Assuming that one meets the Substantial Presence Test and therefore is deemed a Resident for tax purposes at what point in a tax year does the residency start?
For example, I spent some time in the US on vacation at the beginning of 2020 then went home to Canada. Later in 2020 I started working in the US. Together with days spent in the US in 2019 and 2018 I am well over the 183 day threshold for the Substantial Presence test.
Does my residency start at the beginning or when the threshold is met which is later in the year?
