Moving to Cambodia from Canada

Without an agreement there is no rule that decides which country you belong to when both treat you as resident, and no agreement limiting either country's right to tax pay for work you do in the other. Canada's domestic rules give a resident of Canada a federal credit for foreign tax paid on foreign income, in most cases limited to the lesser of the foreign tax paid and the Canadian tax on that income, claimed on Form T2209. Whether Cambodia gives a credit for Canadian tax is covered by its own law (residents get a credit for foreign tax paid, with documents), and how it applies to you was not found.

Form T1161 lists your property if it is worth more than $25,000, and Form T1244 lets you elect to defer the tax. Form NR73 asks the CRA for its opinion on your residency status before you go. If you stay a Canadian resident and own specified foreign property, including funds held outside Canada, costing more than $100,000 at any time in the year, you file Form T1135. This describes the mechanism, not your bill.

We found no official page on CPP for freelancers living abroad, so confirm it with the Canada Revenue Agency. CPP benefits can be paid outside Canada; the Old Age Security pension abroad needs 20 years of residence in Canada after age 18, and payments may stop after more than 6 months outside Canada unless you qualify to receive them abroad. Whether Cambodia's own social security contributions reach a foreign employee or a self-employed foreigner was not checked, so it is unknown.

Your provincial plan may not follow you: Ontario lets you keep OHIP for up to 2 years when you are away more than 7 months in 12 if Ontario stays your primary home and you spent at least 153 days there in each of the two 12-month periods before you leave, while British Columbia ends MSP at the end of the month you leave permanently; other provinces differ.