先搞清楚什么是non tax resident和tax resident 再做决定 : j/ J4 s+ n/ Z+ X( {' t+ w7 j2 H$ E- }1 R. ^/ t( A# }! n
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You are a non-resident for tax purposes if you:) g/ `' _. c# D( s; w! ^6 K5 C
' K# D/ e2 S/ Nnormally, customarily, or routinely live in another country and are not considered a resident of Canada; or & D6 K& o# Z. P1 z3 ydo not have significant residential ties in Canada; and/ e" v1 f* A s2 V( L) ?( Z. o* x
you live outside Canada throughout the tax year; or9 t5 l' A6 M/ K, U- n e
you stay in Canada for less than 183 days in the tax year. 3 u( d' U8 H/ z c6 {4 M7 [. }2 V) B3 S% }4 m' [0 t0 R; @% Z9 @
@6 d) N7 p$ l/ f 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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