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先搞清楚什么是non tax resident和tax resident 再做决定# _; K% t7 |: Y. T( M; S5 Z; i6 v
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You are a non-resident for tax purposes if you:; i" @% r' |6 U0 k" q0 h
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normally, customarily, or routinely live in another country and are not considered a resident of Canada; or) h' H: O/ b* B6 B
do not have significant residential ties in Canada; and
* i% C, @1 m. V2 o- C) C5 jyou live outside Canada throughout the tax year; or
- C5 [: Z" @! Z7 S2 \8 z6 Jyou stay in Canada for less than 183 days in the tax year.
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, K' n1 F, S" L9 E" O* Ihttp://www.cra-arc.gc.ca/tx/nnrsdnts/ndvdls/nnrs-eng.html |
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