may150080

One of my friend landed Canada in Oct. 2002, and stayed until March, 2003, went back to China for 8 months, then came back to Canada in Nov. 2003 and stayed the whole year in Canada for 2004.  Since he didn't report tax for year 2003, now he wanted to file the two years 2003 and 2004 together, how to file the tax for 2003?  Since he only lived 4 months in Canada in 2003 and had income for the time period, and for the other 8 months in China, he also had income in China, can he file tax return as a part-time resident of Canada, and only report the 4 months income from Canada?  Your reply is highly appreciated!