先搞清楚什么是non tax resident和tax resident 再做决定: e T) H$ @: K/ D8 F# B
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You are a non-resident for tax purposes if you:; e+ h+ G# y& T( z" Z
" c$ A/ b4 Y1 Gnormally, customarily, or routinely live in another country and are not considered a resident of Canada; or5 c J$ P( b8 z( c" @5 r
do not have significant residential ties in Canada; and9 a w4 O A3 {2 B5 }5 w5 l) k
you live outside Canada throughout the tax year; or & _. | B- C y$ l5 d9 Yyou stay in Canada for less than 183 days in the tax year. " l5 U4 i" q6 b G c * w( u( l- p+ z4 d$ X. \: t8 X4 d! W4 h8 \( V http://www.cra-arc.gc.ca/tx/nnrsdnts/ndvdls/nnrs-eng.html