If a Canadian citizen leaves Canada and shifts his life to another country where he works (he didn't return to Canada at all during the tax year). He still only owns his house in Canada which he is renting. Is this still considered a strong primary tie and he cannot be considered a non-resident. i.e. he will have to pay taxes on his worldwide income in addition to the rental income?
I also read that non-residents are subject to tax on any income or gains resulting from the sale of a taxable Canadian property and this amount is 25% of the gross selling price. So if a house sells for $400,000, a $100,000 will be paid as tax? So does that mean if he decides to sell his property her will be subject to this tax or non-resident here refers to non-citizens??
I also read that non-residents are subject to tax on any income or gains resulting from the sale of a taxable Canadian property and this amount is 25% of the gross selling price. So if a house sells for $400,000, a $100,000 will be paid as tax? So does that mean if he decides to sell his property her will be subject to this tax or non-resident here refers to non-citizens??