One fundamental question about personal taxes is what is taxable?
In canada, an individual's residency status determines the answer to that question. Basically, resident of Canada is taxable on WORLD WIDE income, while non-resident is only taxable on Canadian source of income.
When an individual does not have significant residential ties (i.e., home, spouse or dependants, personal property, etc.) with canada, but stays in Canada for 183 days or more in the taxation year, the individual will be treated as "deemed resident".
However, if the person is considered a resident of another country under a tax treaty between the country and Canada, the person would be considered "deemed non-resident". China is one of the countries that Canada has a tax treaty with.
One of the incentives for low income or nil income individual to file a tax return, though there would be no tax payable, is tax benefits, including GST/HST credit. Please note that to be eligible for GST/HST credit, the individual must be "resident in Canada" for income tax purposes.
One fundamental question about personal taxes is what is taxable?
In canada, an individual's residency status determines the answer to that question. Basically, resident of Canada is taxable on WORLD WIDE income, while non-resident is only taxable on Canadian source of income.
When an individual does not have significant residential ties (i.e., home, spouse or dependants, personal property, etc.) with canada, but stays in Canada for 183 days or more in the taxation year, the individual will be treated as "deemed resident".
However, if the person is considered a resident of another country under a tax treaty between the country and Canada, the person would be considered "deemed non-resident". China is one of the countries that Canada has a tax treaty with.
One of the incentives for low income or nil income individual to file a tax return, though there would be no tax payable, is tax benefits, including GST/HST credit. Please note that to be eligible for GST/HST credit, the individual must be "resident in Canada" for income tax purposes.
So, now the question becomes, if deemed non-resident is eligible for GST/HST credit. Why do not you file a tax return and give it a try : )
有點不明白
那麼說來自中國的visitor應該是 deemed non-resident,而r GST/HST credit must be "resident in Canada" for income tax purposes.
One fundamental question about personal taxes is what is taxable?
In canada, an individual's residency status determines the answer to that question. Basically, resident of Canada is taxable on WORLD WIDE income, while non-resident is only taxable on Canadian source of income.
When an individual does not have significant residential ties (i.e., home, spouse or dependants, personal property, etc.) with canada, but stays in Canada for 183 days or more in the taxation year, the individual will be treated as "deemed resident".
However, if the person is considered a resident of another country under a tax treaty between the country and Canada, the person would be considered "deemed non-resident". China is one of the countries that Canada has a tax treaty with.
One of the incentives for low income or nil income individual to file a tax return, though there would be no tax payable, is tax benefits, including GST/HST credit. Please note that to be eligible for GST/HST credit, the individual must be "resident in Canada" for income tax purposes.
So, now the question becomes, if deemed non-resident is eligible for GST/HST credit. Why do not you file a tax return and give it a try : )
有點不明白
那麼說來自中國的visitor應該是 deemed non-resident,而r GST/HST credit must be "resident in Canada" for income tax purposes.
I think you are right in the sense that deemed non-resident would be under the category of non-resident, therefore not eligible for GST/HST credit.
However, for the individuals only have Canadian source of income, the tax treaty would become a disadvantage since they are taxed on their income anyways. They live in Canada for a period of time and pay GST/HST on their purchases. It would be arguable whether they should be entitled to the GST/HST credit...