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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:
0 y' n5 o! M- r- o& MIncome8 B/ N: g, B, [( |" P
( a* S/ c' ^$ m# M' A6 C& P; CYou have to report your world income for the part of the year that
4 Y- s4 s+ N% Nyou were a resident of Canada. World income is income from all
8 b) X% R* r& F5 L/ msources, both inside and outside Canada. In some cases, pension/ W5 _$ W! B. [+ F9 \
income from outside of Canada may be exempt from tax in) F' J6 a+ ]# q4 K1 n
Canada due to a tax treaty, but you must still report the income on
! H+ e) E4 w/ ^" |# Ryour tax return. You can deduct the exempt part on line 256 of
5 \5 |2 I- t" X2 T" P' `! jyour tax return.
& V* t) x# K% B8 [( a$ N. X6 R* W+ O' ? v: K
For the part of the year that you were not a resident of Canada,
* o; z7 O+ G- S" h2 Byou have to report only the following income:
2 Y, U) E" \$ B( z■ income from employment in Canada or from a business
; |$ X) d/ t) C+ y; Vcarried on in Canada;
K$ M* o, M9 G, [0 w1 e■ taxable capital gains from disposing of taxable Canadian1 g& U' G, o3 C) v2 f
property; and$ @% @. ^4 r4 @+ U/ E2 p9 ~* y: T
■ the taxable part of scholarships, fellowships, bursaries, and
- }- m& e; x8 o4 {' ?! |research grants you received from Canadian sources.
7 l9 |) j& R0 Y6 |# k% d# n' E9 p: T% Q3 y) K, U/ _
urspace, 你的回答太不专业了,要加强理论学习哈,( K5 Y# b0 s9 a
不知道别瞎吓唬人哈:) |
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