只要你铁了心将父母作为vistor，就不行。否则，同吃同住同劳动，父母不用冒充难民，子女堂堂正正申请Line-315 -zhylj(爱谁谁) @曼省华人论坛:曼省枫下论坛 The Rolia Forum of Manitoba

枫下家园 / 家庭理财 / 2008年家里有老人探亲一年，请问我们报税的时候可以有tax return吗？多谢。 -aray(aray); 2009-2-25 (#5076066@0)

wants to know too, thanks. -jiujiu(jiujiu); 2009-2-26 (#5077436@0)
Don't think so. -gthm(修身养性的太上老君); 2009-2-26 (#5077460@0)
If they are over 65, then yes. Otherwise they can apply for GST return. -youngj(lightmoon); 2009-2-26 (#5077660@0)

claim caregiving if they are 65+? -jiujiu(jiujiu); 2009-2-26 (#5077984@0)
OVER 65， HOW？ -elsa.net(nature); 2009-2-26 (#5077985@0)
Not for 探亲老人. -gthm(修身养性的太上老君); 2009-2-26 (#5077996@0)

agree, only immi -dulululu(dulululu); 2009-2-26 (#5078166@0)
For visitors, no problem. -youngj(lightmoon); 2009-2-26 (#5078300@0)

不是加拿大居民，不是加拿大公民，就不够资格。。 -happpyfuture(ED); 2009-2-26 (#5078693@0)

税务居民和居民的概念是不一样的, 建议大家研究一下CRA的网站,如有需要可以PM我. -youngj(lightmoon); 2009-2-26 (#5078967@0)

对visitors的GST退税不是2008年取消了吗？ -wshr(我是好人); 2009-2-26 (#5078976@0)
我倒想知道得多一点,不过根据以前的讨论,好象是VISITOR是不可以的,除非是过来就申请难民,不走了那种情况. -newtoronto(一家三口); 2009-2-26 (#5078996@0)

只要你铁了心将父母作为vistor，就不行。否则，同吃同住同劳动，父母不用冒充难民，子女堂堂正正申请Line-315 -zhylj(爱谁谁); 2009-2-27 (#5081471@0)

你就给大家在这里讲一讲吧 -oasis(oasis); 2009-2-26 (#5079060@0)
只要在加拿大住满183天/年, 可以认做税务居民或deemed resident, 拿GST的refund是绝对没问题. 我为多个父母报过. 至于申报caregiver 的credit, 则父母一定要超过65岁. -youngj(lightmoon); 2009-2-27 (#5080505@0)

没有sin卡号报税？ -byly(好好学习); 2009-2-27 (#5081153@0)

你是不是有点晕菜？堂堂正正的永久居民或加拿大公民，怎么没有SIN呢？除非是偷渡来的。 -zhylj(爱谁谁); 2009-2-27 (#5081467@0)

你才晕呢。我上面那位说给探亲的老人拿GST refund，那不要报税才有退税吗？他们哪有sin卡。 -byly(好好学习); 2009-3-1 (#5084216@0)

no problem. CRA will give them a SIN number if they file the tax return. -spicy(明天会更好); 2009-3-1 (#5084314@0)
看来你是真正的对CRA的政策是一知半解。1. N年前Vistor离境前可以申报GST退税，无需SIN。2. 后来CRA修订了政策，Vistor几乎不可能退税了。3. 你那所跟之帖，第二项讲的是line-315退税，当然申报者有SIN啦。 -zhylj(爱谁谁); 2009-3-1 (#5084698@0)

"N年前Vistor离境前可以申报GST退税，无需SIN。" 这还需要讨论吗？来加一天的访客也能得到。现在讨论的是住满183天的探亲老人，还是明天会更好说到点子上去，但不知道是不是真的那样，还是跟line315一样，各说各的。 -byly(好好学习); 2009-3-1 (#5085554@0)

我大概看了一下CRA，不是很明白。visitor好像是不行。但老人是不是也可以认为是dependent呢？ -aray(aray); 2009-2-26 (#5079161@0)

不可以. -qdongdong10000(阿土伯); 2009-2-26 (#5079166@0)
Vistor绝对不行。这就是为什么好多人打电话询问后得到否定答案的原因。因为他们咨询CRA，我父母来visited us。得，这还用问吗？当然不行。探亲来加老人也不算dependent -zhylj(爱谁谁); 2009-2-27 (#5081462@0)

