先搞清楚什么是non tax resident和tax resident 再做决定 6 N& v* q- V1 n6 A 8 Y$ k/ E2 |! s! A7 Q) [& _: ~1 ?6 u( l$ w4 W- L( W5 C- a8 E
You are a non-resident for tax purposes if you: 0 f; ~4 V0 {4 {! b9 T Q) m0 A* v. W0 {2 n& D5 M, ~ normally, customarily, or routinely live in another country and are not considered a resident of Canada; or Q& `: R) A9 r# I) q2 ]3 s! Udo not have significant residential ties in Canada; and ; x7 {" k0 I5 N/ Ayou live outside Canada throughout the tax year; or ! z2 O( D- w. _! g9 iyou stay in Canada for less than 183 days in the tax year. . K! ]' M( [4 f; N1 y% b . a( I) J+ D. z - O; k W0 R) d4 Khttp://www.cra-arc.gc.ca/tx/nnrsdnts/ndvdls/nnrs-eng.html