I’m out of my element on this one. My long time client, a Canadian citizen, moved to Vietnam in 2018 and married his long time Vietnamese girlfriend. 2018 taxes have been filed (residency determination was insanely difficult) in Canada, reporting both Canadian and Vietnamese income.
My problem is 2019. He never set foot in Canada for the entire year and only has Vietnamese income. Other than his mother and a car, he has no other ties in Canada.
Does he file a Canadian return?
Most likely not, because you only file a Canadian return to report Canadian income. If there is no Canadian income, there is nothing to report.
It could also depend on his intentions. If he/they intend to move back to Canada in the near term, he could be considered a Cdn resident.
I re-read your post for where and when it was that this taxpayer filed a Canadian Emigration T1, but found none.
I also could not find in your post that he had supplied you with a copy of his Vietnamese income tax return.
In the absence of additional information, looks more like he likely does have at least one other Canadian T1 to file, possibly more going forward.
Thank you for your hints and suggestions. I will follow up with him and get this sorted out promptly.