我2005年去美国工作,老婆留在加拿大读书,小孩也在。我2005年2006年在美加两国都是按resident报的。因为在加拿大有以前的学费抵扣,所以也不用交太多税。但2007年不行了。
对加拿大税务来说,我应该是factual resident, 但我咨询过一个人,根据CRA的规矩:
Note in the definition of factual resident:
If you also establish residential ties in a country with which Canada has a tax treaty and
you're considered to be a resident of that country for the purposes of the tax treaty, you
may be considered a deemed non-resident of Canada for tax purposes.
那基本上每一个像我这样的情况TN worker都可以认为自己是 deemed non -resident了,因为美加之间有税务协定。现在我想问一下坛子里的大侠有没有对这个问题熟悉的?或者家眷在加拿大以居民报,自己在加拿大以非居民报的?
对加拿大税务来说,我应该是factual resident, 但我咨询过一个人,根据CRA的规矩:
Note in the definition of factual resident:
If you also establish residential ties in a country with which Canada has a tax treaty and
you're considered to be a resident of that country for the purposes of the tax treaty, you
may be considered a deemed non-resident of Canada for tax purposes.
那基本上每一个像我这样的情况TN worker都可以认为自己是 deemed non -resident了,因为美加之间有税务协定。现在我想问一下坛子里的大侠有没有对这个问题熟悉的?或者家眷在加拿大以居民报,自己在加拿大以非居民报的?