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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:
: H: u7 D1 O- ^# T9 \& {Income% l+ }% O# E; j& ?: f' T, D+ O
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You have to report your world income for the part of the year that9 ~2 _7 k# G! I
you were a resident of Canada. World income is income from all+ b" r9 `3 j0 p6 w( H4 b4 F
sources, both inside and outside Canada. In some cases, pension
$ V8 z$ Z `! ]: a8 n; O' d9 Pincome from outside of Canada may be exempt from tax in
; [$ E# m& S; Q& @Canada due to a tax treaty, but you must still report the income on
# \& K8 r0 ~( D' Myour tax return. You can deduct the exempt part on line 256 of6 z% ~( M: {7 ~
your tax return.2 O6 \- g7 W1 M+ u8 S8 E5 E6 R
" G$ W! Y* |5 ]# v3 B1 oFor the part of the year that you were not a resident of Canada,4 Y5 p! t& {: _- ?) R% s" ~( {) ?
you have to report only the following income:; O, |% I' g* S" M N2 Z/ h/ c
■ income from employment in Canada or from a business Y" c: r' C+ a' x
carried on in Canada;
, ?. ?. m% x0 m. g3 z" W■ taxable capital gains from disposing of taxable Canadian
6 s# M6 l: g! L. E* Uproperty; and% B8 r( E/ b8 e0 @
■ the taxable part of scholarships, fellowships, bursaries, and2 f! ]0 `& X% ?8 D
research grants you received from Canadian sources.6 n2 f# S' Y) g9 G1 ?
$ @ B* K t/ W3 Y: c1 y) Y" Jurspace, 你的回答太不专业了,要加强理论学习哈,( y" J2 L3 j& x
不知道别瞎吓唬人哈:) |
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