How are non-residents taxed differently than residents of Canada?

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Under the Canadian income tax system, your liability for income tax is based on your status as a resident or a non-resident of Canada. If you are a resident of Canada during a tax year, you are subject to Canadian income tax on your worldwide income form all sources both inside and outside of Canada.

However, you are only subject to Canadian income tax on income from sources inside Canada if you are a non-resident.

You may be resident of Canada for only part of a year, in which case you will only be subject to Canadian tax on your worldwide income during the part of the year in which you are resident; during the other part of year, you will be taxed as a non-resident.

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