I and my wife landed in Canada in January 2019 to get our PR cards. We left Canada and returned to the US a few days later and our cards were mailed to a friend in Canada, and he mailed them to us. We have not returned to Canada after that and lived in the US for the rest of 2019. We have done our US tax returns. We had no income from Canadian sources and have no other ties to Canada except being permanent residents living abroad. Do we have to file Canadian tax return for 2019?