X; _% L5 [. p9 s 9 S7 M* f' b8 |1 i* V5 i" q4 C, z3 BYou are a non-resident for tax purposes if you: / @. n9 r& u" d5 {4 u6 D5 q( L7 m% G$ ~3 b9 @ normally, customarily, or routinely live in another country and are not considered a resident of Canada; or$ S! q R3 M. X8 I/ g. z) i. E/ | |
do not have significant residential ties in Canada; and$ F* }) J7 m; t; L
you live outside Canada throughout the tax year; or 7 B) N0 g$ Y l: ]% X; R3 pyou stay in Canada for less than 183 days in the tax year.) Y- j6 |/ i) n
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& J* R' |$ M2 J0 W% _ 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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