我曾填 T１ ADJUSTMENT 去申请这部分，被退回来，告之不行。后有打电话问过，也说不行。 -beilei(水晶); 2009-2-27 (#5079695@0)
住满180天即可。本人经历，信不信由你。CRA来信让出示证明，然后复印VISA寄去。后来信告知OK。 -lucky-2009(祝你好运); 2009-2-27 (#5081262@0)

非也非也。跨年度住满近一年也可能不合格。应该是自然年份之内住满183天以上。这就是下半年申请探亲容易获签的原因之一。 -zhylj(爱谁谁); 2009-2-27 (#5081454@0)

本本分分的良民，其父母早已回国，用T1-Adj申报，CRA将四五年前的Line-315退税金额及其利息，如数打入子女的账户。不过，这个坛子还有华枫上的报税专家及其诸多网友，只看见vistor就称不行。当然，现而今经济萧条，为广大纳税人节省开支，精神可嘉 -zhylj(爱谁谁); 2009-2-27 (#5081393@0)
Line-315这项申报是年年争论的问题。你只要掌握好这个尺度就行：相信“专家”或Vistor的谬论，而且家里不缺银子，就是“不行”；反之，你需要这笔堂堂正正的银子，就大大方方的申报，况且还可追溯十年以内的line-315。 -zhylj(爱谁谁); 2009-2-27 (#5081489@0)
绝对不行，有一个朋友报了后，拿到退税，3月后又被要求退回去，是有人报了也拿了钱，那只是运气好而已，探亲是不够资格申请退税的，理财顾问们就不要误导别人了 -cher(春豆); 2009-2-27 (#5081541@0)

我的一个朋友曾经告诉我，老人探亲是可以抵税的。我查了加拿大税务局的资料后，坚信：你只要不是加拿大永久居民，你就没有资格享受抵税的政策。但是我知道，我的朋友这样做了，也拿了，而且收益很大。 -happpyfuture(ED); 2009-2-27 (#5081581@0)

是这样，你可以报，但那是不合法的，一旦被抽查了被税务局盯上，这日子可不好过。 -cher(春豆); 2009-2-27 (#5081626@0)
同意你的观点。为探亲老人申请GST退税也是不合法的: 探亲老人不是"deemed resident for tax purposes of Canada"，没有资格申请GST退税。 -wshr(我是好人); 2009-2-27 (#5082052@0)

who said so? -spicy(明天会更好); 2009-3-1 (#5084316@0)

看我下面回复。此帖大家暂时先到这好吧，等我问一下过段时间给你回复。 -wshr(我是好人); 2009-3-1 (#5084723@0)

不要说得那么绝对嘛。 -cch(cc); 2009-3-1 {69} (#5085961@0)
我们当时也是被要求退回，但后来写信解释补材料，CRA又把钱给我们退回了。

任何人只要在加拿大连续住了超过183天（一年中），就是正经加拿大居民。这个居民概念要把握。退税咋了？眼红？人家住这，不吃不喝不消费了？？退点GST很正常。 -ignoreme(别当真); 2009-2-27 (#5081604@0)

哈哈哈哈哈，你的脑袋被门挤了。。。 -happpyfuture(ED); 2009-2-27 (#5081612@0)

下面修正了一下，得是大于65的父母，才能做这事（父母照顾孙辈属于例外，VISITOR也可以当是个工作，合法）。其他的，其实也是，只是法律禁止他们有收入而已（VISITOR不能工作，没有收入当然也就没有税退咯） -ignoreme(别当真); 2009-2-27 (#5081648@0)

Here is what I found from RCA's website on this. -mclevin(Scar. --> Miss.); 2009-2-27 {1787} (#5081623@0)
本文发表在 rolia.net 枫下论坛Can you claim the caregiver amount?
http://www.cra-arc.gc.ca/tx/ndvdls/tpcs/ncm-tx/rtrn/cmpltng/ddctns/lns300-350/315/lgbl-eng.html
If, at any time in 2008, you (either alone or with another person) maintained a dwelling where you and one or more of your dependants lived, you may be able to claim a maximum amount of $4,095 for each dependant. Each dependant must have been one of the following individuals:
* your or your spouse's or common-law partner's child or grandchild; or
* your or your spouse's or common-law partner's brother, sister, niece, nephew, aunt, uncle, parent, or grandparent who was resident in Canada. You cannot claim this amount for a person who was only visiting you.

