先搞清楚什么是non tax resident和tax resident 再做决定: ^" R7 A" u5 R( D3 Q
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You are a non-resident for tax purposes if you:" U: R0 z5 }4 w4 h
6 u' T7 M* ~6 l6 g1 a. i4 p* B normally, customarily, or routinely live in another country and are not considered a resident of Canada; or 5 {4 w' j7 m" ?0 N$ q! Udo not have significant residential ties in Canada; and2 A. _9 O& g6 g2 M) `
you live outside Canada throughout the tax year; or 1 y! M9 E) ^! {you stay in Canada for less than 183 days in the tax year. e: T- c4 i+ _% `6 g( n% U6 z # e/ d M5 L$ N) `* p! [1 _! R 8 p/ ^6 C4 j. T' h! [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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