If you are a factual resident of Canada and a resident of another country with which Canada has a tax treaty, you may be considered a deemed non-resident of Canada for tax purposes.
You become a deemed non-resident of Canada when your ties with the other country become such that, under the tax treaty with which Canada has with the other country, you would be considered a resident of that other country.
As a deemed non-resident, the same rules apply to you as a non-resident of Canada.
楼上有些老大知道,但就是不愿多写半个字,真是的!