Canadian non-tax residents are defined as special residents who have completely cut off their residence relationship with Canada and have not lived in Canada or stayed in Canada for less than 183 days in the last tax year.

First, meet the conditions of tax-free residents in Canada.

1. If someone wants to become a non-tax resident in Canada, he can apply to become a non-tax resident according to the tie-breaker rule of the tax treaty. One of the prerequisites for the application is that there must be a tax treaty between the country and Canada.

2. At present, there is a tax treaty between Chinese mainland and Canada, but there is no tax treaty between Taiwan Province Province and Canada, and the tax treaty between Hong Kong and Canada has not been formally confirmed, so China friends in Hong Kong, Taiwan and Canada cannot apply.

3. To become a non-tax resident, dependent relatives such as spouse (or cohabitation), parents, grandparents and children are not allowed to stay in Canada. This is easily misunderstood, but many people have to work outside Canada for a long time because of their work needs, and only their wives and children live in Canada.

Second, the follow-up work of applying for non-tax residents

Becoming a non-taxable resident requires a final declaration. In addition to reporting income, you also need to fill in the global asset list and the form of global assets being sold. The global assets list includes global real estate, stocks, bonds, ownership, personal belongings, collectibles, etc. Global assets should list the tax costs and exit values of all listed assets, just like sales lists.

On the day when the tax bureau determines that you become a tax-free resident, these properties are treated as sales, and the value-added part needs to pay VAT.

Although this tax is not as good as the "departure tax" in the United States, it also means fellow travelers.

It is relatively easy for new immigrants in Canada to apply to become tax-free residents. Immigrants who have come to Canada to file tax returns for more than two years need careful planning to apply for becoming tax-free residents. It is best to consult an accountant and a lawyer first. In case the application of non-tax residents attracts the attention of the tax bureau, it will be a headache if the previous tax payment plan is not smooth.