先搞清楚什么是non tax resident和tax resident 再做决定 / Q# x0 B- }; [% H y . G% C) t/ k; i6 D r4 Z ; v$ }# d% S0 A4 X" p3 l9 h* F, p$ ?You are a non-resident for tax purposes if you: 2 E* c8 W1 @ j% o1 k. b8 j: \9 R$ P# I- U$ c. X% h* E normally, customarily, or routinely live in another country and are not considered a resident of Canada; or 5 }- A( u, |( a. a. U% L- rdo not have significant residential ties in Canada; and/ }2 U: i( x$ v8 h4 V( \$ j
you live outside Canada throughout the tax year; or 5 _8 h0 g, d4 ~; syou stay in Canada for less than 183 days in the tax year. ) E3 M5 J* L f- N6 I 1 k) ?+ V' J! G }' ^8 P- N8 ^! l% ~+ l+ p+ z http://www.cra-arc.gc.ca/tx/nnrsdnts/ndvdls/nnrs-eng.html