Tax residency in Canada: the 183-day rule
High confidenceReviewed in September 2026
The short answer
183days in calendar year
- Window
- Calendar year
- How it counts
- Any presence during the day
- Direction
- Reaching the threshold makes you resident
How the days are counted
183 days of sojourning in the calendar year make you a deemed resident for the whole year, on worldwide income and with no part-year proration. Any part of a day counts as a day. Someone who crosses to work and goes home to sleep outside Canada is not sojourning, but the same person on holiday there is.
This rule only applies to someone who does not already have enough ties to be a factual resident, so the count does not decide on its own.
The source
Reviewed in September 2026Spotted something wrong? Tell us ›