I will just add a screenshots to Mikes' great answer. Screenshot 5292-0 shows a return for an emigrant with zero income entered on 5293. Based on the 90% rule, ProFile is not prorating. Screenshot 5293- has an amount entered on line 5293. ProFile then follows the Canada Revenue agency (CRA) rules and prorates the non -refundable credits.
This procedure follows the CRA guidelines for software providers and therefore CRA T1 return requirements.
More about lines 5292 and 5293, can be found in the CRA efiler manual chapter 1:
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