这个是CRA网站关于新移民如何认定税务局民的标准
Newcomers to Canada (immigrants)
The following information applies only for the
first tax year that you are a new resident of Canada for tax purposes. After your first tax year in Canada, you are no longer considered a newcomer for tax purposes.
If you immigrate to Canada, we consider you to have acquired (deemed acquisition) almost all your properties at fair market value on the day you immigrated. If you are re-establishing Canadian residency and you had a deemed disposition when you left Canada, see
Dispositions of property.
Residency status
You become a
resident of Canada for income tax purposes when you establish significant
residential ties in Canada, usually on the date you arrive in Canada.
Newcomers to Canada who have established residential ties with Canada may be:
- protected persons;
- people who have applied for or received permanent resident status from Citizenship and Immigration Canada; or
- people who have received approval-in-principle from Citizenship and Immigration Canada, to stay in Canada.
If you were a resident of Canada in an earlier year, and you are now a non-resident, you will be considered a Canadian resident when you move back to Canada and re-establish your residential ties.
Top of Page
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 who move to Canada to live with you;
- personal property, such as a car or furniture; and
- social ties in Canada.
Other ties that may be relevant include:
- a Canadian driver's licence;
- Canadian bank accounts or credit cards;
- health insurance with a Canadian province or territory.
For more information, please see
IT-221, Determination of an Individual's Residence Status.
If you want an opinion about your residency status, complete and submit
Form NR74, Determination of Residency Status (Entering Canada).
虽然钱钱不多，但是每个月看到有那么一小笔数目进户头，心里还是会小窃喜一下哦！
