If you are a factual resident of Canada and a resident of another country with which Canada has a tax treaty, you may be considered a deemed non-resident of Canada for tax purposes.
You become a deemed non-resident of Canada when your ties with the other country become such that, under the tax treaty with which Canada has with the other country, you would be considered a resident of that other country.
As a deemed non-resident, the same rules apply to you as a non-resident of Canada.
4. Can I get the Canada child tax benefit?
To be eligible, you must meet all the following conditions:
you must live with the child, and the child must be under the age of 18;
you must be primarily responsible for the care and upbringing of the child;
you must be a resident of Canada; and
you or your spouse or common-law partner must be a Canadian citizen, a permanent resident, a protected person, or a temporary resident who has lived in Canada for the previous 18 months, and who has a valid permit in the 19th month.