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Residential ties in Canada include: For more information about residency status, see Residency – Individuals or Interpretation Bulletin IT-221, Determination of an Individual’s Residence Status.If you want an opinion about your residency status, complete and submit Form NR74, Determination of Residency Status (Entering Canada).If you are re-establishing Canadian residency and you had a deemed disposition when you left Canada, see Dispositions of property.You become a resident of Canada for income tax purposes when you establish significant residential ties in Canada.

So it is recommended to get private SUPPLEMENTARY health insurance.

When you come to Canada you do have to file a yearly income tax return.

It is under the Income Tax Act that you file a income tax return for a year in which you have tax payable.

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