I am a Canadian working for Halliburton in Angola, Africa, and am wondering if I have to pay Canadian taxes?

I will be out of the Country 180+ days a year, and Halliburton does pay Angolan tax on my behave.

You need to see a tax professional.

Canadian taxation is based on residency. If you can prove that you were not a resident of canada for the year in question you may not have to file in Canada. To be determined a non resident you must cut most ties with Canada, close bank accts here give up cdn drivers permit health insurance etc.

Speak to a tax professional to be sure

you have to be out of the country six months plus a day to qualify for the overseas tax credit in Canada

I assume that you are still a resident of Canada as you state that your are out of Canada for 180+ days a year. For example, if you normally come back to Canada when you are not working overseas, if you still have a place to live in Canada when you come back from working in Angola and/or you have a wife who lives in Canada while you are gone; then you are likely still resident in Canada. The Canadian courts have generally held that you have to be resident somewhere and it does not sound like you are a resident of Angola.

A Canadian employee may qualify for the overseas employment tax credit ("OETC"); however in order to qualify for the OETC the following conditions must be met:

鈥?the individual must be a resident of Canada; and

鈥? throughout any period of more than 6 consecutive months be employed by a specified employer; and

鈥?perform all or substantially all (usually interpreted to mean 90%) of his/her duties of employment outside Canada in connection with a contract under which the specified employer carried on business outside Canada in respect of a qualifying activity such as:

鈥?The exploration for, or exploitation, of petroleum, natural gas, mineral or other similar resources;

鈥?Any construction, installation, agricultural or engineering activity

The credit is calculated with reference to the lesser of $80,000 and 80% of the net overseas employment income taxable in Canada. The $80,000 is prorated where the employee is working abroad for less than a full year.

It should be noted that an employee may not claim both the OETC and a foreign tax credit on the same income. If the Canadian employee is subject to US taxation, the OETC may only provide limited tax relief, since the foreign tax credit will provide relief on the tax resulting from US source income.

A specified employer is

鈥?A person resident in Canada; or

鈥?A partnership, provided that persons resident in Canada or corporations controlled by person resident in Canada owns more than 10% of the aggregate fair market value of all interests in the partnership; or

鈥?A corporation that is a foreign affiliate of a person resident in Canada.

The employer must provide the employee with Form T626 in order for the employee to claim the OETC.

You need to ask your employer to provide you with Form T626. If they don't have a clue what you are talking about, they may not be a specified employer. If they aren't a specified employer, you will not be eligible for the OETC.