先搞清楚什么是non tax resident和tax resident 再做决定# o1 _( g2 ]# \5 L ^1 V- H
' }* w" U0 `+ E0 d0 U2 u. L1 J& V' ~
You are a non-resident for tax purposes if you: 3 S/ k' Y/ _' W- p% ~6 I1 V. j n) Z- B! F; C H$ g4 B* p. p normally, customarily, or routinely live in another country and are not considered a resident of Canada; or" S1 _; F+ }1 Q& A6 @5 `/ @4 I7 S" e3 t
do not have significant residential ties in Canada; and ! b& ^! m4 D: F! [" C: dyou live outside Canada throughout the tax year; or& l2 y* {% E# m6 E& `
you stay in Canada for less than 183 days in the tax year.7 u' r Y+ M, s- K g