Not if you have an internet business of some kind, or work remotely for a foreign company. But if you do that, you're a schmuck to live in a country with a high tax rate. You can double your income, which means your savings rate probably goes up 600% or more, just by moving to a country that does not tax foreign income. How much faster can you pay off your mortgage under those conditions? How much faster can you retire?

It's not quite as magical as it seems though. If you retire in your 40s because of doing that, you'll need a lot more savings than you would at 65.

Directors of Canadian companies who are living abroad is probably one example.

Also, people who, say, commute from CA to the US on a daily basis will generally be exempt from Canadian taxes because the work is performed in the US (just an example, I have no idea whether you can commute from CA -> US on a daily basis)