{"schemaVersion":1,"passportCode":"CA","passportUrl":"https://multipassrank.com/passport/canada","scope":"Selected country-topic summaries; not a complete account of citizenship law or personal tax liability. These facts do not change mobility scores.","review":null,"reviewScope":"A common review is provided only when all topics share one approval. Otherwise consult each topic's review; no collection means no review.","reviews":[{"decision":"approved","reviewer":"/root/review_pass412","reviewedAt":"2026-09-17","recheckBy":"2026-12-16","candidateSha256":"456ccdc58839a538a9ce8611b8e65a04e43a8c06b87dcfdcc90fc808f61cf6c4","notes":"Independent review of all 13 topics and 67 facts against all 16 cited primary sources, opened by this reviewer. USCIS and Hong Kong Immigration required direct HTTPS retrieval when the browser fetch failed; their substantive eligibility pages were read. Checked residence versus physical-presence cohorts, France's B2 requirement, Portugal's May 2026 transition and unresolved implementing details, and the India Act's ordinary route separately from special CAA provisions. Required and rechecked corrections preserving Ireland's discretionary dependent-young-adult student-residence exception and Singapore's continuous-stay and 183-day tax-concession conditions; Canada's tax-filing wording was also clarified. UAE Articles 8, 9 bis, 11 and 12 bis were checked in both extracted Arabic and rendered PDF pages, and the PDF was independently reached through ICP's current laws-and-legislation listing. Approval of UAE facts is limited to the explicitly dated 20 September 2021 consolidation and does not establish an open application route, later implementing measures or practical obtainability. Tax topics remain baseline individual frameworks, not personal tax calculations. Missing language levels, India renunciation procedure and UAE practical availability remain explicitly unresolved. No visa evidence, statistical indicators, rendering, promotion or deployment is approved by this record. Candidate hash binds this approval to the reviewed text."},{"decision":"approved","reviewer":"/root/review_pass412","reviewedAt":"2026-09-17","recheckBy":"2026-12-16","candidateSha256":"64932d3b70ab3dafd013ad115ddf2a151dbffcc9e8af04d7e7871cbf10e67f17","notes":"Independently opened all 11 cited official sources and checked all 19 facts across GB citizenship and IE, CA and HK individual-tax topics against their stated locators. UK Form AN is the July 2026 edition; the ordinary section 6(1) route, conditional absence discretion, B1 as one accepted language-evidence route, alternative evidence, exemptions and other-nationality warning are preserved. Irish summaries correctly distinguish residence, ordinary residence and domicile and retain the 30-day condition, arrival-election qualification and continuing foreign-income exceptions. Canadian summaries preserve factual ties, sojourning rather than all presence, part-year versus deemed residence and treaty overrides; non-resident withholding and filing are not collapsed into one procedure. All four Hong Kong authorities returned current official HTML through independent direct HTTPS requests when the browser fetcher failed. Hong Kong employment, business and property claims are conditional and confined to the individual baseline; neither universal foreign-income exemption nor a corporate FSIE conclusion is asserted. Rechecked the requested HKSAR-passport terminology correction. Candidate schema passed. Approval covers these exact candidate bytes and selected factual scope only, not complete personal legal/tax advice, other research batches, rendering or deployment."