 鲜花( 25)  鸡蛋( 0)
|
先搞清楚什么是non tax resident和tax resident 再做决定
1 ^7 Y# k! B1 @% I, a, W t, q3 b" L* a1 l/ E
# h8 R' {# n; O) kYou are a non-resident for tax purposes if you:
9 o1 x3 ~5 |( }- g c9 b# G0 r S* n9 O: T2 |9 \6 C; H! ~. `- }
normally, customarily, or routinely live in another country and are not considered a resident of Canada; or
! h$ b- z; Z& ]8 y+ q; L' o. edo not have significant residential ties in Canada; and" o7 T7 n9 J p" r- Y
you live outside Canada throughout the tax year; or- e3 D4 K7 W+ U7 r
you stay in Canada for less than 183 days in the tax year.
2 a. f: y, F' _' E, P$ z" d+ A, T# Z+ @( H2 [- c
# Q. J: L, ?9 y' @
http://www.cra-arc.gc.ca/tx/nnrsdnts/ndvdls/nnrs-eng.html |
|