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先搞清楚什么是non tax resident和tax resident 再做决定: U7 p; F3 f5 H d
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% T# @9 z% H, R2 H! k9 X: r7 ~" `You are a non-resident for tax purposes if you:1 h6 V% D1 A" d9 D/ {
" P+ g) ~9 y5 |' I& L3 w; c5 ~normally, customarily, or routinely live in another country and are not considered a resident of Canada; or
: }$ U' k/ Z u; | K, `4 ido not have significant residential ties in Canada; and
2 w5 {) `5 d9 S: F" Ryou live outside Canada throughout the tax year; or
' C3 \6 U, ]4 f* K3 Y0 E- Uyou stay in Canada for less than 183 days in the tax year.1 W: [4 J C; F) U5 @; _- l: L
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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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