My friend landed in Canada as an immigrant in August 2002, and returned to China in the same month. He never came back to Canada till now because of his business in China. So, it is not possible for him to stay in Canada for three years in the first five years, which is required for the Canadian Citizenship.

My friend heard that it may be possible to count some of his time staying in China on the excuse that he cannot leave China becasue of his business in China. But he need to pay taxes to Canada. Does anyone know exactly how to do this, and what is the procedure ?

Thank you for your help.