Factual Resident definition

Factual Resident means that although you are not in Canada, you are still considered a resident of Canada for income tax purposes. Factual residents of Canada have residential ties with Canada while living OUTCAN. Residential ties may include the following: a home in Canada, a spouse or common-law partner or dependants in Canada, personal property in Canada, such as a car or furniture, and social ties in Canada. Other ties that could be considered relevant include possessing a Canadian driver’s licence, Canadian bank accounts or credit cards, and/or health insurance with a Canadian province or territory.
Factual Resident means that although you are not in Canada, you are still considered a resident