Tue May 06, 2008 2:09 pm
I am not sure whether you meant you are filing for a US or a CDN tax return. If you are a non-resident of Canada, you are not required to file Canadian tax return. You are taxable on your world wide income as a Canadian citizen unless CRA determines that you are a non-resident for tax purposes. Marie said it correctly, you have to file the form and let CRA determine your Cdn tax status. An important point to consider residency status is not just on your residence. You have to show you have no significant ties to Canada. So for example, if you still have a Cdn driver license, Cdn health insurance, etc., CRA can find that you are a resident.