The person left Canada and become a non-resident in 2016. She continues to receive T4A, T4OAS, T4A(P), files her Income Tax Return and pays Canadian tax. In the country of her residency now(Australia), she is filing the Income Tax Return and showing the Canadian pension and paying the tax again. What are the rules for this kind of situation? Is the non-resident person who receiving only pension income has to file Canadian tax every year and pay tax? Or she has to file in the country where she has a permanent status and Canada has a tax treaty with that country? She doesn’t have any other income besides the Canadian pension. Thank you.