先搞清楚什么是non tax resident和tax resident 再做决定 9 u i; t3 ^' D7 N. \ 3 ~/ ?& N3 X4 Q6 w/ _- Y" }6 u4 d1 X0 F4 k
You are a non-resident for tax purposes if you:7 i* d9 e- m( `: s
; Z/ O1 W6 |' ~7 O( x! y normally, customarily, or routinely live in another country and are not considered a resident of Canada; or8 c1 w: K: A8 w& w
do not have significant residential ties in Canada; and& Z1 o" L8 {! ~2 Y7 F
you live outside Canada throughout the tax year; or 0 D5 A0 Z& z# H. `, m- kyou stay in Canada for less than 183 days in the tax year. ( @! v0 L; `4 h3 C0 F G: i$ D3 u* R- t
2 {+ o3 X! E5 b/ x. Z http://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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