Question

Canadian citizens are required to file a Canadian income tax return, without regard to where they currently live. True or False

Answer 1

FALSE

1.Factual resident of Canada and deemed resident of Canada should also file income tax return like other taxable residents.They too have the same tax obligation as residents. 

2.Non residents of Canada are not required to file income tax return and should not report their income to the CRA if they permanently live in abroad and have no residential ties in Canada.If you sale capital properties you have in Canada then you should report your capital income in income tax return.

3.If a person spends 183 days or more in Canada then he will be considered as factual resident as he is living  outside canada temporarily.In some special cases like Education in abroad more than 183 days are also considered as factual residents and can file their income tax return.Example of deemed resident is Government employee of canada working abroad .