Yes and no. Generally, non-residents who leave Canada for a long time do not have to pay taxes. However, if they have income from Canada, they still need to pay taxes on the income from Canada.
If you are a non-tax resident and you buy a house in Canada to rent it out, you need to pay a 25% prepayment tax because you have income from Canada. For example, if the rent for January is 2,000, you must pay 25% of the rental income of 2,000 to the tax bureau before February 15th as a withholding. Pay February's rent in March, March's rent in April, April's rent in May, and so on. Why do you do this? In fact, this is a kind of control by the Canadian government on non-tax residents. Of course, if you don't want to go through so much trouble, after all, you are not in Canada, you can hire a Canadian tax specialist, not necessarily an accountant, but a real estate agent, or a relative or friend. As long as they are tax residents in Canada, international students, permanent residents or citizens, they can use their tax numbers as guarantees to tell the tax bureau that I guarantee this non-tax resident and they can pay the tax. What is the purpose of doing this? That is, if there are tax residents as guarantors, according to the regulations of the tax bureau, an election can be made, which is the NR6 option, that is, before the house is rented out or before January 1 of each year, you can make a tax application to the tax bureau. This tax application is usually based on past experience, that is, subtracting total expenses from last year's total income to get a net income, which is then multiplied by 25%. The resulting number is the tax that needs to be prepaid to the tax bureau that year, and divided by 12 to get the tax that should be prepaid each month.
