 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:3 X2 F: ~7 s! G k& ^) k
Income
8 H5 A" i# W( T! Z. b9 S- F( F
You have to report your world income for the part of the year that0 S# n$ {, Q4 ^, ^5 L: n7 q; _
you were a resident of Canada. World income is income from all; ~2 M2 m5 k2 p1 m8 @
sources, both inside and outside Canada. In some cases, pension! d* r9 O1 V2 Y
income from outside of Canada may be exempt from tax in" o+ ^% A* J% w. G+ h5 L' G
Canada due to a tax treaty, but you must still report the income on! i7 j) z1 g" c8 e! D
your tax return. You can deduct the exempt part on line 256 of; x$ g. U4 f$ [7 H, n5 _: ?( C( a
your tax return.
) Q$ Y( J3 ~4 W0 d( O% _( d) t8 k# @/ i6 S$ y; E
For the part of the year that you were not a resident of Canada,/ H# B2 v, ~: ]) f7 L4 K3 o K1 s# V
you have to report only the following income:
! V$ B' i+ [+ o* e4 b# S■ income from employment in Canada or from a business% \% ^8 M) |, P e1 K
carried on in Canada;
) B' Q3 B8 A6 o/ n9 I* n: `+ V/ V■ taxable capital gains from disposing of taxable Canadian
8 b8 ]$ D4 } O% u/ Y! W: {property; and
$ Y, }. A/ `$ h. K3 A' d* i }■ the taxable part of scholarships, fellowships, bursaries, and
) t1 A4 b% [+ @' aresearch grants you received from Canadian sources.
- P; M+ [0 j% E9 M
I7 h& x# V; u5 A' ?2 p5 {0 n7 Ourspace, 你的回答太不专业了,要加强理论学习哈,+ f& g) A3 x; \
不知道别瞎吓唬人哈:) |
|