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[quote="璐烘"][quote="JUSTWINDOWS"][quote="璐烘"]胡扯呢这是。
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.
满足第一条就可以不用满足significant tie的那一条了。[/quote]
如果这样理解，那么能否举一个不符合第一条但符合第二条的例子？加拿大的单身居民？[/quote]
单身居民，或者在加拿大没有significant tie的。比如老婆孩子跟着一起回去了。但都是加拿大公民。[/quote]
所以是要同时符合不住在加拿大和没有significant tie在加拿大才是non-resident for tax purposes 。
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