I am a Canadian citizen who worked for less than 183 days in Taiwan last year. (I think I worked 163 days). While I was working there I had an ARC and was taxed at 20%. I left Taiwan without filling, and now I’m back in Canada where I have continued to do some small contracting work for the Taiwanese company that I worked for (for which I’m still being taxed at 20%). My questions is, do I have to file even though I didn’t technically stay in the country for 183 days? If so, how do I do it from abroad? I heard a rumour that if I didn’t file I would have a hard time getting back in to work. Although I don’t have plans on going back to Taiwan anytime soon, I want to make sure I have the choice to go back if I want to. Can anyone advise me on this situation?