Marco — a 41-year-old from Toronto — had been living in Medellín for two years on consecutive 90-day tourist entries when he received an unexpected letter. Not from Migración Colombia, but from the Canada Revenue Agency: a questionnaire about his tax residency status. The CRA had noted his prolonged absence from Canada and was asking whether he had severed residential ties. Marco had not formally done so. He still held a Canadian bank account, a Canadian driver's license, and his Ontario health card. The CRA's view: he might still be a Canadian tax resident — which would mean filing Canadian returns on his worldwide income, even the Colombian income he had begun to generate. He had never considered that Canadian tax obligations might follow him to Colombia. His accountant's bill for untangling two years of dual exposure cost more than a year's worth of professional advice would have.
Canada is one of the most common countries of origin for expats in Colombia — particularly retirees, digital nomads, and remote workers attracted by the cost of living differential. The visa pathway is clear. The tax situation has Canadian-specific dimensions that make it materially different from, say, the US or UK experience.
Canada–Colombia agreement
Canada–Colombia
residency by ties, not days alone
trigger — worldwide income
Entry and Visa-Free Access
Canada has a visa-waiver agreement with Colombia allowing up to 90 days of tourist entry per visit. As with other nationalities, the 90 days resets with a qualifying border crossing, though Colombia's enforcement has been tightening. For longer stays or any work, investment, or study activity, the M visa is required. The full range of M categories applies: M-Trabajador, M-Inversionista, M-Cónyuge, M-Nómada Digital, M-Pensionado, M-Estudiante.
The Canadian Residential Ties Problem
The US applies a mechanical day-count test for tax residency. Canada does not. Canada Revenue Agency (CRA) determines Canadian tax residency through a "residential ties" analysis: primary ties (Canadian home, Canadian spouse or dependents in Canada) and secondary ties (Canadian bank accounts, driver's license, health card, professional memberships, social ties). A Canadian who moves to Colombia but retains a Canadian home, a spouse in Canada, or a Canadian-issued credit card and health card may remain a Canadian tax resident regardless of days spent outside Canada. This is the most common and most financially significant error made by Canadians relocating to Colombia.
Breaking Canadian Tax Residency
To formally break Canadian tax residency, a Canadian moving to Colombia should: sell or lease the Canadian primary residence to an arm's-length party; cancel or transfer the Canadian health card; close or transfer Canadian bank accounts; cancel the Canadian driver's license and obtain a foreign one; and file a T1161 (list of foreign property) and departure return in the year of departure. The CRA is not automatically notified of emigration — the taxpayer must actively sever ties and file the appropriate forms. Professional advice from a Canadian tax accountant with international experience is strongly recommended before the move, not after.
The Colombia Side: No Double Taxation Treaty
Canada has no double taxation agreement with Colombia. For Canadians who become Colombian tax residents (183+ days in Colombia), their worldwide income is taxable in Colombia at rates up to 35% — and with no treaty mechanism, the same income may also be subject to Canadian tax if Canadian residency is maintained. For Canadians who have cleanly severed Canadian tax residency, only Colombian-source income is taxable during the first 183 days; worldwide income after that point.