先搞清楚什么是non tax resident和tax resident 再做决定/ f. i' i6 q) U2 [
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You are a non-resident for tax purposes if you:. F1 |, Y4 B( @2 [# I' l
4 [' H$ j7 _* L" X. n% V* f6 z normally, customarily, or routinely live in another country and are not considered a resident of Canada; or $ A+ `$ c$ P& @$ z! ido not have significant residential ties in Canada; and2 \- ?# y4 H# e( O
you live outside Canada throughout the tax year; or ; ?% z8 i( @* S8 t) i! ?you stay in Canada for less than 183 days in the tax year.7 E. ~* H! R( b& f* m+ d
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7 w0 }2 U' f* x( W) s& h http://www.cra-arc.gc.ca/tx/nnrsdnts/ndvdls/nnrs-eng.html