Tax residency status is determined by specific rules from Revenu Québec and the Canada Revenue Agency — this article does not replace an analysis of your situation, which can be complex (moving mid-year, repeated stays, dual residency).
In what situations is it requested?
- a real estate transaction where residency status has a tax effect for the buyer or seller;
- opening or maintaining an account with a foreign financial institution;
- an international tax matter requiring formal confirmation of status;
- a request from an organization that does not accept notices of assessment alone as proof.
What should the declaration contain?
- the declarant's full identity;
- the declared country or countries of tax residency, and the period concerned;
- the facts supporting this declaration (main address, economic and personal ties);
- a statement of truthfulness.
Does it need to be sworn?
This depends entirely on the organization or institution requesting it. Always check its exact requirements before having your declaration sworn.
Can it be sworn online?
Yes, when the document and situation are eligible for remote oath commissioning, by videoconference.
Online oath commissioning in Québec: how does it work?
Assermentation Express
Assermentation Express is not a government website and does not offer tax advice. This service is limited to receiving the oath or solemn affirmation on a document already prepared — to determine your tax residency status, consult a tax professional.