personal property, such as a car or furniture; and
social ties in Canada.
Other residential ties that may be relevant include, but are not limited to, a Canadian driver's licence, Canadian bank accounts or credit cards, and health insurance with a Canadian province or territory.
Newcomers to Canada who have established residential ties with Canada may be:
If you were a resident of Canada in an earlier year, and you are now a non-resident, you will be considered a resident of Canada for income tax purposes when you move back to Canada and re-establish your residential ties.
关于税务居民（resident for tax purpose）在加拿大收入税法案（Income Tax Act）中并没有定义，但是，加拿大最高法院（Supreme Court of Canada）在著名的一个判例中给出了解释：
"a matter of the degree to which a person in mind and fact settles into or maintains or centralizes his ordinary mode of living with its accessories in social relations, interests and conveniences at or in the place in question."
谢谢Dennis的翻译。这段话浓缩了“税务居民”的精义，税务局在其出版物 （Income Tax Folio S5-F1-C1 ）决定个人的居住状态（Determining an Individual Residency Status）中，根据这个解释扩充出了几个重要的概念，包括重要的居住联系（Significant residential ties）和从属的居住联系（Secondary residential ties）。 这句话中的“ordinary mode of living”指的是一个人通常的生活起居，应该涉及到这个人的家、配偶和抚养人（对应于重要的居住联系）；这句话中的“accessories in social relations, interests and conveniences”指的是一个人的社会、经济包括财物、法律地位等多重关系 （对应于从属的居住联系）。
第一种人：实际上的加拿大居民（factual resident of Canada）
第三种人：认定的税务非居民（deemed non-resident of 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.