先搞清楚什么是non tax resident和tax resident 再做决定5 y0 q; k9 i. l# B! j2 K8 ?
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5 T" J5 ]' B6 C; i* MYou are a non-resident for tax purposes if you: : i0 w2 @9 E' D 7 q, O8 |0 J/ t: y. Rnormally, customarily, or routinely live in another country and are not considered a resident of Canada; or 2 x" s5 w) C: ?! q% d- Q3 qdo not have significant residential ties in Canada; and - J( z, B' v1 o: R5 N' l5 vyou live outside Canada throughout the tax year; or: L* k F% U( B. j% J
you stay in Canada for less than 183 days in the tax year.. ^4 ^8 f& s9 w5 I. m4 n
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5 b) `: f- k% q" ` u 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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