16. The residence status of an individual is always a question of fact to be determined by taking into account all of the circumstances of the individual. The most important factor in determining whether or not an individual entering Canada becomes resident in Canada for tax purposes is whether or not the individual establishes residential ties with Canada. Generally, the comments found in ¶s 5 to 9 with respect to the residential ties of individuals leaving Canada are equally applicable to individuals entering Canada. As discussed in ¶ 5, an individual's spouse or common-law partner, dependants, and dwelling place, if located in Canada, will almost always constitute significant ties with Canada. In addition, the CCRA considers that where an individual entering Canada applies for and obtains landed immigrant status and provincial health coverage, these ties will usually constitute significant residential ties with Canada. Thus, except in exceptional circumstances, where landed immigrant status and provincial health coverage have been acquired, the individual will be determined to be resident in Canada.