Thanks for prodiving this information. Did you graduate from University of Windsor?
Let me explain more about your questions. About "Tie-Breaker Rules" in Tax Treaties. If you are considered as resident of other country under tax treaties for tax purpose, then you may be considered as non-resdent of Canada.Some time CRA requires foreign goverment statement about residency status in that country. so for people who visiting Canada only, we need to ask CRA to decide they are considered as Canada resident or not if you think you are not considered as reisident of China or other country for tax purpose.. As I know it is difficult to get residency status from Chinese goverment. In conclusion, we need to provide full information to CRA, Case by Case may be different. We can not simply tell all visitors who need to file income tax in Canada.But if CRA considered you are resident in Canada, then you must report world income inside and outside Canada.
Details please read Determination of an Individual's Residence Status
http://www.cra-arc.gc.ca/E/pub/t ... d-e.html#P155_30600
As Canadian resident, they need to report inside and outside Canada world income. For non resident, they need to report income only earned in Canada.such as investment income,rental income in Canada.
For people who have permernant resident or Canadian citizenship, they also need to meet residency requirment.
You may be considered as non-resident if you didn't keep resident ties in Canada even you have permernant resident or Canadian citizenship.
Residential ties include:
- a home in Canada;
- a spouse or common-law partner (see the definition in the General Income Tax and Benefit Guide) or dependants in Canada;
- personal property in Canada, such as a car or furniture; and
- social ties in Canada.
Other ties that may be relevant include:
- a Canadian driver's licence;
- Canadian bank accounts or credit cards; and
- health insurance with a Canadian province or territory
Since 2007 April 1st , CRA cancelled tempory visitor GST/HST refund when you purchase Goods in Canada.
以上信息仅供参考,如果不同意见欢迎交流。