}],"coverage":{"citizenship":"reviewed_scope","taxes":"reviewed_scope"},"topics":[{"code":"CA","topic":"citizenship","title":"Canada Citizenship Requirements","summary":"Canada's adult citizenship route counts physical presence and qualifying status. Language proof uses CLB/NCLC, not an assumed European-language equivalent.","scope":"Adult permanent-resident citizenship grant; child, descent and exceptional routes are separate.","jurisdiction":"Canadian citizenship","routeId":"canada-naturalisation-2026","routeType":"naturalisation","facts":[{"id":"residence","label":"Physical presence","text":"At least 1,095 days within the five years before signing, including at least 730 days as a permanent resident.","state":"documented","sourceIds":["ca-naturalisation"],"locator":"Adults — physical presence","constraint":{"value":1095,"unit":"days","basis":"physical_presence","withinYears":5,"cohort":"Adult permanent-resident applicant"}},{"id":"credits","label":"Earlier residence credit","text":"Eligible temporary-resident or protected-person days count at half a day, capped at 365 credited days within the eligibility window.","state":"conditional","sourceIds":["ca-naturalisation"],"locator":"Time as temporary resident or protected person"},{"id":"language","label":"English or French","text":"Applicants aged 18–54 need CLB/NCLC 4 in speaking and listening, subject to the official waiver rules.","state":"conditional","sourceIds":["ca-naturalisation"],"locator":"Prove your language skills","language":{"framework":"CLB/NCLC","level":"4","skills":["speaking","listening"]}},{"id":"test","label":"Test and oath","text":"Adults aged 18–54 must pass the citizenship test; adults take the oath, subject to available waivers.","state":"conditional","sourceIds":["ca-naturalisation"],"locator":"Citizenship test; oath; waivers"},{"id":"tax","label":"Tax filing and eligibility checks","text":"If required under tax law, file returns for at least three of the preceding five years. Permanent-resident status and prohibitions must also be checked.","state":"conditional","sourceIds":["ca-naturalisation"],"locator":"Permanent resident; income taxes; prohibited persons"}],"limits":["Use IRCC's presence calculation and application instructions. Qualifying to apply does not guarantee approval; do not translate CLB/NCLC into CEFR without an authoritative mapping."],"review":{"decision":"approved","reviewer":"/root/review_pass412","reviewedAt":"2026-09-17","recheckBy":"2026-12-16","candidateSha256":"456ccdc58839a538a9ce8611b8e65a04e43a8c06b87dcfdcc90fc808f61cf6c4","notes":"Independent review of all 13 topics and 67 facts against all 16 cited primary sources, opened by this reviewer. USCIS and Hong Kong Immigration required direct HTTPS retrieval when the browser fetch failed; their substantive eligibility pages were read. Checked residence versus physical-presence cohorts, France's B2 requirement, Portugal's May 2026 transition and unresolved implementing details, and the India Act's ordinary route separately from special CAA provisions. Required and rechecked corrections preserving Ireland's discretionary dependent-young-adult student-residence exception and Singapore's continuous-stay and 183-day tax-concession conditions; Canada's tax-filing wording was also clarified. UAE Articles 8, 9 bis, 11 and 12 bis were checked in both extracted Arabic and rendered PDF pages, and the PDF was independently reached through ICP's current laws-and-legislation listing. Approval of UAE facts is limited to the explicitly dated 20 September 2021 consolidation and does not establish an open application route, later implementing measures or practical obtainability. Tax topics remain baseline individual frameworks, not personal tax calculations. Missing language levels, India renunciation procedure and UAE practical availability remain explicitly unresolved. No visa evidence, statistical indicators, rendering, promotion or deployment is approved by this record. Candidate hash binds this approval to the reviewed text."},"url":"https://multipassrank.com/passport/canada/citizenship","disclaimer":"General information, not legal advice or a finding of eligibility. Requirements depend on the route, applicant and filing date. Verify the official instructions before applying."},{"code":"CA","topic":"taxes","title":"Canada Tax Residence and Foreign Income","summary":"Canada distinguishes factual residence, deemed residence and treaty non-residence when determining individual income-tax obligations.","scope":"Selected CRA individual-residence principles; not a personal residence determination, provincial calculation or review of departure taxes.","jurisdiction":"Canada: individual income tax","facts":[{"id":"residence","label":"Residential ties matter","text":"CRA examines all relevant circumstances. A home, spouse or common-law partner, and dependants in Canada are significant ties; the passport alone does not settle