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Old 03.06.2008, 11:26
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Re: Maintaining Canadian residential ties

Quote:
6. Where an individual who leaves Canada keeps a dwelling place in Canada (whether owned or leased), available for his or her occupation, that dwelling place will be considered to be a significant residential tie with Canada during the individual's stay abroad. However, if an individual leases a dwelling place located in Canada to a third party on arm's length terms and conditions, the CCRA will take into account all of the circumstances of the situation (including the relationship between the individual and the third party, the real estate market at the time of the individual's departure from Canada, and the purpose of the stay abroad), and may not consider the dwelling place to be a significant residential tie with Canada except when taken together with other residential ties (see 17 for an example of this situation and see 9 for a discussion of the significance of secondary residential ties).
The keyword there is "may". As a rule of thumb you can rely on the CRA to **** you at each and every step. If you are gone for a year or three and rent out your house on a normal (i.e. not long term lease) you can count on them disallowing your claim.
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