 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
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$ T2 B+ c3 W( IYou are a non-resident for tax purposes if you:, U/ n$ P( t$ @ P3 n3 K m( y& K
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normally, customarily, or routinely live in another country and are not considered a resident of Canada; or% @# V/ v: t& v, s2 M7 L, u
do not have significant residential ties in Canada; and% S. P) F( W8 l+ r; C
you live outside Canada throughout the tax year; or7 c- h9 a1 Z$ Y S ]
you stay in Canada for less than 183 days in the tax year.
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http://www.cra-arc.gc.ca/tx/nnrsdnts/ndvdls/nnrs-eng.html |
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