Hypothetical: I am a Canadian citizen (i.e. taxed based on residency, not citizenship) I give up my rented apartment in Canada (and file the required exit-tax paperwork), and spend 2021 traveling the world, spending 1 week in 52 different countries, entering each as a tourist. I trade while I am traveling. Where am I a tax resident for 2021? - I presume there's a general principle that one cannot be a tax resident of no jurisdiction(?) - Is there some kind of default presumption of tax residency in one's country of citizenship when one doesn't meet the tax residency test of any other country? - Could I simply choose the most tax-advantageous of the 52 countries I travel to as my tax 'home' for 2021? If not, does changing the time spent in each from 52 x 1 week to 26 x 2 weeks, or 12 x 1 month change this analysis?