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先搞清楚什么是non tax resident和tax resident 再做决定8 O' }5 ?/ P! R
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You are a non-resident for tax purposes if you:' V9 j, x7 Q& G
* U$ Z; q% W5 b, o% A. Hnormally, customarily, or routinely live in another country and are not considered a resident of Canada; or
1 F$ b9 e6 ~% {8 A3 H p. ldo not have significant residential ties in Canada; and
( V i/ _! x2 [& N+ Z; \, @/ Vyou live outside Canada throughout the tax year; or. b, U; I' a7 b! y4 |/ j
you stay in Canada for less than 183 days in the tax year.
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- {: K7 R! ] `- m" H3 ], Q: Jhttp://www.cra-arc.gc.ca/tx/nnrsdnts/ndvdls/nnrs-eng.html |
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