先搞清楚什么是non tax resident和tax resident 再做决定: l7 X' c0 \, t8 t
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* H5 x2 F6 D, A) ZYou are a non-resident for tax purposes if you:3 t' i1 M9 B+ F1 v( f
+ R+ B7 a# |3 M8 O; v4 h7 V% T' `normally, customarily, or routinely live in another country and are not considered a resident of Canada; or + D) k: H: @- G# ]3 mdo not have significant residential ties in Canada; and9 {1 K" c$ [. B7 o
you live outside Canada throughout the tax year; or + ~% H( w+ m' Z" q' h cyou stay in Canada for less than 183 days in the tax year. & ~7 f" |/ L& K 7 V: k; `* @: h \+ ~- W$ m1 Z8 V! ^' b 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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