Yes, only canadian citizen can apply non-resident. canadian resident cannot apply for it. So as a canadian resident, you can come back to canada but when you go thro' immigration, they can ask you why you leave canada for so long and they alos have the authority to cancel you canadian resident status. So if you come back, you have to make sure you have a good "story" to tell the immigration officer. Also, you are suppose to pay for the tax for the years while you are away, as canadian resident cannot exempt the tax by applying for non-resident(but canadian citizen can)
the revenue canada said if you don't have any tie in Canada, you don't really need to apply for non-resident (as you pull out everything to show you wish to leave Canada at that time).
but if you still have the bank accounts, car, house or so.. then you will have to find a good story for such.
lolo
tax on salary income is definitely as they could have track record for the HK inland revenue from your tax return.
for others it all depends.
1. property - if you have reported to Revenue canada you have such property when you applied for immigration, any profit you have by selling the property will be treated as captial gain and need to be taxed, but if Canada did not know you have such property in hand, so why bother.
2. dividend income, same as above.
I remembered when we apply for migration, they will ask you what your properties are... so anything not listed there, (for me) I won't declare and thus not subject to any tax.