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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:9 g C! `5 ^4 o; U
Income
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You have to report your world income for the part of the year that
9 n2 v' Z, G, eyou were a resident of Canada. World income is income from all
+ j$ O/ d7 E$ H1 d+ Y: vsources, both inside and outside Canada. In some cases, pension1 j5 K5 X% q) d8 {) j& d3 N
income from outside of Canada may be exempt from tax in
4 l- Q4 M4 E9 G. E+ yCanada due to a tax treaty, but you must still report the income on
% O4 u9 A, L3 cyour tax return. You can deduct the exempt part on line 256 of& @* C- u; U- R a3 C
your tax return.
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. M* B [* w% j# ]; a9 {; Q6 MFor the part of the year that you were not a resident of Canada,, G" w9 P8 y4 O: N% k
you have to report only the following income:- F/ }# ~8 K4 j' T" k( g* ]
■ income from employment in Canada or from a business2 }0 H: `9 E- ^+ w! O
carried on in Canada;# H" Y. Z8 t5 V, `2 b8 \: J! d
■ taxable capital gains from disposing of taxable Canadian2 C+ N! N- A1 t) L9 o8 p6 x4 x
property; and8 F- {; B- C: K' Y8 n$ N& n
■ the taxable part of scholarships, fellowships, bursaries, and) V% V0 ?# k8 I+ Z
research grants you received from Canadian sources.% k/ c7 ?3 K& u7 p4 H5 A
# \ q5 g7 ^1 Z& F5 burspace, 你的回答太不专业了,要加强理论学习哈,% V8 H: d$ o& t- I: @
不知道别瞎吓唬人哈:) |
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