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先搞清楚什么是non tax resident和tax resident 再做决定( c1 ]) e* o; A! q
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You are a non-resident for tax purposes if you:
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7 n/ k) n/ D/ Mnormally, customarily, or routinely live in another country and are not considered a resident of Canada; or
$ Q% G; H8 |( v, {4 ldo not have significant residential ties in Canada; and |. m: b% L o( F" v
you live outside Canada throughout the tax year; or+ F+ i" V1 w9 X1 L
you stay in Canada for less than 183 days in the tax year. k6 R5 s; k+ G6 w; ^- h, Y
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http://www.cra-arc.gc.ca/tx/nnrsdnts/ndvdls/nnrs-eng.html |
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