My mother-in-law arrived in Canada in May 2023. She was living with us for a 3 months, couldn’t find a job and decided to come back at her original country. She has an open work permit and has plans to return to Canada this year or next one. She received some social assistance (form 5007) and didn’t have any other income from Canada, but she had income from her original country before entry Canada and after leaving Canada too. She has a bank account and OHIP(if it wasn’t cancelled already). Does she need to file her tax return for 2023? What is her residency status for taxes? Will be filing her tax return beneficiary for her somehow? How can she do it if she is located in another country now? Thanks.