In addition, each dependant must meet all of the following conditions. The person must have:
* been 18 or over at the time he or she lived with you;
* had a net income in 2008 (line 236 of his or her return, or what line 236 would be if he or she filed a return) of less than $18,081; and
* been dependent on you due to an impairment in mental or physical functions or, if he or she is your or your spouse's or common-law partner's parent or grandparent, born in 1943 or earlier.

so your parents or in-laws must born in 1943 or earlier, and "was resident in Canada".

Deemed residents
http://www.cra-arc.gc.ca/tx/nnrsdnts/ndvdls/nnrs-eng.html
You are a deemed resident for tax purposes for the entire tax year if you:

* stay in Canada for 183 days or more in that tax year;
* do not have residential ties with Canada; and
* are not considered a resident of another country under the terms of a tax treaty.

so your parents or in-laws are deemed residents if they stayed in Canada for 183 days or more in a TAX YEAR.

so based on above info, it's very clear?更多精彩文章及讨论，请光临枫下论坛 rolia.net

我也仔细看了。 -wshr(我是好人); 2009-2-27 {213} (#5081983@0)
可能可以，关键是deemed resident for tax purposes，但问题是:
* are not considered a resident of another country under the terms of a tax treaty.

中加有税务协定，来探亲超过183天就不是中国居民了？好像说不通啊....

我查了一下中加税务协定(详细见内): 探亲老人不符合"* are not considered a resident of another country under the terms of a tax treaty."，所以不是deemed resident for tax purposes of Canada。 -wshr(我是好人); 2009-2-27 {1760} (#5082026@0)
本文发表在 rolia.net 枫下论坛Resident

1. For the purposes of this Agreement, the term "resident of a Contracting State" means any person who, under the laws of that Contracting State, is liable to tax therein by reason of his domicile, residence, place of head office, place of management or any other criterion of a similar nature.

2. Where by reason of the provisions of paragraph 1 an individual is a resident of both Contracting States, then his status shall be determined as follows:

a

) he shall be deemed to be a resident of the Contracting State in which he has a permanent home available to him; if he has a permanent home available to him in both Contracting States, he shall be deemed to be a resident of the Contracting State with which his personal and economic relations are closer (centre of vital interests);

b

) if the Contracting State in which he has his centre of vital interests cannot be determined, or if he has not a permanent home available to him in either Contracting State, he shall be deemed to be a resident of the Contracting State in which he has an habitual abode;

c

) if he has an habitual abode in both Contracting States or in neither of them, he shall be deemed to be a resident of the Contracting State of which he is a national;

d

) if he is a national of both Contracting States or of neither of them, the competent authorities of the Contracting States shall settle the question by mutual agreement.

3. Where by reason of the provisions of paragraph 1 a person other than an individual is a resident of both Contracting States, the competent authorities of the Contracting States shall by mutual agreement endeavour to settle the question and to determine the mode of application of this Agreement to such person.更多精彩文章及讨论，请光临枫下论坛 rolia.net

I believe even within RCA, there are different understanding of this and that's why some people's T1 adjustment went through no problem and someone got into trouble for it. -mclevin(Scar. --> Miss.); 2009-2-27 {309} (#5082071@0)
the bottom line is, there is only $4096 tax credit for each person, which is a bit over $600 return. If you think it worths the risk, which is quite low with arguable points, good for you and go for it. If you want to have a peaceful mind, knowing you have done absolutely nothing wrong, $600 isn't too much.

中国大陆来的探亲老人不符合"* are not considered a resident of another country under the terms of a tax treaty."，这点你有异议吗？ -wshr(我是好人); 2009-2-27 (#5082086@0)

I agree with you on this. I would say, almost all parents from China with a VISA, 'are considered a resident of China'. Everyone has to pay tax nowadays in China, right? -mclevin(Scar. --> Miss.); 2009-2-27 {137} (#5082138@0)
But how many Personal Income Tax agents know the the tax treaty? if the ones reviewing your file don't know too much, congratulations!!!

对嘛。所以你前面说的不正确: 并不是CRA内部对税法有不同理解，而是部分CRA agent对税法理解错了。年年变，内容又多，也不能怪他们。但就我个人而言，我知道这不能做，我还是选择不做。 -wshr(我是好人); 2009-2-27 (#5082149@0)

I didn't know that China and Canada are such good 'buddies' in terms of tax. So didn't go as far as you did. Good job. It's only $600/person. -mclevin(Scar. --> Miss.); 2009-2-27 (#5082173@0)

你的这些信息与Line-315无关。CIC给探亲父母颁发的就是临时居民签证，所以探亲者的居民身份是被加拿大政府确认的。CRA关心的探亲者是否子女的父母，并没有规定非得是PR或公民。 -zhylj(爱谁谁); 2009-2-28 (#5083055@0)

