your reply is not to the point ...
someone has car registration, and bank account records in canada, but s/he may have no income.
revenue canada cannot count the value of cars as incomes, can they ?
you were talking about importing a car ...
tax resident is a totally different issue, also there are factual or deemed tax resident issues.
we'd better not talk about the things we don't really know. no misleading, no confusion to readers on this forum.