我2005年去美国工作，老婆留在加拿大读书，小孩也在。我2005年2006年在美加两国都是按resident报的。因为在加拿大有以前的学费抵扣，所以也不用交太多税。但2007年不行了。
对加拿大税务来说，我应该是factual resident， 但我咨询过一个人，根据CRA的规矩：
Note in the definition of factual resident:
If you also establish residential ties in a country with which Canada has a tax treaty and
you're considered to be a resident of that country for the purposes of the tax treaty, you
may be considered a deemed non-resident of Canada for tax purposes.
那基本上每一个像我这样的情况TN worker都可以认为自己是 deemed non -resident了，因为美加之间有税务协定。现在我想问一下坛子里的大侠有没有对这个问题熟悉的？或者家眷在加拿大以居民报，自己在加拿大以非居民报的？
对加拿大税务来说，我应该是factual resident， 但我咨询过一个人，根据CRA的规矩：
Note in the definition of factual resident:
If you also establish residential ties in a country with which Canada has a tax treaty and
you're considered to be a resident of that country for the purposes of the tax treaty, you
may be considered a deemed non-resident of Canada for tax purposes.
那基本上每一个像我这样的情况TN worker都可以认为自己是 deemed non -resident了，因为美加之间有税务协定。现在我想问一下坛子里的大侠有没有对这个问题熟悉的？或者家眷在加拿大以居民报，自己在加拿大以非居民报的？