先搞清楚什么是non tax resident和tax resident 再做决定 $ B9 V5 X' N/ r+ B8 e, o5 T2 Y. [, F; M) _) i9 \& v O3 B. F
! v4 O. K* \; R& w/ e/ a$ CYou are a non-resident for tax purposes if you: * A1 t7 e/ z4 q* V! b! F 7 @& u0 J5 |8 i* Z! R% q$ }* K+ o: ynormally, customarily, or routinely live in another country and are not considered a resident of Canada; or ; C% d, N( P8 V6 t) a/ z) O4 q$ Jdo not have significant residential ties in Canada; and( ~! ?; t. `( H5 G" |2 F
you live outside Canada throughout the tax year; or6 Y% _8 _) I8 K. e l* n; \
you stay in Canada for less than 183 days in the tax year.5 E. Z: }$ e% g) T+ t' v9 `