Residency - Individuals
Under Canada's tax system, your liability for income tax in Canada is based on your status as a resident or non-resident of Canada. Residency must be established before your tax liability to Canada can be determined.
A determination of residency can only be made after all the factors have been considered. Your circumstances have to be reviewed in their entirety to get an accurate picture of your residency.
The residential ties you have or establish in Canada are a major factor in determining residency. Residential ties to Canada include;
a home in Canada
a spouse or common-law partner and dependants who stay in Canada, while you are living abroad
personal property in Canada, such as a car or furniture
social ties in Canada
economic ties in Canada
Other ties that may be relevant include:
a Canadian driver's licence
health insurance with a Canadian province or territory
以上摘自
http://www.cra-arc.gc.ca/tax/nonresi...sidency-e.html
可见想成为NON-RESIDENT很难,而保持RESIDENT倒很容易.并不一定要一年住满183天,只要有residential ties 即可.所以只要父母和孩子一起回国,就满足CCTB的四项要求,牛奶金应该可以拿.不知从法律的角度这样理解对么?保险起见LZ最好还是去联邦楼问一下.