Non Resident for Tax Purposes?

I'm a born and raised Canadian citizen who has been living in Korea for 5 years. I married a Korean man this year, and I have a marital (F2) visa (previous to this year, I was on a teaching visa). I have not paid taxes in Canada since 2005 on the advice of my mother's accountant because I have no income in Canada (minus very minimal interest); however, I sometimes doubt that I am doing the right thing (I pay full taxes in Korea). I've looked at the 'secondary ties' list, and I do have a Canadian passport, Canadian bank account/credit card I only use on occasion - usually when I am back visiting for short periods, 1 GIC, $5000 in a TFSA, and a driver's license I never use. Does this make me a 'resident for tax purposes' according to Canadian law? We don't intend to return to Canada, but having a bank account and credit card make it much easier to travel in Canada/purchase small items from overseas (plus expat Korean credit cards often do not work overseas). Am I making a huge mistake by not filing tax returns, or I do I have a great case for 'non-resident for tax purposes' status?

You are non-resident for tax purposes, and have been since you left. Your ties are minor, plus the Cdn-Kor tax treaty would be in effect, making you Korean tax resident. You don't have a choice in this. It is good to have a bank and credit account, for the reasons you describe, but these are not considered sufficient to be allowed to treat yourself as Cdn resident.

Two minor points: When you left you should have filed a departure return (don't bother now), and as a non-resident, you don't get any contribution room in a TFSA, so you have over-contributed to it (and should close it) and are subject to penalties. Besides, likely your TFSA income (and your Cdn bank interest) are taxable in Korea.

That's very helpful - especially the advice you gave. Thank you very much!