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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 E r. {" `: c) r# y* b
Income: W; P/ L9 r3 J2 U; \- B
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You have to report your world income for the part of the year that4 W' z/ H' ?1 Q% }& r9 c
you were a resident of Canada. World income is income from all
( N8 ?5 Z* V9 x$ |4 m* S$ Hsources, both inside and outside Canada. In some cases, pension/ c9 q8 t8 T5 ] g4 \/ W/ Q- [" ?
income from outside of Canada may be exempt from tax in
F9 N; f( }1 D& |, n6 ~7 d9 U4 `3 ]Canada due to a tax treaty, but you must still report the income on
- U# m: M q+ Iyour tax return. You can deduct the exempt part on line 256 of$ O# O* ]7 N1 _7 p3 i1 z
your tax return.
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For the part of the year that you were not a resident of Canada,1 v7 `4 O$ a3 k: [8 ^- P a
you have to report only the following income:( [8 z7 v8 f4 B+ N4 [
■ income from employment in Canada or from a business; e: ~& k# P" k+ F" U
carried on in Canada;
3 N$ [8 D, T0 ?$ j0 Q9 }# M■ taxable capital gains from disposing of taxable Canadian
2 H+ E4 k; Q4 q$ _6 R# O/ i5 u1 F' Aproperty; and
- a& v w: x0 S6 n+ }+ F5 o% o■ the taxable part of scholarships, fellowships, bursaries, and7 r L3 ^( Y4 x8 t! `
research grants you received from Canadian sources.! q0 J5 c: Z8 h9 C4 `- E D, d
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urspace, 你的回答太不专业了,要加强理论学习哈,* d9 e7 B+ {. h' C! B4 _, @/ l
不知道别瞎吓唬人哈:) |
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