The CRA does not tax you like the IRS does, no. Generally there's that "half year" rule of residency and also the "if you are considered a resident for tax purp

The CRA does not tax you like the IRS does, no. Generally there's that "half year" rule of residency and also the "if you are considered a resident for tax purposes on Dec 31st" and things might be different for other country combinations than I have experienced (where a tax treaty existed between Canada and said country).