A client moved to Mexico at the end of October last year. Before he moved, he sold his principle residence and the T2091 will be filled out for this. He had very little income last year. As far as I know, he has maintained his bank accounts and health insurance in Canada. He is renting in Mexico. I believe that he will be receiving pension benefits from his employer sponsored pension plan, as he is not old enough for CPP or OAS. He has no spouse and his children are adults. He informed me that he would be returning to Canada just enough to maintain his health insurance. Is he still a resident of Canada for tax purposes? What questions do I need to ask him? Should he be considered an emigrant? Do I need to fill out a T1243? Any information that you can provice would be appreciated.
