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先搞清楚什么是non tax resident和tax resident 再做决定5 Y$ s# c2 H" e z9 ?% e* [
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# A7 Z, b( K' P* lYou are a non-resident for tax purposes if you:: X( }: Y5 Q2 g1 X
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normally, customarily, or routinely live in another country and are not considered a resident of Canada; or' I. H/ {$ w9 Q7 X( i2 G$ M
do not have significant residential ties in Canada; and
, y9 i- E$ z* g X/ ^# iyou live outside Canada throughout the tax year; or) S# {* t' r) ~4 d4 c; L
you stay in Canada for less than 183 days in the tax year.
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/ _$ V' A# ~% J x1 Ehttp://www.cra-arc.gc.ca/tx/nnrsdnts/ndvdls/nnrs-eng.html |
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