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先搞清楚什么是non tax resident和tax resident 再做决定) K8 x9 p! \, \( I# o: z/ C3 l
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9 i& P8 o, W2 R* y1 ]5 u, m/ QYou are a non-resident for tax purposes if you:
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7 I \" \9 w9 Z9 T0 snormally, customarily, or routinely live in another country and are not considered a resident of Canada; or
/ W! ~, M5 k/ ]6 `) B7 e" Ido not have significant residential ties in Canada; and
! b9 w7 t! ?: L( o/ z; dyou live outside Canada throughout the tax year; or6 r) [7 d+ U1 w# O. E4 ~
you stay in Canada for less than 183 days in the tax year.
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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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