本文发表在 rolia.net 枫下论坛因为老妈去年在这呆了超过183天. 翻了CRA的说明, 探亲老人应该是符合下面这个定义的前两条, 但是, 不符合第三条, 因为中国是从2010年开始成为了加拿大的TAX TREATY.
Deemed residents
You are a deemed resident for tax purposes for the entire tax year if you:
stay in Canada for 183 days or more in that tax year;
do not have significant residential ties with Canada; and
are not considered a resident of another country under the terms of a tax treaty that Canada has with another country.
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 with which Canada has with the other country, 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.
有些同学以前报了这部分税, 是因为中加之间的TAX TREATY 是2010年12月才生效的. 现在应该是不可以报了. 不知道对不对. 望探讨.
CRA联结:
http://www.cra-arc.gc.ca/tx/nnrsdnts/ndvdls/nnrs-eng.html#c
更多精彩文章及讨论，请光临枫下论坛 rolia.net
Deemed residents
You are a deemed resident for tax purposes for the entire tax year if you:
stay in Canada for 183 days or more in that tax year;
do not have significant residential ties with Canada; and
are not considered a resident of another country under the terms of a tax treaty that Canada has with another country.
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 with which Canada has with the other country, 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.
有些同学以前报了这部分税, 是因为中加之间的TAX TREATY 是2010年12月才生效的. 现在应该是不可以报了. 不知道对不对. 望探讨.
CRA联结:
http://www.cra-arc.gc.ca/tx/nnrsdnts/ndvdls/nnrs-eng.html#c
更多精彩文章及讨论，请光临枫下论坛 rolia.net