誤導。他們是美國稅務居民,在加拿大即使有房子有財產還經常去住,都將不是加拿大稅務居民

相關政府規定是:
http://www.cra-arc.gc.ca/tx/nnrsdnts/cmmn/rsdncy-eng.html
Step 2: Determine your residency status and its tax implications
Your residency status if you left Canada
If you established ties in a country that Canada has a tax treaty with and you are considered a resident of that country, but you are otherwise a factual resident of Canada, meaning you maintain significant residential ties with Canada, you may be considered a deemed non-resident of Canada. The same rules apply to deemed non-residents as non-residents of Canada.

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