If you are considered as being a resident in Canada during the short period of your stay in Canada, you will have to file an income tax return in Canada and pay tax on your worldwide income during the from the time when your Canadian residence commenced. It should be noted that residence in Canada is a question of fact.

Alternatively, you will be deemed to be resident in Canada, and thus will be taxable in Canada on your world income for the entire year if you were present in Canada for 183 days or more.

In either case, the filing deadline for 2001 is normally April 30, 2002.

However, If you are not considered as a resident of Canada during that period, you will still have to file a Canadian tax return and pay taxes if:

 you were employed in Canada;
 you carried on a business in Canada or
 you disposed of “Taxable Canadian Property”.

In these cases, the filing deadline stays the same.

Disclaimer
The nature of this facility is to provide a general response to a general question. Under no circumstances should anyone act on this information without obtaining analysis and counsel from a qualified advisor with respect to the specific situation.

Phillip Nadler, CA
Richter Usher & Vineberg
http://www.richter.ca