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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:& a, l+ c* k, j
Income
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You have to report your world income for the part of the year that
: m# m& j+ c0 q1 {! Xyou were a resident of Canada. World income is income from all
3 b; i& e* a7 d4 Osources, both inside and outside Canada. In some cases, pension8 T" I6 ^7 x0 [& w3 U7 k! N; W
income from outside of Canada may be exempt from tax in
1 J2 F. {; X9 ]0 `/ N T/ N1 p' TCanada due to a tax treaty, but you must still report the income on& e) a1 `/ L( G6 R. E/ `$ S' @
your tax return. You can deduct the exempt part on line 256 of
0 C. r' F3 |1 b7 r3 k0 Vyour tax return./ u' ?% `; S& Y/ @: h6 p
& v$ T# h' Z/ t/ S2 J8 D/ V
For the part of the year that you were not a resident of Canada,
3 m' L& v( O: \/ z5 e4 p' qyou have to report only the following income:4 R9 `) a$ E3 V3 E2 L. L
■ income from employment in Canada or from a business
. r' a; b, P! [' \1 Q0 Zcarried on in Canada;7 P/ x! L" X- W4 ~! s. N5 t9 L3 H
■ taxable capital gains from disposing of taxable Canadian
+ T( ?+ C- A% l! n P5 \) Z* L: nproperty; and
; e$ C- {4 S: w5 ^* n; _■ the taxable part of scholarships, fellowships, bursaries, and8 y" c$ W4 a" S6 P9 X4 |( W% Q; L
research grants you received from Canadian sources.
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! R$ S4 m! v% W& Z0 Q' Gurspace, 你的回答太不专业了,要加强理论学习哈,
" Q; C' _# p0 C N, H不知道别瞎吓唬人哈:) |
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