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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:* O0 N1 n m6 i. {( v9 z: Q
Income+ e/ a+ _ c( j4 u3 T
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You have to report your world income for the part of the year that
/ Q, C% z; r$ `8 Myou were a resident of Canada. World income is income from all
, v7 F4 k1 L2 w9 b4 Xsources, both inside and outside Canada. In some cases, pension2 Q7 B7 @6 G% O6 n
income from outside of Canada may be exempt from tax in
" @. r% Z: J8 s. F. ^Canada due to a tax treaty, but you must still report the income on
" D7 P) C2 \8 o# }your tax return. You can deduct the exempt part on line 256 of
& Q. W& X* e9 {5 F8 Ryour tax return.% d- x- R, g; Y! j* f% T
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For the part of the year that you were not a resident of Canada,7 K! M( e- L9 t* O% ^6 L5 p+ _
you have to report only the following income:
) A. L! [$ j2 F- \■ income from employment in Canada or from a business
' [( k! b6 R ~' G3 q+ T. Q6 Ccarried on in Canada;
/ I+ D, L( G5 ^9 r6 k- e, P■ taxable capital gains from disposing of taxable Canadian
4 @% O) O7 y g7 y7 Sproperty; and
1 H) Y5 O7 ^* w8 d4 Y# j■ the taxable part of scholarships, fellowships, bursaries, and' a5 W2 L0 {! u7 B; d' x
research grants you received from Canadian sources.( W; [8 r$ ], w- J4 F1 `9 `8 m
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urspace, 你的回答太不专业了,要加强理论学习哈,; K; e0 D' i7 I. }# ~
不知道别瞎吓唬人哈:) |
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