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先搞清楚什么是non tax resident和tax resident 再做决定, l! F% ^- H5 i% j! P c
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" a0 G4 N5 ^/ u, z% y+ X5 S# iYou are a non-resident for tax purposes if you:6 ?, I6 f5 \$ b- `
; z5 X( Y3 S- Rnormally, customarily, or routinely live in another country and are not considered a resident of Canada; or
1 [; P, c% V8 E) `do not have significant residential ties in Canada; and
1 a* z% t" T$ G$ P9 ?9 S& |4 B L% nyou live outside Canada throughout the tax year; or
; h2 t) A5 I$ f+ W: Qyou stay in Canada for less than 183 days in the tax year.) R4 B& I8 R7 s/ i. ~$ @
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; T6 X7 r# Y+ \# m' yhttp://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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