 鲜花( 25)  鸡蛋( 0)
|
先搞清楚什么是non tax resident和tax resident 再做决定
$ q* B' V" a# Q* q8 F7 D6 l( M
# E0 {, T# O0 k# `' k! x" F+ O. P- h! ]" d- w% T! Z# X
You are a non-resident for tax purposes if you:
) x% ~ H6 Q8 n# O: r8 C1 r
7 d; Y/ [6 T) ~. I% v3 @: `3 h, _normally, customarily, or routinely live in another country and are not considered a resident of Canada; or' s3 G# { ?, |$ O
do not have significant residential ties in Canada; and
2 z$ d( G% P( E9 p: S. ?you live outside Canada throughout the tax year; or1 U1 n' a; N, V5 a5 M4 n2 w, Q$ I& Y
you stay in Canada for less than 183 days in the tax year.
- \4 n, m' Q8 o1 }7 N9 E0 A
4 Q" c# _" G# ^1 j0 e
* ~" d8 P7 g4 [: A5 \http://www.cra-arc.gc.ca/tx/nnrsdnts/ndvdls/nnrs-eng.html |
|