先搞清楚什么是non tax resident和tax resident 再做决定/ X" Q; X+ z t6 x- k0 ~. R9 n8 F
% v5 `: |/ i3 s. t3 J" d- v" s# d' s( R8 u0 y# m
You are a non-resident for tax purposes if you:$ _1 f" S& ?6 Z$ B# B
# r' ?0 x+ \# g& @1 C6 knormally, customarily, or routinely live in another country and are not considered a resident of Canada; or; O" H! V c- \6 _$ }3 T- H% a0 P* m
do not have significant residential ties in Canada; and . n- \" _* h1 U7 }( jyou live outside Canada throughout the tax year; or) s ^/ ]5 |2 y3 R$ P0 W
you stay in Canada for less than 183 days in the tax year. / d: d* |7 a+ ?: L# n- q) x, j) g3 P" j) M3 Q) m0 t/ n
3 E' h' W+ z% i$ S: q: I, I http://www.cra-arc.gc.ca/tx/nnrsdnts/ndvdls/nnrs-eng.html