Tax filing obligations in Canada for non-residents: Time is of the essence March 06 2012 X LinkedIn Email Show more sharing options Copy Link URLCopied! Print X LinkedIn Email Non-residents should not underestimate their exposure to Canadian tax filing obligations, warn Jean Marc Gagnon and Emmanuel Sala of Blake, Cassels & Graydon. Unlock this content. The content you are trying to view is exclusive to our subscribers. To unlock this content: Take a Free Trial or Login