先搞清楚什么是non tax resident和tax resident 再做决定% C7 ]; Y, G E* ^7 f; G0 p
7 _4 e" N3 G9 j5 R+ m' u) ~ L$ |( w9 [$ B3 cYou are a non-resident for tax purposes if you: * I$ _6 q5 x+ ~" H4 L" v: f ( L* w' L, ?4 g. ^normally, customarily, or routinely live in another country and are not considered a resident of Canada; or1 K7 W$ C% i& d. w
do not have significant residential ties in Canada; and - Y9 e* G) T" R9 a6 I' ]' Ayou live outside Canada throughout the tax year; or + m- y3 @2 X0 N" Z, H: lyou stay in Canada for less than 183 days in the tax year. - r; d F* `; k# C; @& k8 S3 P/ [" Z- [( n) T% B/ D! J" f& W* q
) }* t7 v+ T; U% ]/ r) V# \ 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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