回复: 有关海外资产申报的经历
关于“飞人”是否要报税的问题,一直是云里雾里!“配偶和孩子都在加拿大居住”似乎就符合税务居民的条件,能不报税吗?盼高人指点迷津!
仔细读读这段:
A determination of residency can only be made after all the factors have been considered. Your circumstances have to be reviewed in their entirety to get an accurate picture of your residency.
The residential ties you have or establish in Canada are a major factor in determining residency. Residential ties to Canada can include:
- a home in Canada;
- a spouse or common-law partner (see the definition in the General Income Tax and Benefit Guide) or dependants in Canada;
- personal property in Canada, such as a car or furniture;
- social ties in Canada;
- economic 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.
Residential ties that you maintain or establish in another country may also be relevant to residency.
有没有配偶和孩子住在加拿大只是all the factors里面的一个factor而已,尽管这是个major factor。逻辑上,上面列出的所有这些条件都既非充分条件,也非必要条件。第一段说的很清楚,判断居住在状态要考虑所有的因素,要看全貌。
这个判断标准是让不认识你的人判断你的居住状态用的。其实呢,没有人比你自己更清楚你究竟在哪里居住,你自己的家在哪里,你自己怎么会不知道呢? 这并不需要别人帮助你判断。你的家在在加拿大,你就是税务意义上的居民;你的家在中国或加拿大以外的某个国家,你就是税务意义上的非居民,其实这事儿就这么简单。