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先搞清楚什么是non tax resident和tax resident 再做决定2 B3 A5 d6 x- _6 e" g- {/ r
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You are a non-resident for tax purposes if you:- r& Z# n$ g# J5 Q
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normally, customarily, or routinely live in another country and are not considered a resident of Canada; or
' Q0 [' g, n' {$ B! F2 _# fdo not have significant residential ties in Canada; and
' c: i$ E7 w$ ~you live outside Canada throughout the tax year; or
, D2 K3 ~; S8 T7 g, r; ayou stay in Canada for less than 183 days in the tax year.( \+ y. b8 j4 Y. |. y. z
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# j1 S$ O2 @& L% W0 _( M- Jhttp://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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