Don't know how long you can stay away but come April 31
Quote:
You are considered a factual resident of Canada for tax purposes if you keep residential ties with Canada while travelling or living abroad.
* The term factual resident means that although you are not in Canada, you are still considered a resident of Canada for income tax purposes.
If you also establish residential ties in a country with which Canada has a tax treaty and you are considered to be a resident of that country for the purposes of that tax treaty, you may be considered a deemed non-resident of Canada for tax purposes.
What are residential ties?
Residential ties include:
* a home in Canada;
* a spouse or common-law partner (see the definition in the General Income Tax and Benefit Guide) and dependants who stay in Canada while you are living abroad;
* personal property in Canada, such as a car or furniture;
* social ties in Canada.
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