可以参考加拿大税务局有关 "Foreign exchange gains and losses".# j% T) b% g3 L4 |
档案 Bulletin IT-95R, ( ]9 l- F2 |5 _ $ v U; p6 C A6 T一般情况下,外汇增值或亏损只需在交易后才需要报。% \0 `( K+ K! c3 Z
9 x, k u0 q2 _& I9 R. g; J/ o% e' X6 \举例,存款定期美元, 由于加元升值,尽管美元户口得到利息后有所增长,但美元贬值实际上令投资者亏损。 在返回加拿大后,可以报Capital Loss 1 z5 P0 b- ?6 H8 m9 x6 P; t3 e9 k) t* _3 f% Z- `
Capital gain or loss on foreign currency is incurred only when an actual transaction has occurred or is realized — a paper gain or loss on paper does not count.3 f7 |* u* u" m4 C