先搞清楚什么是non tax resident和tax resident 再做决定7 a4 r4 ^8 t+ l2 B
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! C# z/ _' h: S) D0 N3 I6 j9 nYou are a non-resident for tax purposes if you: 3 B3 H. D1 t, Y: E- v8 t 7 @% c. _' f4 X% V% V. \" fnormally, customarily, or routinely live in another country and are not considered a resident of Canada; or $ f0 |9 o1 a# ~+ J. `; Odo not have significant residential ties in Canada; and " S: p! M1 `2 w9 I& Ayou live outside Canada throughout the tax year; or) c; Z7 Z/ e/ H+ N u5 g$ w; l
you stay in Canada for less than 183 days in the tax year. 1 m2 ?; q5 x; M- @/ X4 M4 I( o5 K7 X- f# p8 D
?0 e$ v/ o7 j 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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