你的理解怎么这样地邪阿？ -happpyfuture(ED); 2009-2-28 (#5083134@0)

这只能说明你对加拿大的基本价值体系不了解，所以要“快乐老家” -zhylj(爱谁谁); 2009-2-28 (#5083456@0)

那你为什么还要提183天的限制呢？就此问题我准备正式写封信给CRA，能申请大家都申请，不行的话也让他们专门查查象你这样的。 -wshr(我是好人); 2009-2-28 (#5083149@0)

嘿嘿，我就是专门堂堂正正要回三五年前的Line-315退税。不住满183天哪不就成了visit了吗？人家局子的官方网站写得清清白白，除非你把税法改了。另，担保父母移民后，有的人还要父母“出钱租”子女的房住，这些都是你们所相信的税务专家的意见，那才是不该拿的银子。 -zhylj(爱谁谁); 2009-2-28 (#5083453@0)

Of course it matters. 临时居民签证 has nothing to do with tax resident, they are two different concept. If a person is considered to be resident in China for Canada-China tax treaty purposes, subsection 250(5) -caohe(bunny); 2009-3-1 {120} (#5084151@0)
of the Tax Act will deem the person not resident in Canada and that rule will override the 183-day deemed risident rule.

建议你详读Line-315相关的Guide，看看哪里提到了税务居民，找找看能找到不？那里面只讲到who was resident in Canada. 只要人真正居住在加拿大就可以了 -zhylj(爱谁谁); 2009-3-1 (#5084709@0)

你也别争了。我会写信问一下CRA和税务专家Tim Cestnick，过一段时间给大家答案。 -wshr(我是好人); 2009-3-1 (#5084721@0)

那你错了，我不想争什么，而是告诉大家一个清晰的事实。#5081489@0 -zhylj(爱谁谁); 2009-3-1 (#5084736@0)

I think it all depends on how you interpret this line here, ' -mclevin(Scar. --> Miss.); 2009-3-1 {698} (#5084905@0)
'your or your spouse's or common-law partner's brother, sister, niece, nephew, aunt, uncle, parent, or grandparent who was resident in Canada. You cannot claim this amount for a person who was only visiting you.'
if you think 'who was resident in Canada' ='人真正居住在加拿大就可以了' and has nothing to do with 'deemed resident for tax purposes', then all parents over 65 and has stayed for more than 183 days in 2008 are qualified. But I'm not sure if the Canadian government is that generous.
Like I said earlier, agents from RCA have different understanding of this, and causing different results, #5081489@0 and #5081541@0 . Your case went through does't mean it's 100% correct.
You need to read stuff under different context. If that is the guide for tax purpose (i.e., from CRA), you should consider "resident" for tax purpose unless otherwise specificied. If it is a guide from CIC, then I will read "resident" differently. -caohe(bunny); 2009-3-1 (#5084913@0)

Even the Tax Act says "resident in Canada" too, it won't specify it as "resident in Canada for tax puroses". Because it is in the Tax Act, people won't mix it up with Immigration Act. Same principle applies to a guide from CRA for tax purposes. -caohe(bunny); 2009-3-1 (#5084920@0)

我们的经验 -cch(cc); 2009-3-1 {177} (#5085977@0)
1）老人年满65岁
2）在2008年内在加住够183天
3）老人单独申报了2008年的个人所得税（全球收入！），没有SIN#也可以申报。
开始CRA也说不行，但后来我们写信申诉，又要回来了，堂堂正正啊
探亲父母算不算deemed resident？如果是，就可以申报Line-315 -yysunny(漫漫长路); 2009-3-1 {617} (#5085999@0)
根据税局的定义，满足以下三项，才能算为deemed resident。
1. stay in Canada for 183 days or more (the 183-day rule) in the tax year;
2. do not have residential ties with Canada; and
3. are not considered a resident of another country under the terms of a tax treaty between Canada and that country.
前两项探亲父母都没有问题，第三项，中国和加拿大是签署了tax treaty协议的。也就是说，探亲父母不能算为加国deemed resident。
例外，如果探亲父母在加拿大申报了全年的全球收入，包括中国大陆的收入，以及在中国大陆的工资税，当然要附上有关证明文件，（不知道是不是很麻烦），可以勉强算做deemed resident，其子女可以申报Line-315。

@Manitoba

只要你铁了心将父母作为vistor，就不行。否则，同吃同住同劳动，父母不用冒充难民，子女堂堂正正申请Line-315

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