最初由 whatswrong 发布
他在国内啊。也不是这里的居民/也不是公民
If he has successfully declared non-resident status, then no, he doesn't have to file income to RC. However, if he is still your spouse (you two still have legal marriage), then he cannot be a non-resident, and he has to file all Canadian income taxes. (See bottom)
If a person has any resident ties in Canada, he is not eligible to be a non-resident. The people I know all had declared legal separation of marriage before the "spouse" could declare to be a non-resident.
http://www.cra-arc.gc.ca/tax/nonresidents/individuals/nonres-e.html
Residential ties include:
a home in Canada
a spouse or common-law partner (see the definition in the General Income Tax and Benefit Guide) and dependants in Canada
personal property in Canada, such as a car or furniture
social ties in Canada.
Other ties that may be relevant include:
a Canadian driver's licence
a Canadian bank account or credit cards
health insurance with a Canadian province or territory.
