先搞清楚什么是non tax resident和tax resident 再做决定9 t* c4 Y9 T. W
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You are a non-resident for tax purposes if you:) l) h; C1 O' x
( x$ c6 r- H c+ K3 xnormally, customarily, or routinely live in another country and are not considered a resident of Canada; or+ [; T& w) y, Z
do not have significant residential ties in Canada; and% a8 j$ X. T! J0 g
you live outside Canada throughout the tax year; or 1 G5 Y0 N3 e# N ~! p5 Q {) hyou stay in Canada for less than 183 days in the tax year. * f0 e$ \$ `8 P8 d" w, u( [2 h7 U$ t7 n8 o0 s
' {8 _4 `9 P( L$ N9 H http://www.cra-arc.gc.ca/tx/nnrsdnts/ndvdls/nnrs-eng.html