先搞清楚什么是non tax resident和tax resident 再做决定" e1 |& u4 Q, K( \6 Z+ g1 N& c% r
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You are a non-resident for tax purposes if you: ) x; @% q) T1 s+ d. `9 ?/ k5 O2 y' _ normally, customarily, or routinely live in another country and are not considered a resident of Canada; or 1 ?+ s4 \: t, [: Qdo not have significant residential ties in Canada; and3 x# T5 U/ [9 o7 d
you live outside Canada throughout the tax year; or0 z7 E# \3 h `. L' i6 ^& H* T0 c
you stay in Canada for less than 183 days in the tax year.6 T4 h. A: r* ~5 {
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# T% _( N* n9 {5 H7 z http://www.cra-arc.gc.ca/tx/nnrsdnts/ndvdls/nnrs-eng.html