Actually it's a bit more complicated than that. You can maintain a bank account but not, for example, a residence. That means selling your house if you own one. As for trust me, this is not an option... while there may be no way for them to get at you for nonpayment while you are in Switzerland, most other countries will gladly put you on a plane and ship you home to the waiting arms of Revenue Canada (or whatever those Shawinigan assholes are called these days).