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先搞清楚什么是non tax resident和tax resident 再做决定% |9 B7 y$ V" H, B4 O" p: S2 w
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0 b) Z2 T. Q. k: q" U* NYou are a non-resident for tax purposes if you:2 q/ Y. |3 B0 R9 F1 f" p- [% |
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normally, customarily, or routinely live in another country and are not considered a resident of Canada; or
- b4 l9 L' R' s2 K: ido not have significant residential ties in Canada; and, x. f. [8 F, C6 b3 R5 F8 A
you live outside Canada throughout the tax year; or
" ^" r; ^3 M7 V0 Yyou stay in Canada for less than 183 days in the tax year.7 K6 T6 d M. T3 \5 C) D
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% B; r9 U9 G, Q, W# {http://www.cra-arc.gc.ca/tx/nnrsdnts/ndvdls/nnrs-eng.html |
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