先搞清楚什么是non tax resident和tax resident 再做决定 4 V! ~ I3 i5 f4 A7 A( x* U 1 v; e6 }) m( Q' G) c4 S" h7 J" a# X6 l" }0 t4 F2 U" p
You are a non-resident for tax purposes if you:* A, K. p- y7 A
# k2 y; C: C5 a+ rnormally, customarily, or routinely live in another country and are not considered a resident of Canada; or, t; |$ A2 r9 a- a: o6 Q% p
do not have significant residential ties in Canada; and 0 v z* M( ]" o: M1 |: hyou live outside Canada throughout the tax year; or 0 y8 a+ m1 `( X3 C; u" ^you stay in Canada for less than 183 days in the tax year. # E8 j9 r- B% r! X8 i% s: U; S. i' z- e* v. E3 o5 K
6 G( _4 K0 M4 A http://www.cra-arc.gc.ca/tx/nnrsdnts/ndvdls/nnrs-eng.html