先搞清楚什么是non tax resident和tax resident 再做决定 5 |! v9 U& E7 y+ Q( ^/ R) C. v: P 2 G# P! b* m/ t: S. N; x P$ A) q4 _' H1 A+ I/ D+ U
You are a non-resident for tax purposes if you:( C; E7 v/ c) g' c1 _2 l
0 ]& O, L- u) c2 Z- M5 K7 j' Anormally, customarily, or routinely live in another country and are not considered a resident of Canada; or 4 @$ j6 s, T3 m2 c- `do not have significant residential ties in Canada; and5 Y- Z9 v a3 J H( c2 F; Q2 ?$ v
you live outside Canada throughout the tax year; or ' M/ r* C" ?% @* J* M' dyou stay in Canada for less than 183 days in the tax year.6 R: P% h# E' y$ Z6 ]! f h
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L& G/ h* \2 @1 A http://www.cra-arc.gc.ca/tx/nnrsdnts/ndvdls/nnrs-eng.html