?
The Canadian government requires us to ask this question. Generally, an individual will be a tax resident of a country if, under the laws of that country, they pay or should be paying tax there because of their domicile, residence, or a similar criterion. Individuals who are tax residents in more than one country can rely on the tie-breaker rules in tax conventions (when they apply) to resolve cases of dual tax residence.
For more information, go to http://www.oecd.org/tax/automatic-exchange/crs-implementation-and-assistance/tax-residency/#d.en.347760.