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An international tax accountant matters most when your residency is unclear or you hold assets abroad. In Canada, residency comes from your ties to the country, with a 183 day rule as a backstop. And if you’re a Canadian resident with foreign property that cost more than $100,000, you also file form T1135.
How does the CRA decide if you’re a resident?
The main test is whether you keep or create significant residential ties with Canada. A home here, a spouse or dependants here are the usual ties. Other ties count too, though less. The CRA looks at all the facts, including how long you stayed and why.
The 183 day rule catches people without strong ties. Spend 183 days or more in Canada in a year, counting any part of a day, and you can be a deemed resident. A tax treaty can override that if you’re a resident of a treaty country, in which case you may be treated as a deemed non-resident instead.
| Status | What you report |
|---|---|
| Resident | Worldwide income |
| Deemed resident (183 days or more) | Worldwide income, filed with the non-resident package |
| Non-resident | Generally income from Canadian sources only |
If you’re unsure, the CRA offers form NR74 for people entering Canada and NR73 for people leaving, and it will give an opinion on your status.
What does an international tax accountant handle?
Three jobs come up most. One is deciding status in the year you move. Another is reporting foreign income and assets. The third is working out whether tax paid abroad can reduce your Canadian bill. We didn’t confirm the foreign tax credit rules for this page, and none of our calculators model them, so ask about them directly.
Income counts wherever it’s earned. A resident with a $95,000 capital gain from selling foreign shares would see about $17,450.83 of extra Ontario and federal tax in our capital gains tax calculator, before any foreign credit. The income tax calculator handles the rest of a resident’s return, and the marginal tax rate calculator shows what the next dollar of foreign income costs.
Do you have to file form T1135?
You do if you’re a resident individual, corporation or certain trust that owned specified foreign property costing more than $100,000 at any time in the year. Between $100,000 and under $250,000 held all year, a simpler Part A applies. From $250,000 the full Part B is needed.
The form is due when your return is. Penalties for missing it or getting it wrong can be heavy. We didn’t confirm the amounts, so read the CRA’s page for the current figures.
What does the year you move look like?
It’s often the messiest one. Aisha leaves Toronto for a job in London in June, sells her condo and keeps a savings account at home. Is she still a resident? Which income goes on a Canadian return? Does the condo sale count? Those answers hang on her ties, which is why an accountant asks about your home, family and plans before anything else. If your own facts are murky, the CRA’s residency opinion forms mentioned above are worth a look before you file.
Which questions should you ask an international tax accountant?
We can’t recommend a firm, and we couldn’t confirm what accountants charge. So test them. Ask how many returns they file for people in your position, such as a newcomer, an expat coming home or a landlord abroad. Ask which countries they know and whether they work with a local adviser in the other one.
Ask about timing as well, because you’ll need records from two countries. And check their professional body’s register yourself before you send documents.
If you buy Canadian property while a non-resident, extra tax can apply, and our non-resident buyer tax calculator covers that one case.
What should you gather before the first call?
Passport stamps or travel dates, your lease or sale papers, foreign tax slips, bank statements from both countries and last year’s Canadian return. Convert amounts to Canadian dollars on the date they happened, and keep a note of the rate you used. The CRA page on keeping records explains how long to hold records, and it’s longer than most people expect. Do the gathering well before tax time, because getting a foreign slip from another country can take weeks.
What trips people up?
- Leaving Canada without cutting ties, then being treated as a resident anyway.
- Forgetting the T1135 because the money sits in an ordinary foreign bank account.
- Counting a part day as no day when adding up the 183.
- Not keeping records in Canadian dollars, so the cost can’t be shown later.
- Assuming a treaty applies automatically without checking which country’s rules win.
Where we got these figures
Residency rules and the 183 day test come from Canada Revenue Agency pages on determining residency status and on deemed residents. The T1135 thresholds come from the CRA’s foreign income verification statement pages. Tax figures use 2026 federal and Ontario schedules. All were read in September 2026. This is an independent guide, separate from any government body.
Frequently asked questions
What is the 183 day rule?
If you spend 183 days or more in Canada in a year without strong ties, you can be a deemed resident. Any part of a day counts.
When do I file form T1135?
When you're a Canadian resident and owned specified foreign property costing more than $100,000 at any time in the year. It's due with your return.
Does a resident pay Canadian tax on foreign income?
Yes, residents report worldwide income. Whether foreign tax paid can reduce the bill is a question for your accountant.
How can I find out my residency status?
The CRA gives an opinion if you file form NR74 when entering Canada or NR73 when leaving.
How much do international tax accountants charge?
We couldn't confirm typical fees from an official source. Ask for a written quote.
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