I emigrated from Canada in July and thus became a non-resident at this point. Because of this I have to specify my foreign and Canadian income during the non-resident period. My last couple of paycheques were dated after my emigration date, since I worked right up until leaving the country. Am I correct in adding the sum of these paycheques under "Income from Canadian sources (excluding Part XIII income) for the part of the year that you were not a Canadian resident)? It is my understanding that salary should be accounted for on the date which the paystub was issued, which then in this case would imply after emigration.

This becomes important when deciding if I am allowed to claim full federal non-refundable tax credits, and not pro-rate them on the number of days I was there (had pretty much no working income in the country I moved back to for the rest of the year).