Navigating Residential Rules in Canada

The 183-Day Rule, Taxes, Old Age Security, Healthcare, and Snowbird Considerations”

Are you a Canadian considering moving to the US?

Whether you are planning to get away from the Canadian harsh winters as Snowbirds, buying a secondary home or taking that job opportunity or permanently relocate to the US, there are a few important things you need to know.  Canada’s Residency Rule may affect the taxes you pay, healthcare and Old Age Security (OAS) pension. 

Canadians pay a lot of taxes! So, let’s check out the

TAXES

Many people do not realize and understand “The Residency Rule in Canada” which determines the taxes you will pay.

The “183-day rule” is a tax and residency rule in Canada. If you are physically present in Canada for 183 days or more in a given tax year, you are typically considered a Canadian resident for tax purposes. This means you are subject to Canadian income tax on your worldwide income.

However, it’s essential to note that residency determination is not solely based on the number of days you spend in Canada. Other factors, such as residential ties (like owning a home in Canada), social ties, and economic ties, can also influence your residency status. The 183-day rule is just one part of the overall criteria used to determine your tax residency in Canada.

It’s recommended that you discuss with a Tax Specialist in your area that deals with cross border taxes.

OAS Pension

If a Canadian resident (65+) who receives Old Age Security (OAS) benefits, spends an extended period of time in the United States (or any other country), there can be implications for their OAS payments. Here’s what happens:

OAS Residency Requirements: To continue receiving OAS benefits while residing outside of Canada, you must have resided in Canada for at least 20 years after turning 18. This rule applies even if you’ve lived in the United States for an extended period.

Temporary Absence: The Canadian government allows for temporary absences from Canada of up to six months (183 days) in a 12-month period without affecting your OAS payments. If you’re outside Canada for longer periods, your OAS benefits may be reduced or suspended.

Suspension or Reduction: If you are outside of Canada for more than six months in a year (183 days), your OAS benefits may be temporarily suspended. If you exceed the allowed absence time, the benefits may be reduced or stopped entirely.

Residency Review: If you’re away from Canada for an extended period and wish to maintain your OAS benefits, you may need to demonstrate that you still have significant ties to Canada, such as owning property, having close family members in Canada, or other factors that indicate you maintain Canadian residency.

Note

There maybe a social security agreement that can help you qualify for benefits by allowing you to combine your periods of contribution or periods of residency in Canada with your periods of contribution or periods of residency in the other country to meet the minimum eligibility criteria.

Discuss with an expert in cross border taxes.

Healthcare

Canada has a publicly funded healthcare system. However, if a Canadian resident spends an extended period in the United States or any other country, there can be implications for their healthcare coverage:

Provincial Healthcare Coverage: Each Canadian province and territory manage its healthcare system, and the rules may vary slightly. Typically, to maintain your provincial healthcare coverage, you need to be a resident of that province and spend a significant portion of the year there. Prolonged absences from your province of residence, especially if you’re outside Canada for more than six months, could affect your healthcare coverage.

Out-of-Country Coverage:

Travel insurance is recommended for extended stays in the United States.

Private Health Insurance: Many Canadians who spend extended time abroad, including snowbirds in the United States, purchase travel health insurance or/and private health insurance to cover medical expenses while outside of Canada.

Your residency is so important to understand. Discuss your personal circumstances with a tax expert specializing in cross border taxes. Be prepared, so you do not pay more taxes then necessary, you receive all eligible government pensions, and you don’t have an unexpected health costs.