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You are a non-resident for tax purposes if you: ! f# p. N& X% k•normally, customarily, or routinely live in another country and are not considered a resident of Canada; or 2 h( ~- _$ X9 u3 ~9 e3 @, ]# ~4 e
•do not have significant residential ties in Canada; and 4 H/ ?0 k9 z9 D0 T" Y5 u9 R: ~
◦you live outside Canada throughout the tax year; or # i1 i# M2 a& {" X8 c. O
◦you stay in Canada for less than 183 days in the tax year. - M" {: d+ C# D% B! B- W5 s: ^7 E0 t7 \$ e0 w& ]& s
urspace 发表于 2014-10-17 13:47 % I' `% }# {: sYou are a non-resident for tax purposes if you:0 a ? |$ f; t- D9 ]) G
•normally, customarily, or routinely live ...