误导。他们是美国税务居民，在加拿大即使有房子有财产还经常去住，都将不是加拿大税务居民

相关政府规定是：
http://www.cra-arc.gc.ca/tx/nnrsdnts/cmmn/rsdncy-eng.html
Step 2: Determine your residency status and its tax implications
Your residency status if you left 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.