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先搞清楚什么是non tax resident和tax resident 再做决定. K( C2 f( c2 I2 u4 K7 Z6 \8 V4 Q
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' Z, e- `5 h9 D% R) i, _You are a non-resident for tax purposes if you:& ?7 E( ` \4 Q' f( e8 x
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normally, customarily, or routinely live in another country and are not considered a resident of Canada; or3 }3 l$ n) A9 Q/ s# u4 z! D
do not have significant residential ties in Canada; and
d% U7 Q/ f7 |" _you live outside Canada throughout the tax year; or. A9 @2 k/ O( s
you stay in Canada for less than 183 days in the tax year., P0 w7 x- t+ H$ R- ?, p& t
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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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