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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:
& D7 z9 I* x; F9 \, g4 HIncome
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You have to report your world income for the part of the year that5 X( |. R; W8 C. B. b# o
you were a resident of Canada. World income is income from all0 P, u( z* j* r) B
sources, both inside and outside Canada. In some cases, pension% h' i6 K6 k6 o# L2 Y S
income from outside of Canada may be exempt from tax in$ z/ U* u2 O5 t) J
Canada due to a tax treaty, but you must still report the income on( J& W( w, {" Y' v: n+ {0 T' ?% E
your tax return. You can deduct the exempt part on line 256 of* B9 ^ j" W7 a1 Z$ P
your tax return.
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For the part of the year that you were not a resident of Canada,1 i: e% ?) y$ a9 g* m$ q
you have to report only the following income:% S8 \, ]6 ~. F
■ income from employment in Canada or from a business
% |9 {4 K' }, A9 Ncarried on in Canada;
8 V% O- B) w* N( |■ taxable capital gains from disposing of taxable Canadian
/ w7 w6 @2 H2 h/ y! Hproperty; and
# T3 x+ j5 r& c■ the taxable part of scholarships, fellowships, bursaries, and
1 ~5 j" y! K6 i8 M; Rresearch grants you received from Canadian sources.. u8 q3 ]' _9 H& j
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urspace, 你的回答太不专业了,要加强理论学习哈,
, l. \# n0 U. B t* p不知道别瞎吓唬人哈:) |
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