Samira first visits Ottawa in June to look for housing. She returns abroad, then moves into her Canadian apartment in September while her partner finishes commitments overseas. When preparing her first return, she has more than one arrival date in her passport.
The return needs the date she became resident for income tax purposes. A travel stamp or immigration document does not settle that question by itself.
Build a timeline of the real move
Samira lists when a Canadian home became available, where she normally lived, when her family moved and which ties continued abroad. A home, spouse or common-law partner, and dependants are significant residential ties. Other ties contribute to the overall picture.
She keeps the lease, travel dates and information about the former home. A short housing-search visit can differ from establishing a home, but the facts need to be considered together.
Keep tax status separate from immigration status
Citizenship, permanent residence and a study or work permit are not interchangeable with tax residency. A person can become a Canadian tax resident before obtaining permanent immigration status.
Nor is counting 183 days a complete method for every newcomer. Residential ties and, where two countries consider the person resident, treaty rules can matter. Samira does not choose the latest date simply because it would leave less foreign income in the Canadian period.
Resolve uncertainty before splitting the income
Once the date is supportable, it guides the division between resident and non-resident periods and other first-year calculations. If the facts are unclear, the CRA's residency guidance and NR74 opinion process can help; complex cross-border circumstances may need professional review.
Samira keeps the timeline with the conclusion and supporting documents. That gives her preparer something more useful than an unexplained date copied into a software field.