先搞清楚什么是non tax resident和tax resident 再做决定 6 v$ ^8 `) q1 l& s+ n/ A/ n3 k6 j. U( d" ^6 n, b8 ]+ O, E
+ t- V7 i) b6 aYou are a non-resident for tax purposes if you: 3 G; t9 E$ u! g6 p6 | ) | w( \$ z1 rnormally, customarily, or routinely live in another country and are not considered a resident of Canada; or * ~+ @5 N4 }% T' m# |0 Xdo not have significant residential ties in Canada; and: O" }) c) |$ a
you live outside Canada throughout the tax year; or9 j f/ _5 B N7 o) t* h1 X! ^0 W
you stay in Canada for less than 183 days in the tax year. 4 g) s8 t0 q* O6 a4 @ x0 L8 Y$ t( q0 k3 j+ U( E! L$ F& T/ Z& {( V& i5 x, P0 _ 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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