you need to file tax return to CRA reporting world income. You will be credited for tax paid to the US, you will need to pay the remaining tax to Canada. E.g., you paid 25% of your income to the US, but if overall tax rate in Canada is 35%, then you will need to pay 10% to Canada. If you declare non-resident status, you don't have to file tax return to CRA, you only need to file tax return if you have income generated within Canada (such as rental income if you rent out your home in Canada).