Dear Allan Madan,

My wife and I are Canadian Citizens and have been living for 11 years in the Philippines. We both are Non-Residents for Tax Purposes in Canada (all ties are broken) and do not have to file a Canadian Income Tax anymore.

Now, we are thinking of buying a Lot (Vacant Land only) in the interior of B.C. The cost is C$25,000.

Primary ties are a Dwelling, Spouse and Dependents, and we do not have that and also no Secondary Ties in Canada anymore, too. We don’t own any bank accounts there and nothing of personal things in Canada.

Since our future purchase is not a Dwelling but only Vacant Land, will my wife and I need to file again a yearly Canadian Income Tax Return again, or are we still considered Non-Residents for Tax Purposes? No trips to Canada in the future, also.

We don’t have any Canadian pension income yet, too.

Thank you kindly