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先搞清楚什么是non tax resident和tax resident 再做决定/ e$ C% Q J N. n3 @
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You 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
/ b4 b5 l5 r) Odo not have significant residential ties in Canada; and7 j1 k$ z. k" I, l6 Z' O
you live outside Canada throughout the tax year; or
8 N. t* F! b8 Y6 W6 E, eyou stay in Canada for less than 183 days in the tax year./ ]1 h' v( E( W7 H0 d, P
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0 j0 D5 `1 F+ J `2 r( Xhttp://www.cra-arc.gc.ca/tx/nnrsdnts/ndvdls/nnrs-eng.html |
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