According to the double taxation agreement/treaty between Canada and Hong Kong, you are a resident of the country where your permanent home is located. A permanent home can either be rented or owned. If you have a permanent residence in both Canada and Hong Kong, you are a resident of the country where your personal and economic ties are strongest. Your personal ties appear to be even with both countries, because your dependent son lives in Canada, while your wife will live with you in Hong Kong. If your economic ties are stronger to Hong Kong, then you could make the argument that you are a resident of Hong Kong and a non-resident of Canada.
However, if your personal and economic ties are indeterminable, then you are a resident of the country where you ordinarily reside. If you ordinarily reside in Hong Kong after you leave Canada, then you can argue that you are a resident of Hong Kong and a non-resident of Canada.
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