先搞清楚什么是non tax resident和tax resident 再做决定) y- {, w+ ? J A. a
- w% p2 M" s+ Y! u4 d& _% U2 {: I- a ) X" Y- X; Q/ y! qYou are a non-resident for tax purposes if you: # H$ y6 D+ K. M8 b7 n1 C$ P" ` \- H( B( B) W2 h$ I9 ~ normally, customarily, or routinely live in another country and are not considered a resident of Canada; or & l. z4 s n+ a& udo not have significant residential ties in Canada; and 1 e" g( j( V9 vyou live outside Canada throughout the tax year; or / v5 Z. q6 p/ s7 u$ V; @/ F z' }you stay in Canada for less than 183 days in the tax year. & s- B9 k/ u3 M, p$ r e# |( L. [# Q3 c1 K1 s) R( A
$ x, W) A) o4 y http://www.cra-arc.gc.ca/tx/nnrsdnts/ndvdls/nnrs-eng.html