Canadian residents are required to pay tax on any income world-wide. Retirement pension funds are not taxed. If you are considered a non-resident you are still required to pay tax on your Canadian income. A non-resident is defined as someone who:
owns a Canadian residence
has a spouse and/or dependants
has personal property
has economic interests and social ties.
You are a resident if you have spent 183 days or more in a calendar year in Canada, regardless of where the permanent residence is.
Income tax ranges from 16% of total income to a maximum of 53.19%. Income tax is also payable on a provincial level.