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发表于 2010-4-1 22:32
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谢谢whst111, 找到官方解释了:
4 h4 C3 S- M2 c2 h# j3 t* \* jIncome4 ]) M. W; R/ o: k8 k" F
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You have to report your world income for the part of the year that
. x3 ~3 Z. f+ N/ Z& ~0 [you were a resident of Canada. World income is income from all0 F' A7 a9 m: t" q7 s6 l% X1 V
sources, both inside and outside Canada. In some cases, pension8 E& S; [. m+ G/ I; Y9 U" X, a
income from outside of Canada may be exempt from tax in1 F; E) t: Z6 J1 Z, x& l
Canada due to a tax treaty, but you must still report the income on
0 F' L! D) m' Y# V5 |2 [1 Syour tax return. You can deduct the exempt part on line 256 of
# ^4 Q9 `, H, v; q" u; L1 P# pyour tax return.' E" @+ V. L1 N- X9 g
4 j G$ s* ?/ w1 Z/ ?! J8 o5 ?) FFor the part of the year that you were not a resident of Canada,
" T1 Y% [1 G+ [1 N, F, xyou have to report only the following income:4 E: a' d5 `2 J; l( F, n6 r9 G+ @
■ income from employment in Canada or from a business. B& r. v3 u: J! Z* V" C6 |
carried on in Canada;9 Z. i T. ~$ }: A
■ taxable capital gains from disposing of taxable Canadian: ~" E. E) y& x1 f4 T C/ b
property; and
7 v. c' d0 X4 V8 M p■ the taxable part of scholarships, fellowships, bursaries, and6 t. p Y" P) M. f! d. F
research grants you received from Canadian sources.
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urspace, 你的回答太不专业了,要加强理论学习哈,1 ~4 N; P9 z- ?8 n5 b6 } Z
不知道别瞎吓唬人哈:) |
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