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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:
! |/ R2 E% ~: |+ uIncome
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# S- E4 f) Z6 e+ a4 P/ X( K7 ]You have to report your world income for the part of the year that$ {) X: I$ ?9 \3 D, z' D' q5 q/ q
you were a resident of Canada. World income is income from all9 O2 t% [# V2 J6 z1 f% k/ j
sources, both inside and outside Canada. In some cases, pension- t6 i# t3 V9 Z U6 a% k
income from outside of Canada may be exempt from tax in0 [/ K4 _! q' S# u6 ?! x2 g
Canada due to a tax treaty, but you must still report the income on1 c# V1 @7 `0 u% t
your tax return. You can deduct the exempt part on line 256 of7 \0 p" H$ R& M! ^- f0 `
your tax return.
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6 y; v+ y' x( W- SFor the part of the year that you were not a resident of Canada,
3 o* n4 k. t& t+ R( ?7 Z0 @6 J3 P6 Wyou have to report only the following income:7 b8 A m( g& b/ Y" x, f
■ income from employment in Canada or from a business
% t2 K; ^! R, N7 D, P" H# F% Ycarried on in Canada;
a& G! z+ Z; K7 u% B■ taxable capital gains from disposing of taxable Canadian
1 M' o" C3 p8 k* C, f2 @+ Yproperty; and
, P# x( ^- {/ X5 t! R■ the taxable part of scholarships, fellowships, bursaries, and
/ I) t, f9 b* m0 Tresearch grants you received from Canadian sources.0 X1 N4 S% c( p w0 ]+ a# Z. k
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urspace, 你的回答太不专业了,要加强理论学习哈,( Y$ X0 u- z) |4 S& K6 S
不知道别瞎吓唬人哈:) |
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