加拿大非居民問題

Non Resident is not any migration thing, it only claim that you does not live in Canada anymore so you do not have to pay tax in Canada and you can get whatever superannuation due and move out of canada.

When you wish to reside back to canada, you will need to lift the Non-resident status, instead at sworning in you only need to re-open a tax account in CRA and your non-resident will then be lifed.

But one thing you need to know, if you does not apply for the same thing in HK, you will still be liable to pay any tax you incur when you work in Canada.

and you cannot apply a tax account outside canada.