RobJen

I am retired and currently hold a PR card but currently only stay for short breaks with family until such time as can move permanently. Should I register for tax purposes, I am not seeking employment?

christmasoompa

It sounds like you'll be tax resident in the UK rather than Canada, if you spend more time in the UK, don't work in Canada, and don't have a Canadian address yet. Once you do move, that's when you'll be tax resident in Canada. More info and some light reading here - https://www.canada.ca/en/revenue-age...cy-status.html

Just be mindful of your residency obligations to maintain your PR status if you're spending lots of time outside Canada.

HTH.