 鲜花( 25)  鸡蛋( 0)
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先搞清楚什么是non tax resident和tax resident 再做决定, ?9 r* S$ I! G/ _- I3 J( t
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5 D( T! d+ A" y9 lYou are a non-resident for tax purposes if you: H \1 O) j7 S6 L& Y$ V
" r. Z; W: R" i7 e) Ynormally, customarily, or routinely live in another country and are not considered a resident of Canada; or
+ c A. d% M( i1 p8 @3 rdo not have significant residential ties in Canada; and. O2 H0 ^. X) o ~# a5 q
you live outside Canada throughout the tax year; or
( ~5 @% v' O6 x( u3 Q' A# M- Cyou stay in Canada for less than 183 days in the tax year.
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7 w7 j9 r% [5 H2 v, `http://www.cra-arc.gc.ca/tx/nnrsdnts/ndvdls/nnrs-eng.html |
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