If I have foreign income totalling less than $45,000 and have already paid tax in the country where I earn, should I still owe tax in Canada?

[juliaflor000]

- I earn in Australia - Tax paid on Australian income was 30%

[TurboTax_Susan]

Are you a resident of Canada for tax purposes? Did you have any Canadian income? If you didn't earn any income from Canadian sources, you generally won't have to pay tax or even file a return. This Canada Revenue Agency (CRA) page has more information on who needs to file a return: https://www.canada.ca/en/services/taxes/income-tax/personal-income-tax/who-should-file-tax.html

[juliaflor000]

I did not have any Canadian income, but I continue to file returns annually in order to transfer tax credits to a guardian. This is why I am surprised that I should owe any tax. 

[TurboTaxAniqua]

As my colleague previously stated, if you did not earn any income from Canadian sources, you will generally be exempt from paying taxes.