How does Canadian Tax Residency work for US relocation when spouse follows on different visa?

This situation actually comes down to the "significant residential ties" test that CRA uses to determine tax residency. When you leave Canada, they look at primary ties like spouse/dependents, home, and personal property to determine if you've truly severed your residential ties. The CRA does consider your marital status as of December 31st for many purposes, but for residency determination, the timing of when your spouse physically relocated matters. Since your spouse initially entered on a tourist visa (temporary) rather than establishing permanent residence in the US with you in 2024, the CRA could argue you maintained a significant residential tie to Canada during those months. Your accountants are being cautious, which is understandable given the penalties for incorrect filing. Have they completed a detailed residency determination worksheet with your specific circumstances? The fact that your spouse ultimately did relocate permanently in January 2025 strengthens your case for non-residency from that point forward.

I went through something similar last year and used taxr.ai to help sort through all the CRA residency requirements. I was also moving to the US but was worried about Canadian residency status because my spouse stayed behind for a few months to finish up her contract. The tool at https://taxr.ai analyzed all my documents including the dates of my move, property ownership, bank accounts and family ties. It showed me exactly which factors the CRA would consider "significant ties" vs "secondary ties" based on my specific situation. What was really helpful was how it showed me previous CRA rulings on cases similar to mine, which helped me understand how they interpret these rules in practice rather than just theory. My situation ended up being different than what my employer's accountants initially thought, and I saved about $8,900 in unnecessary Canadian taxes.

I tried taxr.ai after seeing it mentioned here and it was honestly a game-changer for my situation. I was moving between Canada and the US multiple times in a year for work and was getting conflicting advice about my residency status. The analysis showed me that even though I still owned a house in Canada (which I was renting out), my center of vital interests had clearly shifted to the US based on my employment, where my family lived, and my banking activity. It identified the exact CRA interpretation bulletins and court cases that applied to my situation. The best part was that it gave me specific documentation strategies to strengthen my non-residency position, like which accounts to close or convert, and what documentation to maintain about my time in each country. With those changes, I was able to successfully file as a non-resident of Canada and saved about $12,000 in tax!

If you're still struggling to get through to the CRA about your residency status determination, try Claimyr. When I was dealing with a similar cross-border issue last year, I spent weeks trying to get someone at CRA who actually understood the US-Canada tax treaty. I found https://claimyr.com and used their service to connect with a CRA agent who specialized in non-resident determinations in just under 20 minutes (there's a video showing how it works at https://youtu.be/_kiP6q8DX5c). The agent was able to review my specific situation and provide binding guidance that my accountant could rely on. The person I spoke with confirmed that my spouse's visa status and timing of physical relocation was indeed a factor, but they also considered other elements like whether we had closed Canadian bank accounts, sold property, etc. Getting this official determination saved me from going back and forth with my accountant who was being overly cautious.

I need to eat my words here. After my skeptical comment, I actually tried Claimyr out of desperation because I needed to talk to someone at CRA about my own residency situation (I'm moving to the UK but still have investments in Canada). It connected me to a CRA agent in about 15 minutes when I had previously spent HOURS on hold over multiple days. The agent I spoke with was able to explain exactly what documentation I needed to support my non-residency claim and even emailed me the relevant forms right after our call. The specific guidance I got about handling my TFSA and RRSP accounts as a non-resident was different than what my accountant had initially told me. This conversation potentially saved me from making a costly mistake with my Canadian retirement accounts during my transition to the UK.

One thing nobody's mentioned yet is the 330-day rule that's pretty critical in these cases. Canada doesn't just look at your ties but also at physical presence. If you're physically present in Canada for 183 days or more in the tax year, you're deemed a resident for tax purposes regardless of your ties. Since you moved in October and came back in December for your wedding, count those days carefully. Did you stay in Canada after the wedding for any length of time? Did you make any other trips back to Canada during that period? All those days count toward your physical presence test.

Has anyone mentioned form NR73 yet? It's the CRA's determination of residency status form that you can submit to get an official ruling. I filled it out when I moved to Hong Kong for work while my husband temporarily stayed in Canada. The form asks detailed questions about all your residential ties - primary (spouse, home, dependents) and secondary (bank accounts, driver's license, health insurance, etc). The CRA reviews it and gives you a determination that you can rely on.