先搞清楚什么是non tax resident和tax resident 再做决定 % `% V/ R0 w/ E, \- C0 E 7 v q$ c. _" y3 W$ q% N# L! M5 v8 v7 t7 }8 [( H
You are a non-resident for tax purposes if you:6 }! K. _/ F o/ D4 F
3 \9 s3 r$ W: j# f/ z* m5 _/ Ynormally, customarily, or routinely live in another country and are not considered a resident of Canada; or% k: `' J9 H5 V2 V
do not have significant residential ties in Canada; and0 U' T& O2 C* b' n! T# R4 @9 G+ e
you live outside Canada throughout the tax year; or 0 u; c0 b8 w5 X# h/ A+ I4 Ayou stay in Canada for less than 183 days in the tax year. & p$ x" I# F8 T" o0 z7 W g" y$ v& v& v1 {' {2 p5 w
" ^: m9 ` a, \6 ~ http://www.cra-arc.gc.ca/tx/nnrsdnts/ndvdls/nnrs-eng.html