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Non-Resident(非居民)报税的问题。

questions2-300x222加拿大报税季节快要结束了,貌似很多人还是没有完全弄好。这里我再来说一下另外一个问题。报税的身份问题,你到底应该以什么身份报税?其实很多人都会把税务身份和法律上的身份弄不清楚。比如说吧,国际留学生在移民官眼里,无论你待多久,你都是临时居民,而在CRA眼里,你的分界线是你是否待够了半年。是,你就是居民需要报税,不是,你就是非居民,就不需要报税。所以身份的认定往往是报税最大的问题。
那么怎么认定你是不是加拿大的税务意义上的居民呢?下面让我们看看CRA是怎么说的:

Non-residents
You are a non-resident for tax purposes if you:

  • normally, customarily, or routinely live in another country and are not considered a resident of Canada; or
  • do not have significant residential ties in Canada; and
    • you live outside Canada throughout the tax year; or
    • you stay in Canada for less than 183 days in the tax year.

Note
If you lived outside Canada during the tax year and you are a government employee, a member of the Canadian Forces or their overseas school staff, or working under a Canadian International Development Agency (CIDA) assistance program, see Government employees outside Canada for the rules that apply to you. These rules can also apply to your dependent children and other family members.

Source:CRA Non-Resident
第一点还算是比较简单,就是说,不住这里啦,你常年居住在国外,但是第二点,有人就会问题,什么是residential ties啊。关于这一点,CRA给大家给出了一个解答:

What are residential ties?

Residential ties include:

  • a home in Canada;
  • a spouse or common-law partner or dependants who stayed in Canada;
  • personal property in Canada, such as a car or furniture; and
  • social ties in Canada.

Other ties that may be relevant include:

  • a Canadian driver’s licence;
  • Canadian bank accounts or credit cards; and
  • health insurance with a Canadian province or territory.

如果你真的无法确定的话,可以填写NR73 Determination of Residency Status (leaving)来寻求答案。此外,一般来说,除非是加拿大政府欠你钱,否者你作为非居民,其实是不用报税的。

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