先搞清楚什么是non tax resident和tax resident 再做决定# t' }3 t; G& M6 U, P: C% }% w
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" S" M2 B1 ]4 s2 G+ zYou are a non-resident for tax purposes if you:! J+ n" A0 ?5 l2 e7 ^. j* P
3 _" v! b$ b/ C normally, customarily, or routinely live in another country and are not considered a resident of Canada; or" }7 |! c" k% G+ ?0 W
do not have significant residential ties in Canada; and& c- |5 Z. D1 o% H8 y2 w6 F0 C& ]
you live outside Canada throughout the tax year; or) _2 x+ u' n5 `
you stay in Canada for less than 183 days in the tax year.4 e1 ]) Y6 y# }; X$ |/ i8 Q# y9 s