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Canadian Income Tax - Deemed ResidentsA person shall, subject to subsection (2), be deemed to have been resident in Canada throughout a taxation year. This page provides basic information about the tax rules that apply to you if you are a deemed resident of Canada for income tax purposes. If you are not factually resident in Canada, you may still be deemed a resident of Canada if you �sojourn� in Canada for a total of days or more in a.
