Quoted:
20. An individual who has not established sufficient residential ties with Canada to be considered factually resident in Canada, but who sojourns (that is, is temporarily present) in Canada for a total of 183 days or more in any calendar year, is deemed to be resident in Canada for the entire year, under paragraph 250(1)(a) of the Act. As a result, an individual who sojourns in Canada for a total of 183 days (or more) is taxed differently under the Act than an individual who is factually resident in Canada throughout the same period of time and has subsequently become a non-resident. In particular, whereas an individual who is resident in Canada for part of a year is only taxed on his or her worldwide income for that part of the year, in accordance with the rules under section 114 of the Act, the individual who is deemed to be resident in Canada pursuant to paragraph 250(1)(a) of the Act is liable for tax on his or her worldwide income throughout the year.
20. An individual who has not established sufficient residential ties with Canada to be considered factually resident in Canada, but who sojourns (that is, is temporarily present) in Canada for a total of 183 days or more in any calendar year, is deemed to be resident in Canada for the entire year, under paragraph 250(1)(a) of the Act. As a result, an individual who sojourns in Canada for a total of 183 days (or more) is taxed differently under the Act than an individual who is factually resident in Canada throughout the same period of time and has subsequently become a non-resident. In particular, whereas an individual who is resident in Canada for part of a year is only taxed on his or her worldwide income for that part of the year, in accordance with the rules under section 114 of the Act, the individual who is deemed to be resident in Canada pursuant to paragraph 250(1)(a) of the Act is liable for tax on his or her worldwide income throughout the year.