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你说的也有误区：183天不是全部的定义，还要看有没有Significant ties和中加两国的Tax Treaty对税务居民的定义。
2841999
(四友)
全部的定义在这个链接里。
https://www.canada.ca/en/revenue-agency/services/tax/international-non-residents/information-been-moved/determining-your-residency-status.html
(#11289457@0)
Last Updated: 2018-1-13
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