http://www.canada-relocation-tax-help.com

Resident of Canada
Immigrant
You are a resident of Canada for income tax purposes when you established
residential ties within Canada. They are usually established when:
• Someone who has applied for or received permanent resident status from
Citizenship and Immigration Canada
• Someone who has received approval-in-principle from Citizenship and Immigration
Canada, to stay in Canada
• Someone in need of protection

But they also can include:
• A home in Canada
• A spouse or common-law partner and dependants who move to
Canada to live with you
• Social ties in Canada

Rental Property Tax Implications
If you leave Canada and rent a Canadian property, there are various tax
implications.