Primary residency factors
Nunavut follows the Canada Revenue Agency (CRA) guidelines for determining tax residency. The primary factors considered include the location of your home, spouse or common-law partner, and dependents. Other significant ties, such as personal property, social ties, and economic ties, are also taken into account. There's no specific day count that automatically makes you a resident, but the amount of time spent in Nunavut is considered alongside these other factors.