先搞清楚什么是non tax resident和tax resident 再做决定/ L' c: L* _. [. I
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You are a non-resident for tax purposes if you:# S4 y6 d, r: H7 R
/ z2 n' r8 t' V# L6 e5 V normally, customarily, or routinely live in another country and are not considered a resident of Canada; or: J; {+ G1 t1 C- K% D. b1 @
do not have significant residential ties in Canada; and4 W' W S, z0 a/ G @6 @& l5 W
you live outside Canada throughout the tax year; or$ ^ a1 Y- f6 o$ |0 ^
you stay in Canada for less than 183 days in the tax year. 2 T; k7 s4 z) p) I " I$ @- j6 ^8 E5 M# d# i8 I0 O/ I) ~ 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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