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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:$ w$ t; i) a% \, z
Income8 R; Z, `0 g/ @) T* d0 Z
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You have to report your world income for the part of the year that- @0 J0 ^% V( L+ q% G7 u
you were a resident of Canada. World income is income from all
# s8 E5 f' k: F; J- v/ ]- I3 Z* psources, both inside and outside Canada. In some cases, pension
5 k! Z5 Y1 U0 W% \! W. c( Gincome from outside of Canada may be exempt from tax in
0 P- U7 C- z) ?, s9 {; I8 I2 ~Canada due to a tax treaty, but you must still report the income on7 S& W# i& `4 C' J
your tax return. You can deduct the exempt part on line 256 of
, Y% [, x1 F9 L2 u- C7 \( F, ^your tax return.
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For the part of the year that you were not a resident of Canada,! Z n. _. ~: }0 G
you have to report only the following income:
# m2 s: B* Q: R; {+ } f- i■ income from employment in Canada or from a business% K0 L" s* H6 ?; k& @7 b2 g
carried on in Canada;9 b4 y7 `4 f$ h3 ]+ Y
■ taxable capital gains from disposing of taxable Canadian
' Y1 l2 J1 z, U1 |! [' X/ b8 t5 gproperty; and y- W/ N2 Y+ {
■ the taxable part of scholarships, fellowships, bursaries, and* ?4 z- p. j, Y: d! I( v! E" v
research grants you received from Canadian sources.6 y9 k$ {; `8 w/ r
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urspace, 你的回答太不专业了,要加强理论学习哈,- t+ b4 e `$ r, `% b( Q! U3 A( z
不知道别瞎吓唬人哈:) |
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