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先搞清楚什么是non tax resident和tax resident 再做决定* U7 M1 X8 V% p8 J! Y
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0 j* T2 a4 q( P: Z" `" Z$ l: PYou are a non-resident for tax purposes if you:8 \% L Z, @- D B, n% ?
, s2 I( z" y& Znormally, customarily, or routinely live in another country and are not considered a resident of Canada; or
4 h4 }4 C8 [" q- r1 I! Edo not have significant residential ties in Canada; and( f/ S7 p3 A0 `$ ~8 {. R( C
you live outside Canada throughout the tax year; or! _6 M/ A3 j; f s
you stay in Canada for less than 183 days in the tax year., E# ~' F7 b: w! N5 n1 t
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http://www.cra-arc.gc.ca/tx/nnrsdnts/ndvdls/nnrs-eng.html |
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