Tax liability for non-resident

QUESTION:
Dear Mr Ingram ,
            I am a non-resident Canadian with dual citizenship(eu) thinking
of returning to Canada for employment.My situtation is as follows.
1- I left Canada 8 years ago and was given non-residency status after
fullfilling many NR73 requirements.
2- I initially worked overseas on a 63 day work/21 day vacation cycle for
1.5 years.I was given a residence permit by my new host country.Some
vacations were spent in Canada visiting family as I had indicated I would on
my NR73.
3- I then started a new position in a different country on a 28 day work/28
day vacation cycle and basically continued like this until present day.At
times I would have a residence permit.In all locations , tax was paid on my
behalf to local authorities by my employer but I have no documentation to
that effect.
4-I have no dependents in Canada, no possessions,no car, no house . I have
an rrsp account in which there was some trading and a non-rrsp account in
which no trades were done.I did re-new a provincial drivers license once as
I can't speak French and felt I couldn't get one in France. I have one
non-resident bank account but no Canadian credit cards.
5- I never bought a property elsewhere. I would vacation in various places
or spend time in France with a girlfriend who rented a flat.The closest I
got was having house plans drawn up.
6- The most time I spent in Canada on vacation in one calendar year was 92
days. I would spend the majority of my time at siblings, followed by friends
and then hotels.
7- Upon leaving Canada I did not do a "deemed disposition"(can't remember
the term)of my non-rrsp account holdings as I had not made any profits and
was concerned that any loss I mentioned could be misconstrued as a loss I
could carry forward for future tax years should I return.
8- My intent was to never return to Canada to live but I am now considering
it for health reasons.
I've read your archives and am familiar with the 3 cases you mention
concerning residency. The problem is that I seem to fall in between the
different parties.Do you think it's likely that I could be faced with huge
tax bill should I decide to return to Canada and start filing tax returns
again? Are there any steps I should take prior to returning ? Thanks in
advance for your response. You have a very informative website.
====================================================
david ingram replies:
As you have read, David McLean was taxed on his return from Saudi Arabia
even though he had a letter stating that he was a non-resident.
I do not worry about the driver's licence as much since Sept 11, 2001.  Many
countries, particularly in the middle east, want to see a Canadian Driver's
Licence as evidence with the passport.
However, I want you to have a driver's licence for where ever you are living
now.
For instance, if you are living in France, you NEED a local licence.  Every
country has requirements for a local licence after some number of days of
residence.
I would suggest that you make sure you have been out of Canada for one full
Calendar year before you return to Canada to live.  Returning for vacations
and staying in Canada for 92 days is asking for a look-see from the CRA.
If there is someone you just have to see, fly them to France for a visit OR
come to a US border town like Bellingham or Fargo or Niagara Falls or Calais
and have your Canadian Friends visit you in the US for a year.
-----------------------------------
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US / Canada / Mexico tax, Immigration and working Visa Specialists
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Disclaimer:  This question has been answered without detailed information or
consultation and is to be regarded only as general comment.   Nothing in
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