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关于加拿大非税务居民,这是详细的解释:

What are residential ties? Residential ties include things such as: * a home in Canada; * a spouse or common-law partner and dependants who stay in Canada while you are in the U.S.; * personal property, such as a car or furniture in Canada; and * social ties in Canada. Other relevant ties may include a Canadian driver's licence, Canadian bank accounts or credit cards, and hospitalization insurance with a province or territory of Canada.
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