先搞清楚什么是non tax resident和tax resident 再做决定 " K" Z, o# c3 A% `8 O' o8 ^9 Q9 @7 K ) v& c3 c8 j' m @( V, B4 Z0 y6 V) { _6 U6 D
You are a non-resident for tax purposes if you:7 H: v6 b& T: O: c) C% |+ {
( V# }' |( h! C5 j6 r normally, customarily, or routinely live in another country and are not considered a resident of Canada; or5 t( P) @. F" ]. v
do not have significant residential ties in Canada; and2 e! L) G7 G N3 i
you live outside Canada throughout the tax year; or 0 p* t) U1 u. c8 p7 eyou stay in Canada for less than 183 days in the tax year. 3 s# c; p! S; h ' A x& s7 f" A& Q, \) m) ^* ^1 D% e+ C2 c. W http://www.cra-arc.gc.ca/tx/nnrsdnts/ndvdls/nnrs-eng.html