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?