謝謝yeeha兄弟。我是稅務居民嗎？理由見內：

You're a non-resident for tax purposes if you:
* normally, customarily, or routinely live in another country and aren't considered a resident of Canada; or
* don't have 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.

Residential ties include:
* a home in Canada;
* a spouse or common-law partner (see the definition in the General Income Tax and Benefit Guide) and dependants in Canada;
* personal property in Canada, such as a car or furniture;
* social ties in Canada.

Other ties that may be relevant include:
* a Canadian driver's licence;
* a Canadian bank account or credit cards;
* health insurance with a Canadian province or territory.

我個人來說，唯一的麻煩是有個銀行帳號和有個醫療卡。但這兩個因素不是主要因素。是may be的。那我還是稅務居民嗎？
謝謝！