headinghome

Hey everyone
Hope you guys can give me some advice...

I've been living here in Miami for the past two years, I came here with my job.. My assignment here is over, and I'm ready to go back to Canada in July.
My question to you guys is this:

- During the last 2 years, I continued to file income tax returns in Canada as a resident (factual resident is the term I think they used to qualify me), continued to maintain my Ontario driver's licence, and also the plates on my car.. I didn't sell my home and continued to use that as my address whenever I was asked where I live. (also filed US tax returns but that's besides the point)

- My question is: Can I take advantage of the $10,000 import limit at the border? If they ask me to prove US residence the only thing I have is my TN visa that I have on a white cardboard piece of paper, and a health insurance card from blue cross and blue shield. I can also get a letter from my company saying that I was working for them in FL and now going back to Toronto.

Thanks in advance everyone, I would really appreciate your input )

Taiwaned

I moved back from Taiwan to Canada a few years ago.

We didn't have ANY import limit because we was MOVING back. They asked me to list stuff I purchased abroad within the last 6 months prior to moving back and was required to declare these items. (not a whole lot)

They did ask to see my passport to prove that we were outside the country but did not ask to see proof of residence elsewhere. (I had it ready but they did not ask for it)

Slalom

To be brief, the fact that you were a resident for the purposes of income tax does not mean that you are a resident for the purpose of duty. I know that this does not make any sense, especially since the Department of Finance sets tax policy. But the two parts (duties and excise and income tax) do not talk to each other.

For income tax, it is really difficult to stop being a Canadian resident. Basically won have to sell all real estate, close bank accounts, don't go back for Christmas, get a new driver's license ...

But for duty, you are considered to be non-resident if in "the settled routine of that person’s life, makes their home, resides and is not ordinarily present in Canada".

zkzkz

I would second Slalom's reply. The word "resident" isn't a well defined term and all the things you listed have their own criteria for whether you qualify. Driver's license, health care, income taxes, customs and duties all follow different rules.

For what it's worth I don't think someone who lived and worked in the US for > 6 months out of the year is supposed to file as a resident. There's a tax treaty which defines which income is taxed in the US and which is taxed in Canada. If you paid Canadian taxes on US income I think you may be owed a refund, you should check on that.

Slalom

zkzkz is correct - because of the tax treaty between Canada and the US would file an income tax return as a "deemed non-resident". The test for customs duties is of course different and no matter what tax return was filed the question is one of the "settled routine".

Before returning one also needs to consider health care coverage. There may be a waiting period pefore you are covered by provincial health care, even if you paid Federal and Ontario income tax and a health care premium tax.

Are you sure that you want to come back to Canada?