Hi, I did my landing in 2018 and stayed there for 21 days, opened a bank account with RBC. I returned back for a 21 days in June 2019 and stayed for a further 21 days and opened my second account with HSBC and got my learner's license. I opened a second account with HSBC as I bank with HSBC in the UAE. I'm currently working in the UAE and my salary gets transferred into HSBC UAE account.
So I'm wondering if I'm going to be taxed for the past 2-3 years?
Well, the CRA is the only authority concerned with determining if you are or were a tax resident for 2018, 2019 and 2020 and now that we have this cleared let me.give you my 2 cents on the matter.
Given your situation, you aren't a tax resident and you didn't have to file for.any return, however, I would advice that you file taxes for those years even if its a zero return just to be on track of tax filing.( just an advice, you aren't legally entitled to do that).
When I was in your situation in the UAE too I phoned up the CRA and the agent made it clear to me that if I don't have any of the significant ties and just a couple of secondary ties that doesnt make me a tax resident, this was even confirmed when I approached H&R block to file my non tax resident tax year of 2019.
To make peace with yourself on that matter, try calling one of the tax preparation companies as they are a alot more knowledgeable of the matter and are easier to reach to via phone than the CRA.
(Try H&R block or Turbotax)