如果您自己不确定在加拿大是不是税务居民，可以跟我联系。加拿大的退税不是根据是不是加拿大国籍和移民来确定的。就算您拿的是学生签证或者其他工作签证，只要您满足加拿大税务居民的条件，就有纳税或是退税的权利和义务。加拿大税法对非税务居民的规定也很复杂，建议您咨询有经验的会计。正如上面所说的，需要向税务局提供详细的说明，您跟加拿大的关系。上面说2010年退2009年的退税，被追回GST等一些Tax benefits等，这些完全是可以避免的，所以需要税务咨询。
对于人不住在加拿大，但是在加拿大有房产，有出租的这种情况，还是可以申请加拿大非税务居民，但是加拿大的房产出租收入需要申报Non-resident S216 Election.
关于加拿大的非加拿大税务居民的定义，可以参考以下英文的说明
Non-residents
You are a non-resident for tax purposes if you:
•normally, customarily, or routinely live in another country and are not considered a resident of Canada; or
•do not 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;
•Canadian bank accounts or credit cards;
•health insurance with a Canadian province or territory.
