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先搞清楚什么是non tax resident和tax resident 再做决定7 K' R" w; r+ q
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3 d8 z7 y% Y) q- p# eYou are a non-resident for tax purposes if you:
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normally, customarily, or routinely live in another country and are not considered a resident of Canada; or
6 Z. {6 z+ M w5 _% V* xdo not have significant residential ties in Canada; and
8 U+ }( G3 ]/ s3 \) A" p; oyou live outside Canada throughout the tax year; or
) a9 B8 N( O* w+ t7 B5 D) f' \4 [you stay in Canada for less than 183 days in the tax year.
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http://www.cra-arc.gc.ca/tx/nnrsdnts/ndvdls/nnrs-eng.html |
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