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ARTICLE · 21 JANUARY 2020

Private Client 2020

Miller Thomson
Miller Thomson
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Miller Thomson

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Domicile is generally not relevant to the determination of an individual's Canadian tax liability. Rather, the rationale for imposing Canadian income taxes on individuals is based on the concept of tax residence in Canada ...

CanadaFamily and Matrimonial
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Wendi Crowe
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Dwight D. Dee
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Nathalie Marchand
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1. CONNECTION FACTORS

1.1 To what extent is domicile or habitual residence relevant in determining liability to taxation in your jurisdiction?

Domicile is generally not relevant to the determination of an individual's Canadian tax liability. Rather, the rationale for imposing Canadian income taxes on individuals is based on the concept of tax residence in Canada (domicile and habitual residence, however, may be relevant in the context of Wills and family law matters).

1.2 If domicile or habitual residence is relevant, how is it defined for taxation purposes?

"Domicile" is not defined under the Income Tax Act (Canada) (the "Act") and the concept of habitual residence is only relevant insofar as an individual is resident in Canada for tax purposes. This latter concept is further discussed in questions 1.3 and 1.4, below.

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