https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/rc4018/chapter-1.ht...

This isn't accurate for years starting 2024. 

An immigrant or emigrant must meet the 90% rule for the period of non-residency in order to be allowed the non-refundable tax credits in full. A taxpayer will meet the 90% rule if the Canadian-source income reported for the part of the year while not a resident of Canada is 90% or more of the net world income for that part of the year. The 90% rule is calculated as follows:

(Canadian-source non-resident income x 100%) ÷ (Net world non-resident income)

If a taxpayer does not meet the 90% rule, the above non-refundable tax credits must be prorated based on the immigration or emigration date.

For 2024 and subsequent tax years, if a part year resident has no world income during the non-resident period, they will not be considered to have met the 90% rule.