本文发表在 rolia.net 枫下论坛Deemed non-residents

Effective after February 24, 1998, if you're a factual or deemed resident of Canada for tax purposes and a resident of another country according to a tax treaty Canada has signed with the other country, you may be considered a deemed non-resident of Canada. You become a deemed non-resident of Canada when your ties with the other country are such that, under the tax treaty, you're considered a resident there.

Note: If on February 24, 1998, you were already a resident of a country with which Canada has a tax treaty, you will not be considered a deemed non-resident of Canada. You will only be considered a deemed non-resident of Canada if after February 24, 1998:

you ceased to be a resident of the tax treaty country, then become a resident of that country again; or
you move from the tax treaty country and become a resident of another country with which Canada has a tax treaty.
The ordinary rules on ceasing to be a resident of Canada apply to deemed non-residents. For more information on the implication of ceasing to be a resident of Canada, see guide T4056, Emigrants and Income Tax.

You may be a deemed non-resident for tax purposes if you're otherwise a deemed resident of Canada who, under a tax treaty, is considered a resident of another country.

As a deemed non-resident, the same rules apply to you as a non-resident of Canada.更多精彩文章及讨论，请光临枫下论坛 rolia.net