在牵涉到纳税问题上,大家还是懒得去做些research的工作,而只是道听途说吗?
CRA网站上有明确的解答如下。关于月嫂的情况,在加拿大有房产,有银行帐号,是有机会被认定为居民纳税人的,在这种情况下,需要就月嫂的全球收入进行申报,当然中国的收入在中国所交的个税是可以抵免的,不存在双重征税问题。
如月嫂被认定为居民纳税人,则月嫂的老公也有机会被认定为居民纳税人,当然几率会比较低。为求心安,建议填一下NR73表由CRA确认一下。
非居民纳税人仅就其来源于加拿大的收入申报纳税,居民纳税人则需要就其全球收入申报纳税。
Are you an emigrant?
Generally, you are an
emigrant for income tax purposes if you leave Canada to settle in another country
and you sever your
residential ties with Canada.
Severing residential ties?
Severing residential ties may include:
- disposing of or giving up a home in Canada and establishing a permanent home in another country;
- having your spouse or common-law partner or dependants leave Canada; and
- disposing of personal property and breaking social ties in Canada, and acquiring or establishing them in another country.
Your residency status could also be affected by the severing or not of other residential ties, such as:
- a Canadian driver's license;
- Canadian bank accounts or credit cards; and
- health insurance with a Canadian province or territory.
For more information about residency status, see
Residency - Individuals or
Interpretation Bulletin IT-221, Determination of an Individual's Residence Status.
If you want an opinion about your residency status, complete and submit
Form NR73, Determination of Residency Status (Leaving Canada).