Hi - I am getting a Category F visa for experts who perform official duties involving the Thai Government, which means I am exempt from Thailand tax, and will not get a work permit.

Will I need to pay income tax in my home country (Canada) or am I considered a Thailand resident, but with an exemption benefit? I work for an overseas aid project that is sponsored by a third country's development agency.

I looked at the Canada-Thailand tax treaty, which is similar for many countries, and found the following:

1. For the purposes of this Convention, the term "resident of a Contracting State" means any person who, under the laws of that State, is liable to tax therein by reason of his domicile, residence, place of management, place of incorporation or any other criterion of a similar nature. (IS IT REASONABLE TO SAY I AM A THAI RESIDENT AND LIABLE FOR TAX IN THAILAND, BUT I HAVE AN EXEMPTION BENEFIT? I HAVE NO RESIDENTIAL TIES TO CANADA)

3. The Convention shall not apply to persons who are members of a diplomatic mission, consular post or permanent mission of a third State, being present in a Contracting State and who are not liable in either Contracting State to the same obligations in relation to tax on their total income as are residents thereof. (WHAT IS THE DEFINITION OF A "MEMBER OF A PERMANENT MISSION"?. IF THEY FUND MY SALARY AND FACILITATE MY F VISA, AM I A MEMBER?)

All knowledgeable advice is helpful. There must be others in a similar situation.

You may not need to prove your salary and or tax payments in order to get an extension of stay but I don't think your salary will be tax exempt if you are being paid here. You need check on that if you were told that by somebody.

Your are considered a resident in Thailand for tax purposes if you are here for 180 days in a calender year.

Permanent mission is a embassy, consulate or an international organization such as the UN.

This is question you need to ask the Canadian tax authorities, nothing to do with Thailand per se as their position is stated, in that you don't need to pay income tax, nothing really to do with reciprocal tax agreements.

If you are declared non-resident for tax purposes in Canada then would suggest in this situation not you don't need to pay tax in Canada, but no expert on Canadian tax law

but if your where British and being paid from a UK based entity, then you could be liable for tax in the UK as your income would be UK sourced.