Canadian return necessary if only income from the US?

[Potassium]

For all of 2012 I was living and working in the US and had no income in Canada (apart from some bank interest) nor spent any time in Canada.

As Canada as a tax treaty with the US is a return still necessary?

If so, then if I never return to Canada but also don't declare non-residency but I have to keep on filing every year?

[JGCA]

You should have filed a departure return when you left Canada, since you now live and work in the US. You do not have to file CND tax return if you are a non resident of Canada of course you need to inform the bank of your move along with other various brokers etc and give them your US address. Its best you file a departure return for teh year you left Canada .

[nelsona]

As JG says, if you don't prepare a departure retunr, you must report WORLD income to canada, as well as US.

File your departure return.