先搞清楚什么是non tax resident和tax resident 再做决定 $ C; l. n- L& [7 `( T3 D- z- E. C0 D 1 {5 S }8 b4 n , w1 {" U2 p" bYou are a non-resident for tax purposes if you:" U* `9 n0 v6 m1 f
. `- { Q8 @* S( @) R8 u B8 h normally, customarily, or routinely live in another country and are not considered a resident of Canada; or " H8 Y& ]# T) _* l) L& y' vdo not have significant residential ties in Canada; and$ n6 h5 c- j9 q5 c2 }
you live outside Canada throughout the tax year; or# D7 z: a% O9 V
you stay in Canada for less than 183 days in the tax year. 9 r3 Q! G' I& t2 d1 e; ^ ; v l! M* B) ?) ?5 b: x/ D0 R 3 G9 E# M7 O7 Y1 m7 ]/ Fhttp://www.cra-arc.gc.ca/tx/nnrsdnts/ndvdls/nnrs-eng.html