空中飞人是税务居民吗？

加拿大家园论坛

空中飞人是税务居民吗？

原文链接：https://forum.iask.ca/threads/428813/

blu-ray : 2011-01-29#1

空中飞人即其配偶（及子女）在加生活居住，本人则主要在原居住地工作和生活，他是否是加拿大的税务居民呢？

blu-ray : 2011-01-29#2

回复: 空中飞人是税务居民吗？

很明显，空中飞人具有和加拿大的主要居住关系（配偶、赡养人、居住地中的任意一条）。
在IT-221R3中是这样表述的： The most important factor in determining whether or not an individual entering Canada becomes resident in Canada for tax purposes is whether or not the individual establishes residential ties with Canada. ... an individual's spouse or common-law partner, dependants, and dwelling place, if located in Canada, will almost always constitute significant ties with Canada.

blu-ray : 2011-01-29#3

回复: 空中飞人是税务居民吗？

那么，空中飞人是否就一定是加拿大的居民呢？不一定。

blu-ray : 2011-01-29#4

回复: 空中飞人是税务居民吗？

IT-221R3中还有另一条说明：An individual who is otherwise resident in Canada for purposes of the Act (whether factual or deemed -- see ¶s 4 to 23), and who, at a given time, is resident in another country for purposes of a tax treaty between Canada and that country (see ¶s 25 and 26), is deemed not to be resident in Canada at that time, pursuant to subsection 250(5) of the Act. The individual is treated as a non-resident for all purposes of the Act, including the provisions deeming an individual to dispose of his or her property upon ceasing to be resident in Canada and the Part XIII withholding tax provisions, from the date that subsection 250(5) of the Act applies to the individual.

blu-ray : 2011-01-29#5

回复: 空中飞人是税务居民吗？

上面说明的中文翻译如下：
当事人如果作为税法意义上的加拿大居民(不论是事实上还是视同为见 s 4 到 23)，但是此人，在某段时间内，是另一个加拿大与其有税务条约国家的税务居民 (见 s 25 和 26)，则根据税法第 250(5) 子项被视为在该时间段内不是加拿大居民。从税法第 250(5) 子项适用于该当事人之日起，该当事人被当作税法所有意义上的非居民对待，包括推定当事人终止在加拿大居住时处理他或她的财产的条款，以及第XIII部分的扣缴税款条款。

blu-ray : 2011-01-29#6

回复: 空中飞人是税务居民吗？

那么加拿大和中国有税务条约吗？有的，下面是该条约中有关“居民”的条款：
ARTICLE 4
Resident
1. For the purposes of this Agreement, the term "resident of a Contracting State" means any person who, under the laws of that Contracting State, is liable to tax therein by reason of his domicile, residence, place of head office, place of management or any other criterion of a similar nature.
2. Where by reason of the provisions of paragraph 1 an individual is a resident of both Contracting States, then his status shall be determined as follows:
a) he shall be deemed to be a resident of the Contracting State in which he has a permanent home available to him; if he has a permanent home available to him in both Contracting States, he shall be deemed to be a resident of the Contracting State with which his personal and economic relations are closer (centre of vital interests);
b) if the Contracting State in which he has his centre of vital interests cannot be determined, or if he has not a permanent home available to him in either Contracting State, he shall be deemed to be a resident of the Contracting State in which he has an habitual abode;
c) if he has an habitual abode in both Contracting States or in neither of them, he shall be deemed to be a resident of the Contracting State of which he is a national;
d) if he is a national of both Contracting States or of neither of them, the competent authorities of the Contracting States shall settle the question by mutual agreement.
3. Where by reason of the provisions of paragraph 1 a person other than an individual is a resident of both Contracting States, the competent authorities of the Contracting States shall by mutual agreement endeavour to settle the question and to determine the mode of application of this Agreement to such person.

blu-ray : 2011-01-29#7

回复: 空中飞人是税务居民吗？

对应的中文文本：

第四条
居民
一、在本协定中，“缔约国一方居民”一语是指按照该缔约国法律，由于住所、居所、总机构或管理机构所在地，或者其它类似的标准，在该缔约国负有纳税义务的人。
二、由于第一款的规定，同时为缔约国双方居民的个人，其身份应确定如下：
（一）应认为是具有永久性住所所在缔约国的居民；如果在缔约国双方都有永久性住所，应认为是与其个人和经济关系更密切（重要利益中心）的缔约国的居民；
（二）如果其重要利益中心所在缔约国无法确定，或者如果在缔约国任何一方都没有永久性住所，应认为是具有习惯性居处所在缔约国的居民：
（三）如果其在缔约国双方都有，或者在缔约国任何一方都没有习惯性居处，应认为是其国民的缔约国的居民；
（四）如果其同时是缔约国双方国民，或者不是缔约国任何一方国民，缔约国双方主管当局应通过相互协商解决。
三、由于第一款的规定，除个人外，同时为缔约国双方居民的人，缔约国双方主管当局应通过相互协商设法解决，并确定对这个人适用本协定的方式。

blu-ray : 2011-01-29#8

回复: 空中飞人是税务居民吗？

据此，我们可以得出结论，中国大陆空中飞人很可能是加拿大非税务居民，只要你的工作生活重心还在中国。

wedwardw : 2011-01-29#9

回复: 空中飞人是税务居民吗？

如果你能得到中国的官方文件证明你是中国税务居民就可以...一般不现实.多数情况下,加拿大会认为你是加拿大居民,就全球收入完税...