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发表于 2011-1-24 15:22:21
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本帖最后由 ahorse 于 2011-1-24 15:23 编辑
请教下 Ruibin:
"non-resident of Canda" 和 “deemed non-resident of Canda" 是否同样可以不用报税?网上所说 “ As a deemed non-resident, the same rules apply to you as a non-resident of Canada. “
谢谢!
“ Residency status
You are considered a factual resident of Canada for tax purposes if you keep residential ties with Canada while travelling or living abroad.
* The term factual resident means that although you are not in Canada, you are still considered a resident of Canada for income tax purposes.
If you also establish residential ties in a country with which Canada has a tax treaty and you are considered to be a resident of that country for the purposes of that tax treaty, you may be considered a deemed non-resident of Canada for tax purposes.
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同时, Deemed non-residents
If you are a factual resident of Canada and a resident of another country with which Canada has a tax treaty, you may be considered a deemed non resident of Canada for tax purposes.
You become a deemed non-resident of Canada when your ties with the other country become such that, under the tax treaty, you would be considered a resident of that other country.
As a deemed non-resident, the same rules apply to you as a non-resident of Canada.“ |
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