That sounds like "child support" should be taxed then. If expats can send "millions of dollars" to family in Canada and they don't pay a single cent as tax, then it's a tax system problem. And hey, on the other hand, if that family spends those millions in Canada, then it's a net benefit :P I'm sure even if the "income" is not taxed, all the money they spend actually is, so their amount of taxes paid to Canada might be significant.