4 ms·The way I understand it is if you come back for residency in less than two years, CRA may have some questions.by eps 16y agoThe way I understand it is if you come back for residency in less than two years, CRA may have some questions.elai 16y agoBut if you don't, and register those 2 tax years as non-resident then it would be fine?eps 16y agoThat's my understanding, yes. Talk to a tax lawyer though - KPMG, E&Y or similar. No cheap, but it's money well spent if you are planning an "escape".