先搞清楚什么是non tax resident和tax resident 再做决定 0 C- t& r1 N# i& G8 ~ " s- x3 m4 k1 r3 e8 V& G $ Q: D8 j( f/ `" x" @. wYou are a non-resident for tax purposes if you:& ~+ w$ k7 @( r( Z' W
# v# U% P4 j2 V9 P) J& S- V normally, customarily, or routinely live in another country and are not considered a resident of Canada; or 4 J" l! M( D. L: _7 {. T/ fdo not have significant residential ties in Canada; and 8 z. q2 i: X* @4 W* k- F1 Kyou live outside Canada throughout the tax year; or# q- t6 ]8 ~' X; V6 N& `) N- R
you stay in Canada for less than 183 days in the tax year. $ j' E- E0 q- t # v* D; Y7 _& b/ j/ x& { 3 s3 V8 _# O0 p8 M! d* i5 Y4 yhttp://www.cra-arc.gc.ca/tx/nnrsdnts/ndvdls/nnrs-eng.html