txiao

Thank you all for the helpful info on this complex topic. I have a few linger questions, after reading some of the previous posts and tried my very best digging through CRA's website My information: I'm also a PhD student in the US on F-1 visa. I have very little ties to Canada (only a bank account, no family or home address anymore). I do not satisfy the substantial presence test and therefore I'm considered a nonresident alien in the US. my income is only from a stipend for living (not a fellowship) from the university, as well as waived tuition. canadian tax residency: some previous posts have mentioned that while studying in the US, they were no longer considered Canadian tax resident because of having very few ties to Canada. However I've read somewhere that Canada has determined everyone must be tax resident somewhere (can't be tax-resident nowhere, which intuitively make sense). so since I'm nonresident alien in the US, does that mean I must be a resident in Canada, even if I have very little ties? Can someone more knowledgeable confirm whether this would be the case? provincial tax residency I haven't seen this pop up, but let's say that I am considered a factual resident of Canada, would I also be considered a resident of my province? (I lived in Quebec before I left). Again, I have very little ties to Quebec (only a bank account). Intuitively, it makes less sense to me that I would be taxed in Quebec if I don't live there and have few ties there. But would it be possible that I'm considered factual resident of Canada but not a resident of any of its provinces? Thank you so much for the information