br br Resident of Canada br Immigrant br You are a resident of Canada for income tax purposes when you established br residential ties within Canada. They are usually established when: br • Someone who has applied for or received permanent resident status from br Citizenship and Immigration Canada br • Someone who has received approval-in-principle from Citizenship and Immigration br Canada, to stay in Canada br • Someone in need of protection br br But they also can include: br • A home in Canada br • A spouse or common-law partner and dependants who move to br Canada to live with you br • Social ties in Canada br br Rental Property Tax Implications br If you leave Canada and rent a Canadian property, there are various tax br implications.