• Does not keep available for his use accommodation suitable for year round occupancy. An expatriate who wishes to retain possession of a house in Canada should make it the subject of a long term (i.e. one year or more) lease.
• Does not retain residential ties in the form of personal property (furniture, clothing, motor car, bank accounts, credit cards, etc.) or social ties (such as club or church membership) in Canada after departure.
• A married person who departs Canada but leaves spouse or depend-ants there will usually be classed as resident of Of Canada during his/her absence.
• Anyone who has established non-residency should take care not to spend more than 182 days in Cananda in any calendar year. Short visits will not affect residential status.
• Anyone classed as Canada resident is liable to Canadian tax on his/her world-wide income.

Returning to Canada after a period of non-residency
 
    This is a tricky time. Returning expatriate are wise to seek advice beforehand. A wrong choice of date of return could be very costly. For instance, a returning expatriate whose spouse and/or children return before he or she does, perhaps for reasons connected with schooling, might well be regarded by Revenue Canada as resident in Canada from the date of arrival of his dependants. The tax consequences could be nasty.
 
    An expatriate who has married a non Canadian whilst abroad and who has accumulated financial assets outside of Canada should consider establishing an offshore trust before return.
 
    This will keep offshore assets tax free for 5 years - longer in certain circumstances.
 
   Whilst abroad Canadians can receive tax free roll up of gains on the offshore funds or life policies featured on our other pages.
 
How Canadian expatriates can buy Life Assurance at HALF PRICE
 
    During a period of non residency is a great time for a Canadian to buy life assurance. Suppose he/she expects to be abroad for 5 or more years; let's say 8 years.
 
    We can arrange a first class policy with one of the world's biggest insurers into which you make payments for your chosen period - in this case probably 8 years. After that, you pay nothing but the life insurance stays in place until you die or surrender for cash.
 
    The benefit is that you have bought your lifetime life insurance with dollars on which you have not paid Canadian income tax. A policy bought as a resident of Canada would be bought with after tax dollars. 
 
   So with a Canadian tax rate of about 50% you have effectively bought your life cover for half price.
 
   For more information please use our 'Send us Your Query' form or click HERE 

• A trade or profession which is not carried on in Ireland
• An office or employment all of the duties of which are performed outside Ireland.
• Other foreign sources which do not exceed ¤3,810 per year.
• Once you are both Non-Resident and Non-Ordinarily Resident in Ireland will normally only be liable for Irish income tax on income that arises in Ireland .
• If you leave Ireland with the intention of not again becoming resident during the following year you are not liable for tax on income earned after departure.

• They fall within the above 183 days rule
• They spend more than 91 days per year for four consecutive tax years in South Africa and were present in South Africa for an average of 183 days per year during the first 3 of those 4 years.

     To sum up; almost all South Africans on medium to long term contracts abroad will not be liable to tax on income earned abroad but contractors, consultants or similar on short term assignments overseas will have to pay South African tax on remuneration earned abroad.
 
    As a non–tax-resident of the Republic of South Africa you are allowed under South African tax rules to take full advantage of the tax-free growth of offshore investment funds and from the discounts available via John Jenner International.
 
    However, you should seek advice on the tax implications of holding some offshore securities if you return to live in South Africa
 
SOUTH AFRICAN RAND DEPOSITS