the international tax services office. You may not have to pay Provincial tax but I was told that you have to pay Federal Tax for the first 5 years since "leaving" Canada.

NR73 has as one of its primary questions: Are you considered a resident of any other country?

If not, then you will never be declared non-resident.

If you are declered to be non-resident of a province ( a deemed resident of canada -- which is not the case here). you will pay federal tax PLUS a surcharge that is MORE that provincial tax.

NR73 doesn't help you.