先搞清楚什么是non tax resident和tax resident 再做决定 / p/ Z% Q( t: x$ Y S) f/ s9 S * f% E) A8 V5 i5 H- A3 {5 z + ]* C; [5 E/ Z1 F6 y. `You are a non-resident for tax purposes if you: 6 O( s h' X: ~2 r& ]$ D- S, J ! G6 s( @. H8 m( a" W8 mnormally, customarily, or routinely live in another country and are not considered a resident of Canada; or # H e9 Q9 \0 I) edo not have significant residential ties in Canada; and 9 y" [" o6 N9 W1 ?; u1 Iyou live outside Canada throughout the tax year; or5 h/ N+ G- z* j+ e+ ~1 d
you stay in Canada for less than 183 days in the tax year.) K4 e; K7 J9 O+ w
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/ w, E+ W) m! s N' l http://www.cra-arc.gc.ca/tx/nnrsdnts/ndvdls/nnrs-eng.html