关于保税，讨论一下moving expenses,英文好的帮看看，是不是最后一句说的是新移民不能得到moving expenses

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Deemed resident of Canada
You are a deemed resident if, at any time in the year, you live outside Canada, you do not keep residential ties here, and you are:
_ a government employee;
_ a member of the Canadian Forces;
_ a member of the Canadian Forces overseas school staff; or
_ a person working under a Canadian International Development Agency program.
If you are the spouse, common-law partner, dependent child, or another related person of a deemed resident, other rules may apply. See "Are you a deemed resident?" in the General Income Tax and Benefit Guide for Non-Residents and Deemed Residents of Canada.
You are also a deemed resident if you stay in Canada for 183 days or more in the year, but do not establish residential ties here. If this is your situation, you cannot deduct moving expenses because we do not consider you to ordinarily reside at both the old location before the move and the new location after the move.

 

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搬家的费用是指你开始一段新的学习或工作并因此搬家距离你原住址超过40公里的，可以算，新移民从中国来加拿大是不算的。

 

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贴全它，能有人看明白吗？
Did you move to Canada?
You can claim eligible expenses for a move to Canada if you
are a full-time student (including a co-operative student as
described on the previous page), or a factual or deemed
resident (defined on this page).
supporting documents for the changes you want to make and, if
you have not sent them to us before, supporting documents for

Factual resident
You are a factual resident if you keep residential ties in Canada
while living or travelling outside the country. For information, get
the pamphlet called Canadian Residents Abroad.

Deemed resident of Canada
You are a deemed resident if, at any time in the year, you live
outside Canada, you do not keep residential ties here, and you are:
a government employee;
a member of the Canadian Forces;
a member of the Canadian Forces overseas school staff; or
a person working under a Canadian International Development
Agency program.

You are also a deemed resident if you stay in Canada for 183 days
or more in the year, but do not establish residential ties here.
If this is your situation, you cannot deduct moving expenses
because we do not consider you to ordinarily reside at both the old
location before the move and the new location after the move.
If you are the spouse, common-law partner, dependent child, or
another related person of a deemed resident, other rules may
apply. See "Are you a deemed resident?" in the General Income
Tax and Benefit Guide for Non-Residents and Deemed Residents
of Canada.

What are residential ties
Residential ties include a home in Canada, a spouse or
common-law partner, and dependants who stayed in
Canada while you were living outside Canada, personal
property, and social ties in Canada. Other ties that may
be relevant include, a Canadian driver’s licence, Canadian
bank accounts or credit cards, and provincial or territorial
hospitalization insurance coverage. For details on
residential ties, see Interpretation Bulletin
IT-221, Determination of an Individual’s Residence Status, or
contact the International Tax Services Office.

Were you a deemed resident of Canada?
You were a deemed resident of Canada for tax purposes in
2001 if you did not have residential ties in Canada, but you
stayed here for 183 days or more in 2001 and, under a tax
treaty, you were not considered a resident of another
country.