{
  "publisher": {
    "name": "Provedays",
    "url": "https://provedays.com"
  },
  "license": "CC BY 4.0",
  "license_url": "https://creativecommons.org/licenses/by/4.0/",
  "attribution": "Provedays — provedays.com",
  "notice": "Rule data is licensed CC BY 4.0. Golden test fixtures, guide prose and the rule schema are not covered by this licence and remain all rights reserved. See https://provedays.com/terms/.",
  "documentation": "https://provedays.com/methodology/",
  "rule_id": "ca.federal.sojourner",
  "versions": [
    {
      "rule_id": "ca.federal.sojourner",
      "version": "2026.1",
      "jurisdiction": "CA",
      "title": "Canada 183-day sojourner rule",
      "summary": "If you sojourn in Canada for 183 days or more in a calendar year you are deemed resident for the whole year (unless a treaty tie-breaker applies). Any part of a day counts as a day. Factual residence (home, spouse, dependants in Canada) is a separate facts question. Provincial residence is a point-in-time test on 31 December, not a day count.",
      "evaluator": "fixed_window_threshold",
      "determinative": true,
      "official_source_url": "https://www.canada.ca/en/revenue-agency/services/tax/international-non-residents/individuals-leaving-entering-canada-non-residents/deemed-residents.html",
      "last_verified": "2026-08-28",
      "effective_from": "2000-01-01",
      "effective_to": null,
      "disclaimer_level": "standard",
      "convention": {
        "part_day_counts": true
      },
      "params": {
        "reference_period": {
          "type": "calendar_year"
        },
        "threshold": 183,
        "op": ">=",
        "direction": "attain"
      },
      "notifications": [
        {
          "at_count": 170,
          "at_fraction_of_limit": null,
          "message_key": "ca183.approaching"
        }
      ],
      "notes": [
        "Provincial Dec-31 point-in-time flag is a UI feature, not a counter (SPEC.md §5)."
      ]
    }
  ]
}