Originally Posted by exportyourbiz-com

OK, the situation you fall under is a factual non-resident of canada.

If this is the case (as is such for backpackers & Canadians working abroad) you are still responsible for Canadian taxes on your worldwide earned income.

If you intend to become a deemed non-resident of canada you need to sever all ties, including closing your canadian bank accounts, credit cards, either sell or take with you all your real property and personal affects. You will need to fill out form FM-3 and have a formal disposition of all assets and holdings. If the CRA agrees with this then you will not be on the hook for Canadian income taxes. In order to be given deemed non-redisent status you MUST be able to prove residency in another country.

So in short, you will be filing federal taxes in the same way as a permanent Canadian resident and instead of provincial taxes you will be paying a non-resident surcharge/replacement tax.

Hope this helps.