residence.","state":"conditional","sourceIds":["top20-ca-folio"],"locator":"Paragraphs 1.8 and 1.10–1.15"},{"id":"deemed-residence","label":"The 183-day rule is not the only test","text":"Without factual residence, sojourning in Canada for at least 183 days in a calendar year can establish deemed residence for the whole year. Not every presence is sojourning; treaty rules can override this result.","state":"conditional","sourceIds":["top20-ca-folio"],"locator":"Paragraphs 1.30–1.33 and 1.37"},{"id":"worldwide","label":"Foreign-income scope","text":"Factual residents generally face worldwide-income taxation for their resident part of the year. Deemed residents normally face it for the whole year. Applicable treaty tie-breakers can instead establish deemed non-residence.","state":"conditional","sourceIds":["top20-ca-folio"],"locator":"Summary; paragraphs 1.32 and 1.37–1.39"},{"id":"nonresident","label":"Canadian-source income after leaving","text":"Non-residents can owe Canadian tax on Canadian-source income. Withholding and return requirements depend on the income type; employment, business, rent and pensions do not all follow the same procedure. Tell Canadian payers your residence status and country.","state":"conditional","sourceIds":["top20-ca-nonresidents"],"locator":"Your tax obligations; Part XIII tax; Part I tax"}],"limits":["A day count or passport is not a substitute for checking residence facts and the applicable treaty.","Rates, provincial rules, departure deemed-disposition rules and special cohorts are outside this baseline."],"review":{"decision":"approved","reviewer":"/root/review_pass412","reviewedAt":"2026-09-17","recheckBy":"2026-12-16","candidateSha256":"64932d3b70ab3dafd013ad115ddf2a151dbffcc9e8af04d7e7871cbf10e67f17","notes":"Independently opened all 11 cited official sources and checked all 19 facts across GB citizenship and IE, CA and HK individual-tax topics against their stated locators. UK Form AN is the July 2026 edition; the ordinary section 6(1) route, conditional absence discretion, B1 as one accepted language-evidence route, alternative evidence, exemptions and other-nationality warning are preserved. Irish summaries correctly distinguish residence, ordinary residence and domicile and retain the 30-day condition, arrival-election qualification and continuing foreign-income exceptions. Canadian summaries preserve factual ties, sojourning rather than all presence, part-year versus deemed residence and treaty overrides; non-resident withholding and filing are not collapsed into one procedure. All four Hong Kong authorities returned current official HTML through independent direct HTTPS requests when the browser fetcher failed. Hong Kong employment, business and property claims are conditional and confined to the individual baseline; neither universal foreign-income exemption nor a corporate FSIE conclusion is asserted. Rechecked the requested HKSAR-passport terminology correction. Candidate schema passed. Approval covers these exact candidate bytes and selected factual scope only, not complete personal legal/tax advice, other research batches, rendering or deployment."},"url":"https://multipassrank.com/passport/canada/taxes","disclaimer":"General information, not personal tax advice. Nationality, tax residence and source of income are different questions. Consult the tax authority or a qualified adviser for your circumstances."}],"sources":[{"id":"ca-naturalisation","publisher":"Immigration, Refugees and Citizenship Canada","title":"Canadian citizenship: who can apply","url":"https://www.canada.ca/en/immigration-refugees-citizenship/services/canadian-citizenship/adult-minor/who.html","language":"en","retrievedAt":"2026-09-17"},{"id":"top20-ca-folio","publisher":"Canada Revenue Agency","title":"Income Tax Folio S5-F1-C1: determining an individual's residence status","url":"https://www.canada.ca/en/revenue-agency/services/tax/technical-information/income-tax/income-tax-folios-index/series-5-international-residency/folio-1-residency/income-tax-folio-s5-f1-c1-determining-individual-s-residence-status.html","language":"en","retrievedAt":"2026-09-17"},{"id":"top20-ca-nonresidents","publisher":"Canada Revenue Agency","title":"Non-residents of