Hello. My mom left Canada on the third week of January 2012, and received her last payment on that month, after that she left Canada and has not been a resident ever since, she is living in another country now. Does she need to file any tax paperwork? she needs to contact CRA and let them know she is no longer a resident? She is now receiving income from retirement on her country, does she need to declare that income in Canada even though she is no longer a resident? Any forms she needs to fill? Thanks a lot for your time and guidance!!!