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You are a non-resident for tax purposes if you: & Y c; F: `% |: M* q8 k5 e! L* I/ ~+ w# S) G' `" X7 ?5 N+ ^ normally, customarily, or routinely live in another country and are not considered a resident of Canada; or; V7 }' `( s4 d, s/ S# h* O
do not have significant residential ties in Canada; and( \& ^! f, B' M1 x) I3 F7 ~
you live outside Canada throughout the tax year; or $ V/ \: M" l& N5 n& b6 Jyou stay in Canada for less than 183 days in the tax year. ( n& p# C2 ?/ C. W* ~' @3 \ : c1 V; G+ E- G/ t) y: e; g9 I2 g! @$ Y; ~ 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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