Canadian citizen non-resident return


An individual has been a non-resident for 5 years, resident in Switzerland, teaching at an international school. He has paid Swiss taxes. He filed a return for 2006 as a non-resident, covering income earned in Canada in 2006 from teaching a summer course at a Can. university.   Employment in Switz. ended July 2007.  He returned to Canada end of June as a visitor. A plan to return to work in Europe has not progressed.  The question is:  does he need to leave Canada and re-enter  to resume residency?  Or, can he use the June date as his date of return?  There is also a small pension involved .  And a Swiss bank account with savings. He wants to resume residency in the correct manner so your comments will be very much appreciated.
david ingram replies

If the individual does not leave the couintry, his or her date of return will be the day he or she reentered Canada.

The only paperwork necessary is to fill in a return date on the top of the  front page of the 2007 T1 General.

His income up to the date of  re-entry does not go on the Canadian return.  Only any interest or earnings after his return in June.

The only exception about paperwork is if he left a lot of goods in Switzerland and now ants to bring his goods home as returning settler's effects.  In that case, he should make up a list as soon as possible and stop at a CRA Customs office and tell them he has decided to stay in Canada and is bringing his goods back. After five years away, he gets to bring a lot of stuff back with little problem. �