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先搞清楚什么是non tax resident和tax resident 再做决定. J( N% C% W4 c, B( M1 ]
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You are a non-resident for tax purposes if you:
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: C& d. x: ]2 p9 }9 inormally, customarily, or routinely live in another country and are not considered a resident of Canada; or4 V& M# a$ Q" R0 \ |, Q
do not have significant residential ties in Canada; and2 L/ p6 K( U( X$ w W+ n! T
you live outside Canada throughout the tax year; or: i# O z: t5 W/ c
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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