先搞清楚什么是non tax resident和tax resident 再做决定 5 E* z6 P/ d Q) ~; Y) h: X# G1 r, n( U: M2 T- i y
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You are a non-resident for tax purposes if you: 4 b0 z) k" F/ D1 q* H# A$ E# {# B. y; J# T1 L normally, customarily, or routinely live in another country and are not considered a resident of Canada; or 3 H# D3 N! y6 _: d0 Cdo not have significant residential ties in Canada; and " z4 l; b! ]+ Jyou live outside Canada throughout the tax year; or 4 z7 l8 s2 z R4 qyou stay in Canada for less than 183 days in the tax year. : e$ N1 Z/ N( U; c& r4 C- }' D! E9 N' [
T8 t6 [6 E. m" g1 Y5 i" q http://www.cra-arc.gc.ca/tx/nnrsdnts/ndvdls/nnrs-eng.html