For example, say I become a non-resident of Canada and move to a western European country to take up residency for the next year or two, severing my ties with Canada. Then I decide to move to a third country and become a resident for tax purpose. If I did that would the reporting go back to my home country or would the matter be between my second country and my third? Is any information passed onto my home country? Also say I had a pension from Canada that I can take advantage of a double tax treaty with my second country, but the third one does not, does the second country report back to Canada that I have left to a third?