https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/t4055/t4055-newcomers-canada.html
What are residential ties?
Residential ties in Canada include:
a home in Canada
a spouse or common-law partner (see the definitions in the Federal Income Tax and Benefit Guide) or dependants who move to Canada to live with you
personal property, such as a car or furniture
social ties in Canada
Other residential ties that may be relevant to determine your residency status include, but are not limited to, a Canadian driver's licence, Canadian bank accounts or credit cards, and health insurance with a Canadian province or territory.
Newcomers to Canada who have established residential ties with Canada may be:
protected persons (including refugees) within the meaning of the Immigration and Refugee Protection Act
individuals who have applied for or received permanent resident status from Immigration, Refugees and Citizenship Canada
individuals who have received "approval-in-principle" from Immigration, Refugees and Citizenship Canada to stay in Canada
If you were a resident of Canada in a previous year, and you are now a non-resident, you will be considered a resident of Canada for income tax purposes when you move back to Canada and re-establish your residential ties.
Do you need help determining your residency status?
If you are not sure if you are a resident of Canada for income tax purposes, complete Form NR74, Determination of Residency Status (Entering Canada). Send your form to the Canada Revenue Agency (CRA) as soon as possible to receive an opinion on your residency status before your return is due.
For more information about residency status, see Income Tax Folio S5-F1-C1, Determining an Individual's Residence Status.
Canada's tax system
Canada’s tax system is similar to that of many countries. Employers and other payers usually deduct taxes from the income they pay you whereas individuals with business or rental income usually pay their taxes by instalment.
Many of the benefits people enjoy in Canada are made possible through taxes. Canada's tax system pays for roads, schools, health care, social security, and public safety.
Each year, you determine your tax obligation by completing an Income Tax and Benefit Return and sending it to the CRA. On the return, you report your income and claim your deductions, calculate your federal and provincial or territorial tax, and determine if you have a balance of tax owing for the year, or a refund of some or all of the tax that was deducted from your income during the year. For more information, see Do you have to file a tax return?
Under Canada's tax system, you have the right and responsibility to determine your income tax status and make sure you pay your required amount of tax each year according to the law.
Guide RC17, Taxpayer Bill of Rights Guide: Understanding your rights as a taxpayer, outlines the fair treatment you are entitled to receive when you deal with the CRA. For more information, go to Taxpayer Bill of Rights. You have other rights under Canadian laws including the Canadian Charter of Rights and Freedoms.
Compliance
Each year, the CRA promotes compliance and taxpayer education through review programs.
The CRA reviews deductions and credits on the Income Tax and Benefit Return and ensures that income amounts have been correctly reported. The CRA also reviews benefits and credits such as the Canada child benefit (CCB) and the goods and services tax/harmonized sales tax (GST/HST) credit.
Keep all receipts and documents for at least six years after you file your return. If the CRA chooses to review your return, you will have to provide your receipts to support your claims.