What income must you report?
For the part of the tax year that you are a resident of Canada
You must report world income (income from all sources, both inside and outside Canada) on your Canadian tax return.
For the part of the tax year that you are not a resident of Canada
After your departure from Canada, you pay Canadian income tax only on your Canadian source income. For more information, see Your tax obligations after you leave Canada.
For the part of the tax year that you are a resident of Canada
You must report world income (income from all sources, both inside and outside Canada) on your Canadian tax return.
For the part of the tax year that you are not a resident of Canada
After your departure from Canada, you pay Canadian income tax only on your Canadian source income. For more information, see Your tax obligations after you leave Canada.