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先搞清楚什么是non tax resident和tax resident 再做决定0 w' X: _5 t8 |+ o1 r
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You are a non-resident for tax purposes if you:$ m% m, M" s; S& E. p2 I, p% {0 j
. p- B5 M, Z) v/ n4 N* Dnormally, customarily, or routinely live in another country and are not considered a resident of Canada; or
2 O7 I! t5 ^/ m! J# {2 m0 q6 T qdo not have significant residential ties in Canada; and
) y8 k! G7 c/ }+ x& @/ o( Pyou live outside Canada throughout the tax year; or3 O8 [) u: R! u$ @! `
you stay in Canada for less than 183 days in the tax year.
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: G* `% ~3 C0 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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