https://taxpage.com/articles-and-tips/tax-residence-in-canada/
節錄少少例仔 係太空人 但唔洗交稅
未詳細睇court case
In Song v The Queen (2009 FCA 278), the court held that a Japanese taxpayer failed to be a Canadian resident even though her husband lived in Canada. Although the taxpayer hoped to eventually live in Canada with her husband, her settled, daily routine revolved around her job in Japan.
In Mahmood v The Queen (supra), a Guyanese taxpayer owned a condo in Canada, used Canadian banks to facilitate business transactions, and had a son who lived in Canada. The taxpayer regularly stayed at his Canadian condo and attended a mosque in Canada. Yet the court decided that the taxpayer was not a resident in Canada because his day-to-day activities concerned the business that he ran in Guyana.