Tax Residency Timing

Hi all,

I am a Canadian citizen with a Japanese wife who is a permanent resident of Canada.

We both left our jobs in Canada a few months ago and are planning to sell our condo and move to another country (Japan is high on the list).

We are currently visitng her family in Japan for a month, and while we are here she took the opportunity to register our marriage in Japan and update her Juminhyo to her parents address in Japan as our condo will be sold soon so would no longer be a valid address.

We will be returning to Canada at the end of the month to settle our affairs. If we do decide on Japan, and return at the end of the year to look for work, at what point would we be deemed non-residents of Canada for tax purposes?

I have read everything I can find to determine the answer but haven't had much luck.

Thanks so much for any insight anyone can provide.