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先搞清楚什么是non tax resident和tax resident 再做决定
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5 n9 j# b0 T. A- zYou are a non-resident for tax purposes if you:9 ?4 a, [" w! c' v, T- H
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normally, customarily, or routinely live in another country and are not considered a resident of Canada; or
; D9 Q) ~; k2 y* R) N7 d) u$ Odo not have significant residential ties in Canada; and5 N! U. M+ c! ?' f( ]2 S, F
you live outside Canada throughout the tax year; or
- Q! G% i; `" N: r( p" B/ ~" ~you stay in Canada for less than 183 days in the tax year.
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" ]5 u. f4 q- ?" |" K3 }7 ^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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