Yes, many people decide to declare themselves non-resident and then the income they earn in a global economy becomes non-taxable. As a Canadian, if someone decides to do that and then moves to an offshore jurisdiction, they're not breaking any law and it's legitimate. But there's an additional complication whereby many wealthy individuals in Canada can set up a corporation, so then there's a blurring between corporation/individuals, and then there are individuals who set up, for example, a private bank in an offshore jurisdiction and use that to manage assets they have in those jurisdictions. So as a first cut, I agree with that dichotomy you have, but there is some blurring of it.
Thank you.