I know a young person who is planning to move from Canada to another country to pursue a graduate degree. When he moves, he may or may not be considered a resident of Canada for tax purposes. He does not own property, has no children, and is not married, so the "significant" ties don't apply. The secondary ties are under his control: keeping possessions with family vs selling them, keeping bank accounts or credit cards open vs closing them and opening new ones in the other country, renewing his drivers license when it expires, and so on.
Given that this is in many ways a choice, how does one decide which way to choose? Are there tax advantages to being a Canadian resident? Disadvantages? He is a citizen, so immigration advantages don't apply.
Relevant information: the country in question has a tax treaty with Canada. This prevents double taxation. Also, that tax treaty includes this paragraph:
Payments which a student, apprentice or business trainee who is, or was immediately before visiting one of the Contracting States, a resident of the other Contracting State and who is present in the first-mentioned Contracting State solely for the purpose of his education or training, receives for the purpose of his maintenance, education or training shall not be taxed in that first-mentioned State, provided that such payments are made to him from sources outside that State.
I believe that says he will not be taxed in the new country. If so, then I think that means he wants to be a non-resident of Canada, because non-residents only pay Canadian tax on income earned in Canada, but I find all this a little hard to interpret.