6 h7 i% p* o7 b" W8 i) H! `4 O* Q0 P+ H# s' q. j& D
You are a non-resident for tax purposes if you: o6 @( @0 s$ }* \. o
$ Q M$ S* G0 y. f$ P normally, customarily, or routinely live in another country and are not considered a resident of Canada; or, C: a, _2 F; I* @" m; ?
do not have significant residential ties in Canada; and; T2 b2 F( j8 |
you live outside Canada throughout the tax year; or$ H' S. H6 X% a( q
you stay in Canada for less than 183 days in the tax year.6 M+ a1 Q- a) ?" K# T
0 X9 T2 R h& I. _) d
9 J3 q6 Z: M" x+ E 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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