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http://www.cra-arc.gc.ca/tx/nnrsdnts/ndvdls/nnrs-eng.html
Non-residents of Canada
You are a non-resident for tax purposes if you:
•normally, customarily, or routinely live in another country and are not considered a resident of Canada; or
•do not have significant residential ties in Canada; and
◦you live outside Canada throughout the tax year; or
◦you stay in Canada for less than 183 days in the tax year.
Note
If you lived outside Canada during the tax year and you are a government employee, a member of the Canadian Forces or their overseas school staff, or working under a Canadian International Development Agency (CIDA) program, see Government employees outside Canada for the rules that apply to you. These rules can also apply to your dependent children and other family members.