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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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b$ I8 H, i) c0 y2 u: }, u* U/ ^You are a non-resident for tax purposes if you:
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% I1 N! Y( ^" Dnormally, customarily, or routinely live in another country and are not considered a resident of Canada; or5 c3 U% q/ N" e: U0 [8 s
do not have significant residential ties in Canada; and4 B4 a) L* u; q1 L+ ?
you live outside Canada throughout the tax year; or9 w1 a* U9 _) ^% `+ w
you stay in Canada for less than 183 days in the tax year.
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( m, o) k4 x, \, L$ d I, qhttp://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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