  鲜花( 33)   鸡蛋( 0)  
 | 
 
 
 楼主 |
发表于 2010-4-1 22:32
|
显示全部楼层
 
 
 
谢谢whst111, 找到官方解释了:" p0 M3 n" |& b4 t: t% }7 v 
Income 
5 M# M( j0 C* r+ H% c( \6 r/ `8 f$ }* z- f; z+ u7 z 
You have to report your world income for the part of the year that$ D2 P7 x( H0 P1 A9 q/ o 
you were a resident of Canada. World income is income from all 
2 A2 s2 \0 W( ]" \  [. gsources, both inside and outside Canada. In some cases, pension 
+ ~6 J- a8 F2 x  j, ~! O4 i9 sincome from outside of Canada may be exempt from tax in: r7 y) z" W1 X 
Canada due to a tax treaty, but you must still report the income on9 j5 R  Q2 ^6 |- g2 j 
your tax return. You can deduct the exempt part on line 256 of3 N6 A' W5 h5 P# o7 x0 E 
your tax return. 
5 s) {" l# p+ Y; ^& C 
$ w' k) g3 f; n# M! m( yFor the part of the year that you were not a resident of Canada, 
- q! ?) j! T( x2 d' q! R+ j5 @you have to report only the following income:4 L% P% H* E1 H8 p8 z% N- Q+ K 
■ income from employment in Canada or from a business1 |4 Q" T/ o8 R2 } 
carried on in Canada;. ]  _. ]0 r" `/ p- Y  s 
■ taxable capital gains from disposing of taxable Canadian 
9 `* a; a& e' f! s8 Y7 Dproperty; and  P5 m0 {. V4 \5 {( O: Y) t  _5 Z 
■ the taxable part of scholarships, fellowships, bursaries, and 
/ ^9 O' K8 N" n& `0 m% Yresearch grants you received from Canadian sources. 
' _7 G) N9 x  u, y- W5 x! l/ M. x: @: h1 q; u( _1 E' \) B 
urspace, 你的回答太不专业了,要加强理论学习哈, 
6 y! _; `5 z6 u0 Y$ l不知道别瞎吓唬人哈:) |   
 
 
 
 |