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  • Category 2: Foreign resident

    Attention

    Warning:

    This information may not apply to the current year. Check the content carefully to ensure it is applicable to your circumstances.

    End of attention

    If you were a foreign resident for tax purposes for the full year, you can claim a full exemption for the year (365 days).

    If you were a foreign resident for only part of the year, you can claim a full exemption for that period if:

    • you did not have any dependants for that period, or
    • all your dependants were in an exemption category for that period.
      Last modified: 28 Jun 2018QC 55656