先搞清楚什么是non tax resident和tax resident 再做决定 7 W& U+ c' x. y( K* R0 t' n : d+ P. Y2 }2 s/ [; k$ U4 }, H. }& e& i. E
You are a non-resident for tax purposes if you:& o) R7 e+ z' b" x! S u4 M
2 o, D: A: h1 v: l' s- t! F normally, customarily, or routinely live in another country and are not considered a resident of Canada; or' M: b3 r. e! v- X
do not have significant residential ties in Canada; and, W8 |2 J7 m1 W' i& p8 F4 I
you live outside Canada throughout the tax year; or s' l4 l3 ]/ m
you stay in Canada for less than 183 days in the tax year. # z% a1 a0 f# Z: J S3 E) N2 a8 i' ^& X
' [0 N% p7 f- l 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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