本文发表在 rolia.net 枫下论坛the CRA sets out as a general policy that unless an individual severs all significant residential ties with Canada upon leaving Canada, the individual will continue to be a factual resident of Canada and subject to Canadian tax on his or her worldwide income.
The residential ties of an individual that will almost always be significant residential ties for the purpose of determining residence status are the individual's:
1.dwelling place ( or places) 2. spouse or common-law partner,and 3. dependants.
So, what that means is that it depends how severly you cut all ties with Canada. If you have a house here, or the wife( you) stayed behind, for sure your husband will be taxed in Canada.
You can still have a bank account here and not be considered a resident.
Anyway.... if your husband has a work permit, but no Green Card, then he has to eventually return to Canada. In that case, the CRA will consider him a resident of Canada and tax him.
By the way, It is different in every case and you should explain the dates and situation to the CRA and they'll give you a ruling.更多精彩文章及讨论,请光临枫下论坛 rolia.net
The residential ties of an individual that will almost always be significant residential ties for the purpose of determining residence status are the individual's:
1.dwelling place ( or places) 2. spouse or common-law partner,and 3. dependants.
So, what that means is that it depends how severly you cut all ties with Canada. If you have a house here, or the wife( you) stayed behind, for sure your husband will be taxed in Canada.
You can still have a bank account here and not be considered a resident.
Anyway.... if your husband has a work permit, but no Green Card, then he has to eventually return to Canada. In that case, the CRA will consider him a resident of Canada and tax him.
By the way, It is different in every case and you should explain the dates and situation to the CRA and they'll give you a ruling.更多精彩文章及讨论,请光临枫下论坛 rolia.net