Maybe somebody out there can answer the question of my friend who is in Dubai. To summarize his scenario, he landed july 2012 and claimed his PR on August 2012 in regina sk. while staying at his uncle's house, opened bank account that is updated by his company while working in wal-mart for 6 months, got his license and health card, his wife did not migrate and continue working in Dubai, he left Canada last January 2014 to be with his wife in Dubai and got a job there till now. He filed his income tax for 2013 and get some refund. He is asking for 2014 taxation, is it necessary to file considering he did not work in Canada for the rest of 2014? note that his wife is not PR of Canada and they have no child. Is there any other tax forms specially designed for those migrants who worked outside Canada for more than one year? If then, would it be a refund or owe to the CRA? thanks...