Jennifer标出的这句话其实回答的是这个问题：
如果一个人是加拿大居民的话（这是前提），那么他/她应该算哪个省的居民，向哪个省缴税？
即使一个人与加拿大的某个省有显著的居住联系，但是他/她同时还与中国的北京有更显著的居住联系，那么他/她是中国居民，而不是加拿大居民。
比如一个人，在加拿大的安省有家，有老婆，有孩子，但是他在北京也有家，还有生意，还有很多日常密切往来的社会关系和经济联系，是崇文区政协委员、佛商协会理事、高尔夫俱乐部会员．．．．．．并且他一年有10个月住在北京，在安省最多只住2、3个月，也不够资格享受安省政府医疗保险；他持中国护照，中国身份证，拥有北京市户口，名下房产、银行帐户、股票账户、公司等均以中国境内居民身份登记，并以中国境内居民身份向崇文区地税局纳税，那么，这个人多半属于中国居民，而不是加拿大居民。
这个判断规则就是tie-breaker rules的主要部分。
实际上，在与加拿大有税务协定的国家（比如中国）之间判断一个人是哪国居民，不能只看其与加拿大的居住联系，而是要把他/她与加拿大和中国的居住联系来做比较。
Jennifer引用的IT-221R3里面有这么一段可以参考，但是要了解更多，还是要问税务律师：
The "Tie-Breaker Rules" in Tax Treaties
¶ 25. An individual who is a resident of Canada for purposes of the Act is a resident of Canada for purposes of paragraph 1 of the Residence Article of any modern tax treaty between Canada and another country; such an individual may also be a resident of the other country for purposes of the same paragraph in the same treaty. In this situation, the Residence Article in the tax treaty will provide "tie breaker rules" to determine in which country the individual will be resident for purposes of the other provisions of the treaty. If, at any time, such "tie breaker rules" apply and it is determined that an individual is a resident of another country for purposes of a tax treaty between Canada and that country, then subsection 250(5) of the Act will deem the individual to be a non-resident of Canada for purposes of the Act (see ¶ 24).
"Permanent Home" and "Center of Vital Interests" Tests
¶ 26. "Tie-breaker rules" are found in paragraph 2 of Article IV of most modern income tax treaties. Usually, these rules rely first on a "permanent home" test to resolve the residence issue. Generally, the "permanent home" test provides that an individual is resident for purposes of the treaty in the country in which the individual has a permanent home available to him or her. A "permanent home" (as that term is used in income tax treaties) may be any kind of dwelling place that the individual retains for his or her permanent (as opposed to occasional) use, whether that dwelling place is rented or purchased or otherwise occupied on a permanent basis. Therefore, an individual may have two permanent homes while living outside Canada (for example, a dwelling place rented by the individual abroad and a property owned by the individual in Canada that continues to be available for his or her use, such as a home that is not leased to a third party on arm's length terms and conditions as described in ¶ 6) and the "permanent home" test will not result in a residency determination. Where this is the case, the "tie-breaker rules" of most treaties then refer to the "center of vital interests" test.
The "center of vital interests" test requires a close examination of the individual's personal and economic ties with each country in question, in order to determine with which country those ties are closer. The personal and economic ties to be examined are similar to those used in determining factual residence for purposes of Canadian income tax (see especially ¶s 4 to 9). There are other tests that will apply if the "center of vital interests" test is inconclusive.
你看要判断一个人属于哪个多家的居民首先要看他/她的“永久的家”在那个国家。那么，你在加拿大买了房子安了家，算不算是在加拿大有了个永久的家呢？
如果你问律师，答案多半是：不一定。
为什么呢？
如果你像很多移民那样，计划几年以后等孩子都上大学离了家，就把房子卖掉回流，那么你在加拿大的这个家就不算永久的家，而你留在中国的那个家才是真正的永久的家。
另外，“在加拿大有老婆孩子就一定是加拿大居民”这个说法还有一个前提上的问题：在加拿大有老婆孩子这个前提可能就不成立，前提不成立，结论当然就更不用说了。
如果一对夫妻，平时丈夫住在中国的家里，妻子住在加拿大的家里，每年只是互相走动探望一下，虽然主观上并没有婚姻变动的意愿，但是在法律上，这是一种事实上的分居状态，那么丈夫说我在加拿大有老婆孩子其实是不准确的，准确的说法是：
你在加拿大有分居配偶和与分居配偶同住但受你抚养的孩子。
那么，在加拿大有分居配偶，有与分居配偶同住但受你抚养的孩子，有一个被你当作旅馆住的家，并且在计划中这个“旅馆”几年以后也不存在了，在这种情况，你自己说你算加拿大居民吗？
NR74表上关于配偶的那个选择项原文也是这样的：
Your spouse (or common-law partner) will live with you in Canada.
“你的配偶（同居伴侣）将
与你一起住在加拿大。”
即使你的老婆住在加拿大，但是如果不是与你一起住，这个选择项你是应该勾Yes还是No？
最后再跟Jennifer抬个小杠，只因为她脾气好：
determiantion翻译成“定义”不妥，似应译为“确定”或“判断”。
还是要强调，加拿大收入税法里对“居民”没有定义（definition），所以税务局也不可能有这个定义。
能在家里做那么多的中国食物接待老外们，看来你已经很好地融入了当地人的生活，真让人敬佩与羡慕！
BFF=Best Friend Forever.
