Residency and Liability for Tax

 Tax Liability  Individual  Corporation
 Resident  Liable for tax on worldwide income  Facts indicate the individual is ties to or connected with Canada.  Facts indicate central management and control is in Canada
 Deemed Resident  Liable for tax on worldwide income.  The individual sojourns in Canada an aggregate of 183 days or more.  Incorporated in Canada after April 26, 1965.
 Non-Resident  Liable for tax on Canadian-source income.  No residential ties to Canada.  Incorporated abroad and central management and control exist outside Canada. Not applicable.
 Part-Year Resident  Liable for tax on worldwide income while resident.  Becomes a resident or relinquishes residence during the year.