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@BC

The 180 day rules apply. It's not up to you to decide whether you are non-resident or resident.

jeffrey815(Smartiecat)
Quoted:

20. An individual who has not established sufficient residential ties with Canada to be considered factually resident in Canada, but who sojourns (that is, is temporarily present) in Canada for a total of 183 days or more in any calendar year, is deemed to be resident in Canada for the entire year, under paragraph 250(1)(a) of the Act. As a result, an individual who sojourns in Canada for a total of 183 days (or more) is taxed differently under the Act than an individual who is factually resident in Canada throughout the same period of time and has subsequently become a non-resident. In particular, whereas an individual who is resident in Canada for part of a year is only taxed on his or her worldwide income for that part of the year, in accordance with the rules under section 114 of the Act, the individual who is deemed to be resident in Canada pursuant to paragraph 250(1)(a) of the Act is liable for tax on his or her worldwide income throughout the year.
(#4385564@0)
Last Updated: 2008-4-9
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Replies, comments and Discussions:

  • 枫下茶话 / 美国话题 / 我用UFILE，如果不claim non residence能退加比2000；报了离境只能退加比780。why? 我2007在加拿大收入才6800。 -windydays(风和日丽,不再windy); 2008-4-8 (#4382230@0)
    • You don't claim non-resident. There is something called emigrant in the interview part. -kwirky(kwirky); 2008-4-8 (#4382387@0)
      • 报加拿大税时，好像安省的房租还不能claim， 如果12/31日前离开安省。有人能确认一下吗？ -1_bedroom_sublet(_); 2008-4-8 (#4382839@0)
        • 我在UFILE都没找到房租的DEDUCTION那一栏。怎末回事？ -windydays(风和日丽,不再windy); 2008-4-8 (#4383014@0)
          • 我也没找到，郁闷。 -1_bedroom_sublet(_); 2008-4-8 (#4383027@0)
      • EMIGRANT 和 NON-RESIDENT，出来结果一样，都只有780退。 -windydays(风和日丽,不再windy); 2008-4-8 (#4383418@0)
        • how much do you expect? You only earned 6800. You must put your US income in the emigrant interview column. -kwirky(kwirky); 2008-4-8 (#4383988@0)
          • 我收入只有6800，公司扣了1300的所得税，照道理是不是应该把这1300返还给我？不明白。只有780返还合适吗？ -windydays(风和日丽,不再windy); 2008-4-9 (#4385528@0)
            • 看你全年收入的，deduction 不一样，emigrant interview 里面有写 -kwirky(kwirky); 2008-4-10 (#4386433@0)
              • 谢谢。就是说，就算加拿大不征美国收入的税，还是要把美国那边的收入考虑进去，少返还我一点，对吗？ -windydays(风和日丽,不再windy); 2008-4-10 (#4386959@0)
                • your deductions and credits must be prorated by the time you resided in Canada -kwirky(kwirky); 2008-4-10 {1109} (#4387431@0)
                  本文发表在 rolia.net 枫下论坛If the Canadian-source income you are reporting for the part of the year you were not a resident of Canada is at least 90% of your net world income for that part of the year (or if you had no income from sources inside and outside Canada for that part of the year), you are eligible to claim the full value of deductions and credits on your tax return. Otherwise your deductions and credits must be prorated by the time you resided in Canada. The program will decide if you are eligible for the 90% rule based on the information you enter here. If you leave the following sections blank, the program will assume that you are not eligible for the 90% rule and will prorate your deductions and credits.
                  Note
                  If you are claiming full federal non-refundable tax credits, attach a note to your tax return stating your net world income (in Canadian dollars) for the part of the year that you were not a resident of Canada. Show separately the net income you received from sources inside and outside Canada for that part of the year. The CRA cannot allow full federal non-refundable tax credits without this note.更多精彩文章及讨论，请光临枫下论坛 rolia.net
      • The 180 day rules apply. It's not up to you to decide whether you are non-resident or resident. -jeffrey815(Smartiecat); 2008-4-9 {981} (#4385564@0)
        Quoted:

        20. An individual who has not established sufficient residential ties with Canada to be considered factually resident in Canada, but who sojourns (that is, is temporarily present) in Canada for a total of 183 days or more in any calendar year, is deemed to be resident in Canada for the entire year, under paragraph 250(1)(a) of the Act. As a result, an individual who sojourns in Canada for a total of 183 days (or more) is taxed differently under the Act than an individual who is factually resident in Canada throughout the same period of time and has subsequently become a non-resident. In particular, whereas an individual who is resident in Canada for part of a year is only taxed on his or her worldwide income for that part of the year, in accordance with the rules under section 114 of the Act, the individual who is deemed to be resident in Canada pursuant to paragraph 250(1)(a) of the Act is liable for tax on his or her worldwide income throughout the year.
        • 这里面是针对nonresident变resident的。leaving Canada 是factual resident，这条不apply -usornot(下决心); 2008-4-27 (#4419854@0)
    • 离开加拿大是不是要填表"determination of residency status (leaving canada)"? -1_bedroom_sublet(_); 2008-4-8 (#4383019@0)
      • No, you don't have to. But if you want really want a opinion from CRA, just to make sure, you can submit one. -kwirky(kwirky); 2008-4-8 (#4383994@0)
    • right. 根据Jeffery815提供的资料，我在加拿大住了少于183天，就应该是NON RESIDENT了，就不应该报worldwide收入，correct? -windydays(风和日丽,不再windy); 2008-4-10 (#4387586@0)
      • 好象还要在加拿大没有residence tie -davfox(davfox); 2008-4-27 (#4419866@0)
        • Thanks -tiantianshui(IIIII); 2008-5-3 (#4430360@0)

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