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先搞清楚什么是non tax resident和tax resident 再做决定" K5 f$ x$ P1 ]
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& x: N6 H0 S$ x* X0 [" T4 F* bYou are a non-resident for tax purposes if you:
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* {8 {( q9 K; r! t4 O+ mnormally, customarily, or routinely live in another country and are not considered a resident of Canada; or" |5 r& s$ e& z, ~
do not have significant residential ties in Canada; and
, W: B% P8 g" F5 nyou live outside Canada throughout the tax year; or
# m. O" c6 m/ Q( T, jyou stay in Canada for less than 183 days in the tax year.: E! r( Y( U- F, s& H" a5 w) U
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& R$ P* f5 i% [/ x6 }http://www.cra-arc.gc.ca/tx/nnrsdnts/ndvdls/nnrs-eng.html |
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