首先，要知道加拿大法律對SP/WP 的定義：
Immigration and Refugee Protection Act (IRPA) 加拿大移民及難民保護法
A22 Dual intent
(2) An intention by a foreign national to become a permanent resident does not preclude them from becoming a temporary resident if the officer is satisfied that they will leave Canada by the end of the period authorized for their stay.
A29 Right of temporary residents
Marginal note: Obligation — temporary resident
(2) A temporary resident must comply with any conditions imposed under the regulations and with any requirements under this Act, must leave Canada by the end of the period authorized for their stay and may re-enter Canada only if their authorization provides for re-entry.
Immigration and Refugee Protection Regulations (IRPR) 加拿大移民及難民保護條例
R183 (1) Subject to section 185, the following conditions are imposed on all temporary residents:
(a) to leave Canada by the end of the period authorized for their stay;
R194 The worker class is prescribed as a class of persons who may become temporary residents.
Work permits
R200 (1)(b)
the foreign national will leave Canada by the end of the period authorized for their stay under Division 2 of Part 9;
Study permits
R216 (1)(b) will leave Canada by the end of the period authorized for their stay under Division 2 of Part 9;
在加拿大法律和條例顯明Study Permit 和 Work Permit 的持有人都是暫時居留者，是否能夠說服MPF受託人，申請人是永久離開香港？
有什麼方法可以在入境前提取MPF？
如果是Study Permit，積金局在2020年12月16日發出了指引，Study Permit持有人是不可以以永久離開香港為由提取MPF。
如果是Work Permit，真的要入境前提取，必須要有長期居留證明，例如當地住址證明、SIN (報稅編號) 、車牌 。但因為OWP 是在入境時才真正發出，所以可以在到埗前有這些證據會比較困難。唯有住址證明可能較為容易或有長期受僱信就會大大提高提取的機會。
Anson Cheung FChFP
特許財務策劃師
專營保險理財超過20年
加拿大獨立保險從業員牌照
前香港友邦保險(AIA)首席壽險顧問
加拿大移民從業員文憑
(Immigration Practitioner Diploma)