先搞清楚什么是non tax resident和tax resident 再做决定 # h; n& S3 t; I ; d$ c) t4 w3 z" n : P- W& V0 B8 F2 `) \' n' oYou are a non-resident for tax purposes if you:' \1 @ q: e, `2 }4 Y0 h" S0 D
4 U) G) F8 O7 X* L7 F/ g1 d6 dnormally, customarily, or routinely live in another country and are not considered a resident of Canada; or ! L5 g$ o' V/ N3 ]: @9 m6 n: {) Tdo not have significant residential ties in Canada; and . c) \1 Q6 g2 vyou live outside Canada throughout the tax year; or" q, L6 S0 `" N' b# @, p! T
you stay in Canada for less than 183 days in the tax year. 6 {5 D# c' M& a$ g* t4 U3 o9 q/ r* W$ h% {
+ k0 N" w2 ]8 ]* b& i+ g http://www.cra-arc.gc.ca/tx/nnrsdnts/ndvdls/nnrs-eng.html