How does CRA decide if I am a factual tax resident of Canada when I move to Ontario?

CRA uses a "residential ties" analysis to determine factual residency. There is no single bright-line test — CRA weighs all your connections to Canada in the round. This is a federal determination that applies equally to someone moving to Ontario or any other province.

Primary residential ties carry the most weight: owning or renting a home in Canada, having a spouse or common-law partner in Canada, and having dependants in Canada. If you have all three, CRA will almost certainly treat you as a Canadian resident even if you spend part of the year abroad.

Secondary ties are also considered: Canadian driver's licence, provincial health insurance card, bank accounts, credit cards, professional memberships, social ties, and vehicle registrations. No single secondary tie is decisive, but together they build a picture. CRA's Income Tax Folio S5-F1-C1 sets out the framework in detail.

If residency is uncertain — for example, you are a newcomer unsure of your start date, or you are leaving Canada — a determination letter from CRA can provide clarity. The date your residency starts affects when your worldwide income becomes taxable in Canada.