When do I become liable to file a Canadian Tax return?

I have been in the US for about 10 years, first as a student and now on work visa. During the years, have filed yearly US tax return. In the US, i have a home, families/relatives, I schooled here, and my whole life is centered here, but I am neither a US citizen nor US green card holder. In December 2005, I landed as a Canadian immigrant, stayed 4 days in Canada to get paper work done and retuned baack to US. Our plan is to return to Canada later this year, or early next year for good. I have no ties to Canada, other than just being a landed immigrant, ie. no home,friends, etc...nothing. New country to us. I applied to Canada so that when my visa is up in US, we can move to Canada to start a new life, but this came rather earlier than we expected, and Canadian government gave us until December 2005 to land, hence we did so. I work for a US subsidiary of a European company in the US, which have offices in Canada, so I can somehow work out a transfer to take care of finding a job when we eventually move to Canada. Hence, my only income is from the US (has always been). I have always filed and paid US taxes for over 10 years I have lived here. Do I have any tax liability to Canada, since I have no ties until I finally move? Thx.

david ingram replies:

As described, you have no tax liability to Canada. However, to exercise your right to live in Canada, you have to be physically present in Canada for 24 months out of the 60 months following the date you landed in Canada.

That means that you have to move to Canada by Dec 2008 and 'STAY HERE'. If you intend to do any traveling away from Canada after your move here, you have to move sooner.