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先搞清楚什么是non tax resident和tax resident 再做决定
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) p" j! @# R* b6 J; w/ J, }You are a non-resident for tax purposes if you:
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normally, customarily, or routinely live in another country and are not considered a resident of Canada; or7 X; G0 P% [9 r. ]' ^( v( i& j& E8 O
do not have significant residential ties in Canada; and
' E9 ~5 i, k3 Y4 C- G" z l/ x& Eyou live outside Canada throughout the tax year; or
0 s% w C! L& u$ C6 ?6 Myou stay in Canada for less than 183 days in the tax year.: _3 r5 {3 f; Y2 P
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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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