先搞清楚什么是non tax resident和tax resident 再做决定' c8 V. U' d) {' {) S
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You are a non-resident for tax purposes if you: - L4 `9 S' n8 H+ ^! F% [: X ' j4 r( M* M4 B1 anormally, customarily, or routinely live in another country and are not considered a resident of Canada; or, k+ @& p q: h3 I. }( ~6 t0 }/ I
do not have significant residential ties in Canada; and ' z# q2 e+ Q# jyou live outside Canada throughout the tax year; or & }4 @( L: N- H$ S/ O D) i/ Eyou stay in Canada for less than 183 days in the tax year. 8 w! L3 O* f5 v A q: N% Y$ K, B, T+ } * U- M6 o9 d/ bhttp://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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