Gary,好多謝你的解答 我係公務員，退休後如你所說要申報加拿大報稅，我每月約有1萬至1萬5千元港紙，如香港報稅交稅，加拿大是否可不交稅?這點還有小小不太明白，請勿煩回答，感謝?

Impossible.

Canada and Hong Kong have a tax treaty. You will be able to avoid double taxation by a tax credit (a deduction of what you actually paid to IRD to your T1 Return). However, you will not be able to avoid reporting income and paying tax for your retirement income.

The only practical way to avoid, sorry to say, is leave everything as-is: Don't return to Canada and remain as a non-resident for tax purpose.

By the way - it also means that all tax relief measures in Hong Kong will never apply to you as your tax credit is based on what you have paid.