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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: J& B. ~- k' |! pIncome
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You have to report your world income for the part of the year that
) G; v( j' ]. ~5 i3 \( L4 @" Fyou were a resident of Canada. World income is income from all
+ S( J4 ]0 p- G& B* P) p0 ^sources, both inside and outside Canada. In some cases, pension$ }' e$ F# K( i! M2 l: M
income from outside of Canada may be exempt from tax in
: b8 Z" z- S* t; L0 w$ `, I, @8 DCanada due to a tax treaty, but you must still report the income on
+ ?7 N v ?6 _ i+ U F, ~: gyour tax return. You can deduct the exempt part on line 256 of
& y, I' d @' Z% l" g" gyour tax return.
2 g9 ]( `4 Y& G! m7 {; A) s$ I
f0 O% r; r0 P8 g' s- rFor the part of the year that you were not a resident of Canada,
1 |: ~7 X. s3 F8 e, eyou have to report only the following income:
3 D, N1 o- j& ~! t* m: r■ income from employment in Canada or from a business' B; ~7 ~* v S! v0 @2 f( K
carried on in Canada;, f' o5 a c. J. R9 D
■ taxable capital gains from disposing of taxable Canadian7 ]2 [/ j! l' ]9 g$ u2 Z
property; and' ?* I$ H' Y9 P4 H; @ b& A! ?- c
■ the taxable part of scholarships, fellowships, bursaries, and
H3 R9 y" W& [research grants you received from Canadian sources.; B4 N _5 o' G8 b
e0 k4 C! ^( p" {+ K9 g# T( Ourspace, 你的回答太不专业了,要加强理论学习哈,
/ Y1 b1 v. y3 B. C1 l不知道别瞎吓唬人哈:) |
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