Hello Everyone,
My Client has moved to Singapore but he is a Canadian citizen still has RRSP and Property in Canada. Does he have to file an exit return.
Additionally, my client does not earn any Income in Singapore and does not pay any taxes
You need to first assess his residency in Canada before knowing what type of returns he needs filed. Canadian tax residency is not a matter of choice but a matter of facts (residential ties in Canada and in the host country). The fact that he retained his residence in Canada is a primary residential tie that can make his remain a tax resident in Canada.
Here is some information on residential ties: https://www.canada.ca/en/revenue-agency/services/tax/international-non-residents/information-been-moved/determining-your-residency-status.html