如果在加拿大工作一段时间后,决定回国发展(时间尚不定,可能在PR卡有效期内仍然会回加拿大).那么在国内期间是否需要继续向加拿大政府报税呢?
当新移民landing后,会申请SIN卡,开立银行账户,租房或买房,工作后会有工资收入,从而与加拿大建立密切的居住关系(significant residential ties ),所以报税是肯定的.
但是当居民离开加拿大后,如果不想切断与加拿大的所有联系(如:保留银行账户和驾照),那根据CRA的规定,则是依然保留residential ties,是否必须向加拿大申报全球收入呢?
What are residential ties?
Residential ties include:
另外,我查了一下CRA网站上对于factual resident(事实居民)的定义:
Are you a factual resident?
You are a factual resident of Canada if you keep significant residential ties in Canada while living or travelling outside the country. The term factual resident means that, although you left Canada, you are considered to be a resident of Canada for income tax purposes.
Note
If you also establish residential ties in a country with which Canada has signed a tax treaty, and you are 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. See the list of countries with which Canada has tax treaties. For more information, see "Are you a deemed non-resident?"
而中国是与加拿大有税收协定的.
是否说如果几年内都长期居住国内的话,那就自动转为deemed non-resident of Canada(认定非税务居民)? 则国内收入所得不用再向加拿大申报?
Are you a deemed non-resident?
Effective after February 24, 1998, if you are a factual resident of Canada and a resident of another country, according to a tax treaty Canada has signed with another country, you may be considered a deemed non-resident of Canada. See the list of countries with which Canada has tax treaties.
You become a deemed non-resident of Canada when your ties with the other country become such that, under the tax treaty, you would be considered a resident of that other country.
If on February 24, 1998, you were already a resident of a country with which Canada has a tax treaty, you are not a deemed non-resident of Canada. You will only be considered a deemed non-resident of Canada if after February 24, 1998:
不知道我理解的是否正确,请各位达人帮帮忙
当新移民landing后,会申请SIN卡,开立银行账户,租房或买房,工作后会有工资收入,从而与加拿大建立密切的居住关系(significant residential ties ),所以报税是肯定的.
但是当居民离开加拿大后,如果不想切断与加拿大的所有联系(如:保留银行账户和驾照),那根据CRA的规定,则是依然保留residential ties,是否必须向加拿大申报全球收入呢?
What are residential ties?
Residential ties include:
- a home in Canada;
- a spouse or common-law partner (see the definition in the General Income Tax and Benefit Guide) and dependants in Canada;
- personal property in Canada, such as a car or furniture;
- social ties in Canada.
- a Canadian driver's licence;
- Canadian bank accounts or credit cards;
- health insurance with a Canadian province or territory.
另外,我查了一下CRA网站上对于factual resident(事实居民)的定义:
Are you a factual resident?
You are a factual resident of Canada if you keep significant residential ties in Canada while living or travelling outside the country. The term factual resident means that, although you left Canada, you are considered to be a resident of Canada for income tax purposes.
Note
If you also establish residential ties in a country with which Canada has signed a tax treaty, and you are 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. See the list of countries with which Canada has tax treaties. For more information, see "Are you a deemed non-resident?"
而中国是与加拿大有税收协定的.
是否说如果几年内都长期居住国内的话,那就自动转为deemed non-resident of Canada(认定非税务居民)? 则国内收入所得不用再向加拿大申报?
Are you a deemed non-resident?
Effective after February 24, 1998, if you are a factual resident of Canada and a resident of another country, according to a tax treaty Canada has signed with another country, you may be considered a deemed non-resident of Canada. See the list of countries with which Canada has tax treaties.
You become a deemed non-resident of Canada when your ties with the other country become such that, under the tax treaty, you would be considered a resident of that other country.
If on February 24, 1998, you were already a resident of a country with which Canada has a tax treaty, you are not 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 that treaty country and then became a resident of that country again; or
- you moved from that treaty country and became a resident of another country with which Canada has a tax treaty.
不知道我理解的是否正确,请各位达人帮帮忙
