先搞清楚什么是non tax resident和tax resident 再做决定 - C" U0 T9 F' N; E 3 g/ G; \# K5 n6 ]6 `% a9 ?4 ~5 H) @ 5 p1 S$ K5 G xYou are a non-resident for tax purposes if you: , c7 Y7 d% W& L- D" E6 \ 1 g1 g4 u# t6 S) N3 c/ knormally, customarily, or routinely live in another country and are not considered a resident of Canada; or : E: R8 P2 O6 g3 ~8 q) g- U' _do not have significant residential ties in Canada; and % H3 Q# ~" ^5 U$ |8 T0 ?# i' L5 uyou live outside Canada throughout the tax year; or 1 A; L9 A2 V6 M8 _1 `! i) Kyou stay in Canada for less than 183 days in the tax year. 2 S, P5 B& ^3 f , q$ T5 V' h- e+ i! }" r2 H/ W) W l7 K& a# E http://www.cra-arc.gc.ca/tx/nnrsdnts/ndvdls/nnrs-eng.html