税务跟有没有加拿大身份是无关的，主要看他有没有Significant Residential Tie

https://www.canada.ca/en/revenue-agency/services/tax/international-non-residents/film-media-tax-credits/residency-status-determination.html

这里面解释的很清楚，是否报税跟身份没关系。主要是以下三点：

The Canada Revenue Agency (CRA) administers film and media tax credits for the federal government and the provinces of British Columbia, Ontario and Manitoba. These tax credits are generally based on qualifying labour expenditures paid by corporations to their employees and other qualifying individuals who are residents of Canada.

Salaries and remuneration paid to residents of Canada, for the purposes of film and media tax credits, include factual residents and deemed residents.

Non-residents, and deemed non-residents (individuals who are considered residents of another country under the terms of a tax treaty between Canada and that country), generally do not qualify.

1。

Factual residents

如果跟加拿大有significant residential ties, 那么就需要报税. Significant Residential Ties 主要看3点：1。有没有房产 2。丈夫/妻子是否住在加拿大 3。有没有子女在加拿大。 如果答案是YES, 那么恭喜你，你可以报税了

Individuals who have established significant residential ties to Canada. They are subject to Canadian and provincial or territorial income tax on worldwide income during the part of the year that they were a factual resident. Learn more about factual residents.

Salaries and remuneration paid to factual residents may qualify for the federal and provincial film and media tax credits

2。

Deemed residents

如果在加拿大住少于183天，那么在加拿大赚的钱，需要报税

Individuals who have not established significant residential ties to Canada but were in Canada for 183 days or more in a calendar year. They are subject to Canadian income tax on worldwide income throughout the year and are subject to a federal surtax instead of provincial or territorial tax. Learn more about deemed residents.

Salaries and remuneration paid to deemed residents of Canada may qualify for the federal film and media tax credits only. They do not qualify for the provincial film and media tax credits.

3。

Non-residents

如果在加拿大住了超过183天，需要全球收入报税

Individuals who have not established significant residential ties to Canada and were in Canada for less than 183 days in a calendar year. They are subject to Canadian tax on income from Canadian sources, unless exempted by a treaty provision. They are also subject to provincial or territorial tax if they earned income from a business with a permanent establishment in Canada. Learn more about non-residents.

Salaries and remuneration paid to non-residents do not qualify for any federal or provincial film and media tax credits.

4.

Deemed non-residents

Individuals who would otherwise be considered as factual or deemed residents but are considered to be a resident of another country under an income tax treaty between Canada and that country. They are subject to Canadian tax on their income from Canadian sources, unless exempted by a treaty provision. They are also subject to provincial or territorial tax if they have earned income from a business with a permanent establishment in Canada. Learn more about non-residents. (Note that tax obligations for deemed non-residents are the same as for non-residents).

Salaries and remuneration paid to deemed non-residents do not qualify for any federal or provincial film and media tax credits.

Significant residential ties

1.11 The residential ties of an individual that will almost always be significant residential ties for the purpose of determining residence status are the individual's:

• dwelling place (or places);
• spouse or common-law partner; and
• dependants.

1.12 Where an individual who leaves Canada keeps a dwelling place in Canada (whether owned or leased), available for his or her occupation, that dwelling place will be considered to be a significant residential tie with Canada during the individual's stay abroad. However, if an individual leases a dwelling place located in Canada to a third party on arm's-length terms and conditions, the CRA will take into account all of the circumstances of the situation (including the relationship between the individual and the third party, the real estate market at the time of the individual's departure from Canada, and the purpose of the stay abroad), and may consider the dwelling place not to be a significant residential tie with Canada except when taken together with other residential ties (see ¶1.26 for an example of this situation and see ¶1.15 for a discussion of the significance of secondary residential ties).

1.13 If an individual who is married or cohabiting with a common-law partner leaves Canada, but his or her spouse or common-law partner remains in Canada, then that spouse or common-law partner will usually be a significant residential tie with Canada during the individual's absence from Canada. Similarly, if an individual with dependants leaves Canada, but his or her dependants remain behind, then those dependants will usually be considered to be a significant residential tie with Canada while the individual is abroad. Where an individual was living separate and apart from his or her spouse or common-law partner prior to leaving Canada, by reason of a breakdown of their marriage or common-lawpartnership, that spouse or common-law partner will not be considered to be a significant tie with Canada.