先搞清楚什么是non tax resident和tax resident 再做决定: p; o) o: R: i
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4 S4 X/ z; B8 ^$ }9 \You are a non-resident for tax purposes if you: 6 o! q1 d: X" {3 q9 ~# [$ T( N 8 p2 S1 }$ @9 x( `4 vnormally, customarily, or routinely live in another country and are not considered a resident of Canada; or+ ~: C. m- k: C9 X2 g+ l
do not have significant residential ties in Canada; and ( F" t" _- z% Z D4 ~/ G' v5 ~you live outside Canada throughout the tax year; or 0 R3 O0 E8 H3 n. ]you stay in Canada for less than 183 days in the tax year. + r0 W8 Z' ]8 ^5 ] 5 P$ f1 t. ~, k ) O% ?! k. k6 \8 L8 b, chttp://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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