本文发表在 rolia.net 枫下论坛Of course, the concept about "resident" and "non-resident" from CCRA isn't the same meaning from CIC. These are tax purpose concepts. CCRA determines your resident status based on resdient-tie.
Three important significant residental ties are used to determine the residence staus according to the bulletin from CCRA
(a) dwelling place (or places),
(b) spouse or common-law partner, and
(c) dependants.
If one individual doesn't have living places in Canada and his/her spouse and dependants are not living in Canada. CCRA will think this individual as non-resident, of course on tax purpose.
I also notices following words in the bulettin:
Generally, secondary residential ties must be looked at collectively in order to evaluate the significance of any one such tie, therefore, it would be UNUSAL for a single secondary residential tie with Canada to be sufficient in and by itself to lead to a determination that an individual is factually resident in Canada while abroad.
"economic ties with Canada (such as employment with a Canadian employer and active involvement in a Canadian business, and Canadian bank accounts, retirement savings plans, credit cards, and securities accounts)," is one the secondary residential ties.
That means if someone has a bank account in Canada but he/she doesn't have any significant residental tie in Canada. He/She will be determined as non-resident on tax purpose.
至少我觉得，我如果没有在加拿大保留有住的地方，全家都搬到了美国，然后把政府的东东都取消掉了，比如驾驶执照，医疗卡。即使我有几个银行账户在加拿大，我不用向加拿大政府交所有收入的税。当然那些银行账户如果产生利息，需要交税，还是要向加拿大申报的。不过如果利息很少，根据税表的第一条，如果你不需要纳说，就不需要申报收入。
另外，“非税务居民”这个翻译有点歧义，让人觉得是不交税的居民。更多精彩文章及讨论，请光临枫下论坛 rolia.net
Three important significant residental ties are used to determine the residence staus according to the bulletin from CCRA
(a) dwelling place (or places),
(b) spouse or common-law partner, and
(c) dependants.
If one individual doesn't have living places in Canada and his/her spouse and dependants are not living in Canada. CCRA will think this individual as non-resident, of course on tax purpose.
I also notices following words in the bulettin:
Generally, secondary residential ties must be looked at collectively in order to evaluate the significance of any one such tie, therefore, it would be UNUSAL for a single secondary residential tie with Canada to be sufficient in and by itself to lead to a determination that an individual is factually resident in Canada while abroad.
"economic ties with Canada (such as employment with a Canadian employer and active involvement in a Canadian business, and Canadian bank accounts, retirement savings plans, credit cards, and securities accounts)," is one the secondary residential ties.
That means if someone has a bank account in Canada but he/she doesn't have any significant residental tie in Canada. He/She will be determined as non-resident on tax purpose.
至少我觉得，我如果没有在加拿大保留有住的地方，全家都搬到了美国，然后把政府的东东都取消掉了，比如驾驶执照，医疗卡。即使我有几个银行账户在加拿大，我不用向加拿大政府交所有收入的税。当然那些银行账户如果产生利息，需要交税，还是要向加拿大申报的。不过如果利息很少，根据税表的第一条，如果你不需要纳说，就不需要申报收入。
另外，“非税务居民”这个翻译有点歧义，让人觉得是不交税的居民。更多精彩文章及讨论，请光临枫下论坛 rolia.net