Working and Business > Income Taxes - Expat Home Countries

Canadian Taxes for Canadian Expats

Canadian Taxes for Canadia...

The following information applies to Canadian residents living/working abroad. 
Canada taxes are due 30 April.

Are you a 'Factual Resident' as defined by Canada Revenue
The Canada Revenue Agency defines someone as a "factual resident" if they maintain "significant residential ties" to Canada. This means you may be temporarily working outside of Canada, vacationing but still have a home in Canada, have a family living in Canada and have a Canadian drivers licence.
To cease residency in Canada, and cease paying taxes to Canada, you have to go about the process of severing residential ties. This means you must no longer have a place to live in Canada, that you have set up a place to live somewhere else, set up financial accounts in a new place, and, if married, have taken your family with you. You must be outside of Canada from between 18-24 months to be considered a non-resident.

 If Korea is where you earn your income, Korea has first right to tax
But Canada will give you a credit for the tax you have to pay to the ROK. For example, if you are working in Korea but are still considered a resident of Canada, here's how it would work. If you owe W7 million in taxes in Korea and $10,000 in Canadian taxes on W50 million earned, Canada will give you credit on the W7 million you paid in Korean taxe so that you would only pay the difference to Canada Revenue. Note, though, that it is still possible that you may be double taxed depending on yoru specific circumstances. 

Non-residents of Canada  taxed if they make money in Canada
Once you're a non-resident, generally speaking you'd cease filing regular returns. But Canadian citizens who are now non-residents may still have periodic income and investments that generate dividends that would also be subject to taxes. This income is generally taxed at a flat rate.

For more details, see the Canada Revenue Agency website.

For online and local taxes agencies that can help you with your Canadian tax returns, see the K4E Directory.
K4E Editor: tries to ensure that the information we provide is accurate and complete, so should you notice any errors or omissions in the content above please contact us at

Last Updated on 2013-04-07

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