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先搞清楚什么是non tax resident和tax resident 再做决定 k5 f: W; q+ l7 v
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! h3 ^# D" O# g) j# y; {. OYou 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; or8 K7 o1 e0 X [9 |1 H1 Z
do not have significant residential ties in Canada; and
- i ~5 f) C" s* ~you live outside Canada throughout the tax year; or
/ O+ m6 z3 ?: `% q, N: Xyou stay in Canada for less than 183 days in the tax year.
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8 i9 F) o4 D6 R0 ~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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