It really all depends on your residency status, which can be determined here https://bit.ly/2NDcHze
Reporting foreign income on your Canadian tax return can get tricky, so for tax purposes, your residency status is the first thing the CRA wants to know.
Non-residents and deemed non-residents - report your income from Canadian sources such as the taxable part of your scholarships, fellowships, bursaries, net research grants, income from a business without a permanent establishment in Canada, and taxable capital gains from disposing of taxable Canadian property.
Deemed residents - report your world gross income. World income is income from all sources both inside and outside Canada.
Because of the many variables, please review the links provided below for a greater understanding of your tax obligations.
- An additional link from Allan Madan CPA,CA and international tax expert in Missisauga, ON with further clarity https://bit.ly/2U7f4Mn
