The Canadian Tax system
taxes individuals on the basis of "residency" and not one's status. Whether you are a Canadian Citizen or a Permanent Resident, the residency test applied is the same.
Thw "Residency" test is not a easy one to grapple and it primarily has the following "hard" and "soft" components:
1. Number of days spent in Canada (183 days or more-Yes you are considered one for tax purposes and your entire world income is included)
2. Domicile: This deals with your intentions, which are then corroborated by evidence. Family staying in Canada, Bank accounts; Children going to school etc...)
The second one is where most people have difficulty and most residency cases are won or lost on the facts supporting ones contention.
If one is considered a "Resident" then you are taxed on your world income