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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:
8 i$ k0 n/ w3 ^; v! l' t6 o2 |$ Q) jIncome
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You have to report your world income for the part of the year that7 i9 r8 I8 b/ m& I0 g- k
you were a resident of Canada. World income is income from all
2 K" k/ \8 Q& Z' o. ^2 hsources, both inside and outside Canada. In some cases, pension8 ^9 K# b; m c( k$ q1 n
income from outside of Canada may be exempt from tax in6 T: A# j/ U+ A
Canada due to a tax treaty, but you must still report the income on5 _7 |+ h7 b& d# u- Q$ ^
your tax return. You can deduct the exempt part on line 256 of9 B7 J5 p e3 K& N/ [2 S
your tax return.. e/ F' L* ^3 s+ n
1 s+ s+ e" y. ^8 l5 TFor the part of the year that you were not a resident of Canada,
5 x6 J. S# c8 N ]you have to report only the following income:7 y: e% ~, g* h# A7 ]
■ income from employment in Canada or from a business
' O$ n, Q* C/ ^' _carried on in Canada;
" L4 ]' Q* ^; f; S. \■ taxable capital gains from disposing of taxable Canadian
" k5 {& V1 H! L/ ^9 {$ v* Oproperty; and. J3 Z6 b( P( Z+ T) E% F4 G* a
■ the taxable part of scholarships, fellowships, bursaries, and8 R X" A% q# m) |$ y
research grants you received from Canadian sources.
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! |5 m3 F+ R2 m% Q$ x. B% Murspace, 你的回答太不专业了,要加强理论学习哈,
2 H% r6 Z3 [; I不知道别瞎吓唬人哈:) |
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