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先搞清楚什么是non tax resident和tax resident 再做决定, c( k& i: \* t8 J
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You are a non-resident for tax purposes if you:
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. l. S: O3 M5 c3 T5 [0 w2 qnormally, customarily, or routinely live in another country and are not considered a resident of Canada; or
. e1 p5 c8 ?5 i4 }do not have significant residential ties in Canada; and
0 {) z8 l1 A) ]- I: T/ Uyou live outside Canada throughout the tax year; or( w' o9 K, G0 @2 F( j( @
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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