先搞清楚什么是non tax resident和tax resident 再做决定 0 X* c. i) A! b2 b 4 O2 o) x* m/ P: |9 w4 \( ~2 w" Z5 P5 L9 ?, O. p
You are a non-resident for tax purposes if you:9 ?* p$ d$ a& r$ ]( a" @* d- o
' M6 j: W- H) ?9 F normally, customarily, or routinely live in another country and are not considered a resident of Canada; or ; {1 H. o7 n$ h3 pdo not have significant residential ties in Canada; and: e+ b8 \9 v% z4 j
you live outside Canada throughout the tax year; or . L/ T8 D) ~% e: o$ c" `you stay in Canada for less than 183 days in the tax year. ( A! n& H. ~6 n$ y* H/ p4 h' L- ^; o* I
7 c* m. K8 ~- i: a http://www.cra-arc.gc.ca/tx/nnrsdnts/ndvdls/nnrs-eng.html