先搞清楚什么是non tax resident和tax resident 再做决定) |8 M6 v: A! u; e. \. O
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You are a non-resident for tax purposes if you: + l- ^( D& M k3 w4 j " u1 V q6 F7 W4 Onormally, customarily, or routinely live in another country and are not considered a resident of Canada; or 5 }4 k" k+ T5 q5 [5 @% |4 Q3 Qdo not have significant residential ties in Canada; and * S! B" q1 o/ l. Tyou live outside Canada throughout the tax year; or0 [5 T9 M1 q8 ]: _, ?! H# p( i. y* Q& b
you stay in Canada for less than 183 days in the tax year. 7 t0 O$ m9 ^5 A) F( T, V- k' v; s1 `( N* I D- b) ?( J$ s4 W
0 {7 E5 r8 U- h/ e7 F5 S 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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