Question

For the current year, Mary sojourned in Canada for 210 days. Also, for the current year, Steve, a long-time resident of Quebec, was living in Canada for the first 210 days in 2020, after which he permanently departed from Canada. Explain how these two individuals will be taxed in Canada.

Answer 1

Both are deemed to be residednd in Canada and will be taxed accordingly

If you are a deemed resident of Canada for the tax year, you: ... are subject to federal tax and instead of paying provincial or territorial tax, you'll pay a federal surtax. can claim all federal tax credits, but you cannot claim provincial or territorial tax credits.

If you left another country to settle in Canada and you established significant residential ties with Canada becoming a resident of Canada in the tax year, you may be considered an immigrant
If you have ties in a country that Canada has a tax treaty with and you are considered to be a resident of that country, but you are also a factual resident of Canada because you established significant residential ties with Canada, you may be considered a deemed non-resident of Canada. The same rules apply to deemed non-residents as non-residents of Canada
If you have not established significant residential ties with Canada to be considered a factual resident, but you stayed in Canada for 183 or more days in the year, you may be considered a deemed resident of Canada