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Hello,
I would like to know how to officially become a non-resident. I have been traveling around the world and have not had a job in Canada for 8 years. I had a TFSA and have paid received a penalty for last year for 2016, 2017, 2018 for having money in there and not being a resident. I have closed the TFSA now. I currently work in China as a teacher and pay taxes here. I don't want to have to pay double taxes and want to make sure I do things properly. Last year no taxes were filed as I had no income.
If you are residing in and paying tax in China, then you can rely on the tax-treaty between China and Canada. According to the tax-treaty, you are a resident of the country where your permanent home is located. A permanent home can either be rented by you or owned by you. If you have a permanent home in both China and Canada, then you are a resident of the country where your personal and economic ties are strongest.
It appears that you live and work in China, and do not have a permanent home in Canada. As a result, you are a non-resident of Canada and a resident of China for tax purposes. In order to inform the CRA of your non-resident status, you should file a Departure Tax Return for the year that you left Canada and moved abroad. If you need my assistance with preparing this tax return, please send an email to me. My email address is amadan@madanca.com