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先搞清楚什么是non tax resident和tax resident 再做决定& V6 D" e5 D+ N
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" A l5 z& @& K& d8 |* HYou are a non-resident for tax purposes if you:/ @- L" H" H+ }% ^- E1 L
; j' n# p( r; o# onormally, customarily, or routinely live in another country and are not considered a resident of Canada; or7 v7 m, Q x, |) j
do not have significant residential ties in Canada; and
. Y3 y5 U' G( e9 z Y3 p, V ?you live outside Canada throughout the tax year; or. V& k! J; D( l D, H
you stay in Canada for less than 183 days in the tax year.
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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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