I'm trying to understand the taxation rules, specifically related to immigration, residential ties and world income for tax purposes. Let's consider the following situation: - A Canadian citizen and non-resident get married early in the calendar year (let's say January) - The non-resident applies for permanent residency but remains in his/her country and works (receives incomes) until his/her permanent residency request is granted - The Canadian citizen continues living in Canada but does not own a residence; he/she either rents or stays at his/her parent's residence until the spouse is able to immigrate - The non-resident is accepted as a permanent resident of Canada, quits his/her job, and immigrates late in the calendar year (let's say October) - The permanent-resident (formerly non-resident) receives no world income from the day he/she immigrates to Canada until the end of the calendar year. Please note the following: - The permanent resident did not stay in Canada for 183 days or more in that tax year - Prior to his/her arrival to Canada (immigration), o The permanent resident did not have a home in Canada o The permanent resident did have a spouse in Canada, effective January o The permanent resident did not have personal property in Canada, such as a car or furniture o The permanent resident did not have social ties to Canada o The permanent resident did not have any other ties, such a Canadian driver's licence, Canadian bank accounts or credit cards, health insurance with a Canadian province or territory. Is the permanent resident, in any way, subject to Canadian taxes for the world income received before his immigration date? My initial thoughts... the permanent resident should only be taxable on world-income received after his/her immigration date... is this correct? Thank you in advance!