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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:: G& h5 B6 Q5 U6 b( W- s2 f; |* ]5 `
Income
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You have to report your world income for the part of the year that
5 Z/ v% {& k3 M. t% Lyou were a resident of Canada. World income is income from all3 c" k/ j3 O" _' _( b
sources, both inside and outside Canada. In some cases, pension
! C1 `+ s e* o5 r0 iincome from outside of Canada may be exempt from tax in. P8 ^! D6 J$ u2 y$ F
Canada due to a tax treaty, but you must still report the income on3 U' N g. S! W/ G1 b
your tax return. You can deduct the exempt part on line 256 of
* ^/ d( z0 G/ G& u3 }( T2 byour tax return.: c. S- ]; d/ U
+ E0 R( D- }; U8 k* Z1 T' l: C
For the part of the year that you were not a resident of Canada,5 X7 j% @- N! R4 W
you have to report only the following income:
, A4 R' z7 b4 C+ z. `■ income from employment in Canada or from a business0 T. B' L9 ]( L: z8 \
carried on in Canada;
g/ H# |- Q/ J. w" X* K■ taxable capital gains from disposing of taxable Canadian
$ s" x2 z. y- M' mproperty; and
3 T: m* \; ?2 q( K0 p■ the taxable part of scholarships, fellowships, bursaries, and6 j$ z6 l3 F6 v6 E- n2 ]
research grants you received from Canadian sources.( o I! [! g7 z4 a- {
3 ]1 H) v# G( Furspace, 你的回答太不专业了,要加强理论学习哈,
% y1 p- m) _+ ]3 K- E; M不知道别瞎吓唬人哈:) |
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