Vistitor, wants to have ARC - do my days count?

I am currently holding a visitor visa here. I have been here for almost a year (off and on due to travelling Asia) in total. I have heard that it doesn’t matter if you’ve left and come back, your days are tallied as a total of the year. IS THIS TRUE?

The reason I am asking is that I want to know if I do get an ARC, what my taxes will be like? I know they’re more if you’ve been here less then 183 days, and less if you’ve been here more. But again, not sure.

I could have sworn I saw a section on this website that told you all about ARC’s but now I can’t find it - Anyone know for a fact?

Also, if you happen to know any more info on taxes like when they are due, what happens when I leave Taiwan? Will I have to pay anything in Canada when I return?

I am basically clueless about this stuff and I am getting sucked into teaching. PLEASE TELL ME ANYTHING THAT YOU THINK IS IMPORTANT.

S

[quote=“ETNTWN”] …if I do get an ARC …

S[/quote]

On what ground are you getting or want to get an ARC?

“… I’m getting sucked into teaching”

I am considering putting my travelling on hold and trying teaching for a bit

You have no choice … teaching=workpermit + ARC … teaching without workpermit = no ARC = illegal

… meaning that less than 183 days = 20% tax … above is 6% I believe

I am CONSIDERING it (working)… that is why I am asking these questions - it will help me decide whether or not to teach. I would like to know all the answers before I just jump into it.

are the days added up?

Its a while since I looked at this… but this is what I remember. (ie be warned… things might have changed, or my memory might be failing…)

When I checked up, the only thing that matters for tax purposes is days in and days out. So days “in” - even those whilst overstaying or on a landing visa should count. If you’re close to the 183 days, it can make a serious difference to your tax liability if you can ensure you’re above that.

Its all done by tax year (which is calendar year). So if you had 100 days in 2006 followed by 100 days in 2007, you’d be hit for the entire 200 days. Whereas 200 days in 2007 only, you’d be OK.

You could remain taxable on your Taiwanese income back in Canada - and if there is a double taxation agreement (there is one with the UK where I’m from) any tax you pay in Taiwan would act as a credit there. The effect of this could mean that the 183 day thing is irrelevent - ie it only affects where you pay the tax rather than the overall amount. So it becomes significant what you’ve earnt back home. In the case of the UK, to escape the UK tax system completely, I basically have to be living and working outside of the UK for an entire UK tax year (some trips back allowed). You’d have to check what the rules in Canada are.

Finally, when I went to the tax office, their computer has a record of all “ins” and “outs”. But the entry/exits prior to my getting an ARC were missing. The tax official seemed happy to take them into account - but in the end I was too far from the 183 days so we didn’t bother. There is no guarantee that another tax official would be so willing… !

Some useful links. Notice also the stuff about being in Taiwan for less than 90 days. (Sounds like it won’t apply to you.)

Re. day counting
ntat.gov.tw/county/ntat_ch/n … _2_g01.jsp
ntat.gov.tw/county/ntat_ch/n … _2_g04.jsp

Re. rates
Rate if you don’t make the 183 days: 20%
ntat.gov.tw/county/ntat_ch/n … _2_g15.jsp

Rates if above 183 days (then you’re resident)… 6% is the minimum, but as you earn more it goes up:
ntat.gov.tw/county/ntat_ch/n … _2_g14.jsp