У Канады свои "погремушки" http://www.cra-arc.gc.ca/tx/nnrsdnts/cm ... y-eng.htmlFortinbras wrote:А Канада облагает своих граждан-нерезидентов? Как США...
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The United States is the only country in the world which taxes nonresident citizens in the same manner as residents. Eritrea also taxes the foreign income of its nonresident citizens but at a much lower rate than for residents. Finland, France, Hungary, Italy and Spain tax their nonresident citizens as residents only in limited circumstances. Cuba, North Korea, the Philippines tax residents differently based on their citizenship, but do not tax the foreign income of nonresident citizens. Mexico, the Soviet Union, the Philippines, Vietnam and Myanmar also used to tax the foreign income of nonresident citizens, either in the same manner as residents or at lower rates, but have all abolished this practice.
Особенно смущает вот это:
Secondary residential ties that may be relevant include:
personal property in Canada, such as a car or furniture;
social ties in Canada, such as memberships in Canadian recreational or religious organizations;
economic ties in Canada, such as Canadian bank accounts or credit cards;
a Canadian driver's licence;
a Canadian passport; and
health insurance with a Canadian province or territory.