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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:& s6 k" ?2 X$ J9 g' [, F: w
Income
4 W' Y; A! X1 }0 X+ k% A5 o" E* i
You have to report your world income for the part of the year that C! {+ g6 v- M+ `- Y3 Y& `
you were a resident of Canada. World income is income from all
$ r) R! ?$ S( ], i) N! |' csources, both inside and outside Canada. In some cases, pension
3 n9 `% A; o3 P" \/ Nincome from outside of Canada may be exempt from tax in
7 }6 U; P9 t J3 a6 CCanada due to a tax treaty, but you must still report the income on
0 t& {8 Z7 n- D% M! qyour tax return. You can deduct the exempt part on line 256 of6 I* W5 Z8 Y7 g- }2 D- ]( P
your tax return.# R3 U$ l7 O$ m$ G+ k# X
r: C+ X2 t1 s0 h
For the part of the year that you were not a resident of Canada,
$ b; t9 F" M2 |6 r" b5 Iyou have to report only the following income:
: s6 T) R' ] X■ income from employment in Canada or from a business
( c. T9 ?% j9 t2 c, q0 H. ?9 `carried on in Canada;
. h. U$ r6 q# R! A- L/ @7 }■ taxable capital gains from disposing of taxable Canadian7 m% y. V/ w: u* G' ~- T7 s& u
property; and4 O) s. n( Z" A/ x1 X0 R
■ the taxable part of scholarships, fellowships, bursaries, and, x, l: [/ @5 z+ I9 J
research grants you received from Canadian sources.
$ a9 @/ R ]/ }' f. s7 J. J) Q3 N* A' {& `
urspace, 你的回答太不专业了,要加强理论学习哈,
' i. r6 I" K; B1 m% G/ o; y不知道别瞎吓唬人哈:) |
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