Resident of Canada designates the status of a person according to the tax laws applicable in Canada and establishes his or her tax obligation under such laws, in particular his or her obligation to file a tax return with the subject tax authorities. Canadian resident status or resident of Canada thus refers to the domicile of a person in Canada, his or her personal property located in Canada, his or her status determined through the possession of a Canadian passport, a Canadian driver's licence or a health insurance card, to his or her residential ties with Canada and to the time he or she spent in Canada during a given fiscal year.
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