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先搞清楚什么是non tax resident和tax resident 再做决定5 k" D* p- q$ V4 \( b
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You are a non-resident for tax purposes if you:
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normally, customarily, or routinely live in another country and are not considered a resident of Canada; or5 J6 P2 e1 C. C
do not have significant residential ties in Canada; and; L3 _7 p- `+ w0 i5 c. U7 V% u0 o
you live outside Canada throughout the tax year; or9 M1 W7 Z3 i7 N2 ^( F) R, h' h
you stay in Canada for less than 183 days in the tax year., E, ^/ t# E$ l% i, v" p& p& |5 N
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http://www.cra-arc.gc.ca/tx/nnrsdnts/ndvdls/nnrs-eng.html |
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