先搞清楚什么是non tax resident和tax resident 再做决定% x6 n% k) h7 U; {0 a$ B
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}) D% H4 }7 AYou are a non-resident for tax purposes if you:6 }8 @8 s: \; u
6 r. h9 V7 Y5 j* Gnormally, customarily, or routinely live in another country and are not considered a resident of Canada; or " F# Y& B$ ~. L8 D+ @) W( ^do not have significant residential ties in Canada; and' Z: W/ E% w; @7 _
you live outside Canada throughout the tax year; or : I7 Q- J- S( Kyou stay in Canada for less than 183 days in the tax year. - O8 S+ ]7 k" G9 d( ]0 W- G* J& u' x4 J2 A
$ e1 W+ s; u9 |: j- P 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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