先搞清楚什么是non tax resident和tax resident 再做决定 1 i1 T# R% _! K0 ?1 S% T 3 E. h; U( T5 {8 s y' h- Z; l$ @7 P* ]* G3 V/ A
You are a non-resident for tax purposes if you: # m) ^6 Y: {) q# p/ C( r8 B0 E8 w0 g 8 ]3 Y) {3 A7 O- |# K8 Vnormally, customarily, or routinely live in another country and are not considered a resident of Canada; or 5 M! T- n; Y, I! i' A% J/ _do not have significant residential ties in Canada; and * j: K) Z' x8 fyou live outside Canada throughout the tax year; or# J( T; }/ G2 u7 {! P
you stay in Canada for less than 183 days in the tax year. * ^* P! Z6 u" O. p" P7 @% ] t4 A! d! B
6 i, Y o6 z: s5 e http://www.cra-arc.gc.ca/tx/nnrsdnts/ndvdls/nnrs-eng.html
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发表于 2015-3-30 19:14
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