先搞清楚什么是non tax resident和tax resident 再做决定 ) _% R# I1 l& l2 T2 r5 b% X( F5 a/ r
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You are a non-resident for tax purposes if you:1 R0 {% t4 P/ I' o6 H8 r
' i, |) A- _. f* f4 b, U6 }normally, customarily, or routinely live in another country and are not considered a resident of Canada; or% d, v2 h2 B. T) w+ y
do not have significant residential ties in Canada; and 7 x- @& Y5 w4 E$ f# @you live outside Canada throughout the tax year; or9 ~: D: s1 J( Y
you stay in Canada for less than 183 days in the tax year. 5 Y4 q5 ]1 q0 m0 a+ ?7 X" `5 s1 o7 j
) j/ n. N$ T' ~" h6 l; 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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