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先搞清楚什么是non tax resident和tax resident 再做决定
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You are a non-resident for tax purposes if you:
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normally, customarily, or routinely live in another country and are not considered a resident of Canada; or
- v3 }; ~( p2 \ g7 b& cdo not have significant residential ties in Canada; and
6 j$ L) |6 x& W- W, i- }; _* iyou live outside Canada throughout the tax year; or
& v; @. ~9 L4 S% wyou stay in Canada for less than 183 days in the tax year.7 v9 [* L; g+ m, C3 g' B
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http://www.cra-arc.gc.ca/tx/nnrsdnts/ndvdls/nnrs-eng.html |
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