Canada","url":"https://www.canada.ca/en/revenue-agency/services/tax/international-non-residents/individuals-leaving-entering-canada-non-residents/non-residents-canada.html","language":"en","retrievedAt":"2026-09-17"}],"indicators":{"scope":"These describe the publisher's statistical geography, not benefits acquired by holding its passport. Values from different years are not a like-for-like ranking. No combined quality-of-life score is calculated.","review":{"decision":"approved","reviewer":"/root/review_pass412","reviewedAt":"2026-09-22","recheckBy":"2026-12-21","candidateSha256":"39a387a50a2aabd1d22f731ee6cac6f5c5ca947272add45f874774511443a18c","notes":"Independently fetched the exact UNDP CSV, complete World Bank series and geography-registry responses, and parsed them using Ruby standard CSV/JSON rather than the author's parser. All 146 outcomes across 73 geographies match: 140 exact native values with provider names and years, and six explicit source-specific nulls (MC/MO HDI; VA/TW both). All ISO mappings and non-aggregate scopes checked, with absent registry entities explicitly qualified. Verified HDR2025/2023 latest HDI, WDI2024 observations and 2026-07-13 update, source licences, attribution, rounding disclosures and no endorsement. The initial candidate's decoded-text UNDP hash was held; this replacement preserves all independently checked observations, records explicit encodings and matches the independently downloaded original bytes: UNDP 61ed82e5b66c88dfca8ff9fac775c63981ecab6a254862af97acacc41c143117, WDI 19be3c9b22cbba7a453233aa0f98f86f0ca1437667a57e91e899d9d43e8a5784, registry d29d57f8adf954c5e2a1520a02fb2c7b45575d8db3bd327a9dff47d66914231c. Approval binds only these replacement candidate bytes; historic approvals remain unchanged."},"coverage":"reviewed_scope","observations":[{"code":"CA","providerEntityCode":"CAN","providerEntityName":"Canada","geographicScope":"Publisher-reported national statistical geography; not every overseas territory or citizen abroad","metric":"hdi","sourceId":"undp-hdr2025","period":"2023","value":0.939,"availability":"available","definition":{"label":"Human Development Index","unit":"0–1","precision":3,"description":"UNDP's development measure; not a passport or relocation score."},"source":{"id":"undp-hdr2025","publisher":"UNDP","attribution":"UNDP Human Development Report 2025, composite indices time series. Selected observations; display rounded to three decimals. No endorsement implied.","title":"Human Development Index","url":"https://hdr.undp.org/data-center/documentation-and-downloads","dataUrl":"https://hdr.undp.org/sites/default/files/2025_HDR/HDR25_Composite_indices_complete_time_series.csv","licenceUrl":"https://hdr.undp.org/terms-use","licence":"CC BY 3.0 IGO","edition":"Human Development Report 2025","sourceSha256":"61ed82e5b66c88dfca8ff9fac775c63981ecab6a254862af97acacc41c143117","dataEncoding":"windows-1252"}},{"code":"CA","providerEntityCode":"CAN","providerEntityName":"Canada","geographicScope":"Publisher-reported national statistical geography; not every overseas territory or citizen abroad","metric":"life_expectancy","sourceId":"wb-life","period":"2024","value":82.1080487804878,"availability":"available","definition":{"label":"Life expectancy at birth","unit":"years","precision":1,"description":"Population-level period estimate; not an individual prediction or healthcare-access rating."},"source":{"id":"wb-life","publisher":"World Bank","attribution":"World Bank: World Development Indicators, SP.DYN.LE00.IN; UN World Population Prospects, national statistical offices and Eurostat. Selected observations; display rounded to one decimal. No endorsement implied.","title":"Life expectancy at birth, total","url":"https://data.worldbank.org/indicator/SP.DYN.LE00.IN","dataUrl":"https://api.worldbank.org/v2/country/all/indicator/SP.DYN.LE00.IN?format=json&date=2020:2026&per_page=20000","licenceUrl":"https://data.worldbank.org/summary-terms-of-use","licence":"CC BY 4.0 with World Bank additional terms","edition":"World Development Indicators, updated 2026-07-13","sourceSha256":"19be3c9b22cbba7a453233aa0f98f86f0ca1437667a57e91e899d9d43e8a5784","dataEncoding":"utf-8","geographyUrl":"https://api.worldbank.org/v2/country/all?format=json&per_page=400","geographySha256":"d29d57f8adf954c5e2a1520a02fb2c7b45575d8db3bd327a9dff47d66914231c"}}]}}