Canada day-count rules
Canada's residency requirements depend on which status you're protecting. Permanent residents must be physically in Canada 730 days in every rolling 5-year window. Citizenship applicants need 1,095 days in the 5 years before applying. And on the tax side, sojourning 183 days or more in a calendar year can make you a deemed resident — taxable on worldwide income — even without a home there.
Each page below covers one Canadian day-count rule in plain English, with the counting details and links to IRCC and CRA official guidance.
Frequently asked questions
It depends on the goal. Keeping PR: 730 days in Canada per rolling 5 years. Citizenship: 1,095 days in the 5 years before applying (with a half-day credit for some pre-PR time). Tax residency: 183 days of sojourning in a calendar year triggers deemed residency, and ordinary residential ties (home, spouse, dependants) can make you a factual resident with fewer days.
If you sojourn — stay temporarily — in Canada for 183 days or more in a calendar year while tax-resident elsewhere, Canadian law deems you a tax resident for the whole year, owing federal tax on worldwide income. Days don't need to be consecutive and part-days count as full days.
A deemed resident is pulled into Canada's tax net without ordinary ties (usually via the 183-day sojourner rule). A deemed non-resident is the reverse: they have the ties, but a tax treaty tie-breaker assigns their residence to another country, so Canada treats them as a non-resident — with departure-tax consequences.
PR requires 730 days (2 years) inside Canada in every rolling 5-year window — so up to about 3 years outside per window, in principle. The window is checked whenever you're examined (border, PR card renewal), and certain days abroad (e.g. accompanying a Canadian-citizen spouse) can count as days in.