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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:) D8 v6 E: j: \, X: A% F
Income: |5 V1 v' X; b
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You have to report your world income for the part of the year that/ Z9 v- c e% S4 O- Q6 W$ e- V* [
you were a resident of Canada. World income is income from all" C1 n* ~+ v% u
sources, both inside and outside Canada. In some cases, pension2 B) ^+ ]9 D; Q) S( K
income from outside of Canada may be exempt from tax in4 A# p/ ?5 Z1 l8 O; i3 Z+ C. S
Canada due to a tax treaty, but you must still report the income on, ~+ [9 i$ E' |, x/ h ~
your tax return. You can deduct the exempt part on line 256 of
) d7 U7 e0 a- l8 N3 I8 D! Y( Wyour tax return.
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, Q# P% y! }1 x; ^7 [6 W" yFor the part of the year that you were not a resident of Canada, R1 _6 O+ E! \0 J6 b) p z
you have to report only the following income:% ^ [3 t0 `7 M' O2 V
■ income from employment in Canada or from a business' C/ ]. x1 I" w5 c
carried on in Canada;
4 n& ^- X1 \! v, O9 M■ taxable capital gains from disposing of taxable Canadian
! e" K/ g3 F) u j( rproperty; and
$ t% Y! N0 r' f, i* F8 ~■ the taxable part of scholarships, fellowships, bursaries, and- D5 m6 y" P9 h' Y
research grants you received from Canadian sources.
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3 v7 i& s' l5 B; M" @urspace, 你的回答太不专业了,要加强理论学习哈,
' m) O9 D7 b$ `) S; e n不知道别瞎吓唬人哈:) |
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