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发表于 2010-6-17 02:45:36
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请问: Wondering, FCH
...
能不能申请PR Card的Renew呢?(PR Card 2010年10月过期)
是的话,税务局是否会改判此人为税务居民,并要求从2005年起补报税,并且以此索回2005年起的CCTB及GST Refund?因为老婆一个人在加拿大的年收入是低收入。...
loumbsoc 发表于 2010-6-16 07:20
因为没有直接遇到这样的问题,研究也比较少,只能从自己的理解给些自己的看法。
我的理解,枫叶卡是居留身份以及出入境的证明文件,与税务上的居民概念是分开的。你05年肯定是枫叶卡有效,但是还是被批准了非税务居民。(其实,你被批准非税务居民,也确实是一个特例吧,毕竟老婆孩子在这里,而且有享受其福利,属于加拿大联系的比较重要的一种类型。)
所以,我觉得,只要你当时申请非税务居民的那些条件依然能够满足,他们不会因为你重新申请了枫叶卡而有区别对待吧。
而对于换枫叶卡,可能下面引述那些规定些条款你一定看过了,我的理解,它并没有直接要求你必须是加拿大税务局民。我感觉,它有点强调是外派性质,似乎有加拿大公司给工资的性质。但是,具体操作上,不知道会如何定夺。
但是,在其网站上,有一点:
Humanitarian and compassionate grounds
If you are unable to meet the residency obligation, CIC will consider any compelling humanitarian and compassionate factors in your individual circumstances that may justify the retention of permanent resident status.
他们应该有较大的灵活选择余地吧。
下面引自:http://www.cic.gc.ca/english/inf ... s/guides/5445EA.asp
OPTION 2. Employment outside Canada
You may count each day you worked outside Canada provided that your employment meets the following criteria:
- you are an employee of, or under contract to, a Canadian business or the public service of Canada or of a province and
- you are assigned on a full-time basis to:
- a position outside Canada
- an affiliated enterprise outside Canada or
- a client of the Canadian business or the public service outside Canada
For the purposes of this application, a Canadian business is defined as:
- a corporation that is incorporated under the laws of Canada or of a province and that has an ongoing operation in Canada
- an enterprise that has:
- an ongoing operation in Canada
- is capable of generating revenue
- is carried out in anticipation of profit
- in which a majority of voting or ownership interests is held by Canadian citizens, permanent residents, or Canadian businesses as defined above or
- an organization or enterprise created by the laws of Canada or a province
Supporting documents:
You must enclose a letter of declaration signed by an official of the business that indicates:
- the position and title of the signing official
- the nature of the business and how it fits the description of a Canadian business (see definition above)
- details of your assignment or contract outside Canada such as — duration of the assignment; confirmation that you are a full-time employee of the “Canadian business” working abroad on a full-time basis as a term of their employment, or you are on contract working on a full-time basis abroad as a term of their contract; and a description or copy of the position profile regarding the assignment or contract abroad
- confirmation that the business has not been created primarily for the purpose of allowing you to satisfy your residency obligation
You may also include:
- articles of incorporation and business licences
- partnership agreements and / or corporate annual reports
- corporate Canadian Income Tax Notices of Assessment and / or financial statements
- copies of the Employee Assignment Agreement or Contract
- copies of any agreements between the Canadian business and the business or client outside Canada concerning your assignment to that client or business
- Pay Statement(s)
- Canadian Income Tax Notice of Assessment
- T4 slips
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