Key takeaways
- You become a resident again when you re-establish significant ties: a home, spouse or dependants in Canada
- If you paid departure tax and still own the property, you can elect to unwind it by your filing due date
- TFSA: you get the full limit for the year you return, plus amounts you withdrew while abroad
- Health cover: no wait in Ontario; in BC, the rest of the month you arrive plus two months
- Apply again for the Canada child benefit and the Canada Groceries and Essentials Benefit
Who this checklist is for
Who this page is for: Canadian citizens and permanent residents who lived abroad and are moving back to Canada. If you are a newcomer arriving for the first time, see our settling guides instead.
When you become a resident again
For tax, you become a resident of Canada again when you re-establish significant residential ties: a home, a spouse or common-law partner, or dependants here. Usually that is the day you arrive to stay. From that day you are taxed on your world income.
For the year you return, you file a Canadian return that shows your arrival date. Before that date, you report only Canadian-source income (if any). Assets you own when you arrive are generally treated as acquired at their fair market value on that day. Keep a dated list with values.
Unwinding departure tax
If you left after October 1, 1996, reported a deemed disposition, and still own the property when you return, you can elect to unwind the deemed sale. The election is made in writing on or before your filing due date for the year you come back. It can reduce or cancel the departure tax you paid or deferred. Different rules apply to some property types, so ask a tax professional. Read the departure tax guide for background.
TFSA, RRSP and benefits
- TFSA: you get the full annual limit for the year you return ($7,000 in 2026), plus any amounts you withdrew while abroad, plus unused room from before you left. No room was added for full years abroad. See TFSA after leaving.
- RRSP: new room comes from Canadian earned income after you return.
- Canada child benefit: apply as soon as you arrive. See the CCB guide.
- Canada Groceries and Essentials Benefit: apply when you file. See the benefit guide.
- OAS and GIS: if they stopped while you were away, contact Service Canada to restart them.
Health coverage when you come back
| Province | What to expect (as of October 2026) |
|---|---|
| Ontario | No waiting period. Apply at ServiceOntario with proof of status, Ontario residence and identity. |
| British Columbia | Coverage starts after the rest of the month you arrive plus two months. |
| Quebec, Alberta and others | Contact the provincial plan before you arrive to confirm the start date. |
Buy private insurance for any gap. The health coverage gap calculator can help you plan.
Documents to bring back
- Passport, and PR card or PRTD if you are a permanent resident
- A list of goods you are bringing, with values, for the Canada Border Services Agency (CBSA)
- Proof of your foreign income and tax paid for the year you return
- Statements showing the value of your investments on your return date
- Your departure-year return with T1161 and T1243, if you filed them
- Children’s school records and vaccination records
If you are a permanent resident
Check your days before you travel. You must have been in Canada 730 days in the last 5 years. If your PR card has expired, you need a permanent resident travel document (PRTD) to board a plane to Canada. Use the PR residency calculator and read will I lose my PR?