day-count

Becoming RNOR: the residency math, the 9-out-of-10 test, and how to maximize the window

Complete residency rules for returning NRIs. Section 6(1) basic test, Section 6(6) ROR/RNOR sub-classification, the 120-day high-income rule, deemed resident under 6(1A), day-count mechanics, edge cases, and multi-year planning for maximum RNOR window.