What should I be doing to show a deemed resident? I listed it on the info page but Profile is not calculating it right?

Answer

What's not being calculated correctly. If the client is truly a deemed resident, they are taxed federally with a 48% surtax and are NOT taxed provincially. Are they truly a deemed resident or just a resident? In practice, deemed residents are very rare. This term is essentially reserved for Canadian students studying abroad, Canadian government employees working abroad and Canadian armed forces abroad. It's not impossible to be a deemed resident if you don't fall into one of these categories, but not very likely if the client is coming from a country that has a tax treaty with Canada.

If the client is coming from the US for example and worked in Canada for more than 183 days, yes they would meet the CRA definition of a deemed resident. However, at that point, article IV (treaty tie breaker rules) of the Canada/US tax treaty would kick in and either make them a normal resident of Canada or the US. 

If they are coming from a country that does not have a tax treaty with Canada, then being considered a deemed resident is much more likely.  

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