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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:- R! V9 Q a' T# f0 K8 a3 P& W7 F
Income
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You have to report your world income for the part of the year that' @! B# v0 V' k( v
you were a resident of Canada. World income is income from all1 h" R: D* A" Q& U+ Z0 [2 Z
sources, both inside and outside Canada. In some cases, pension
" E1 t" z1 i( s6 L: A/ Fincome from outside of Canada may be exempt from tax in: U3 K5 B6 D# l4 V5 [& N# F
Canada due to a tax treaty, but you must still report the income on; [: @/ Q1 N# z2 k# P
your tax return. You can deduct the exempt part on line 256 of( y Z* A: j: G0 g$ M6 }5 f- Y4 [2 _
your tax return.
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! s* U! v. c* {" D0 P( {% R9 BFor the part of the year that you were not a resident of Canada,
3 W: n7 ?8 g: X" X0 R/ Kyou have to report only the following income:
: w( Y. h9 { R8 k I& O% {! E; |■ income from employment in Canada or from a business
% _ |% i7 ]4 }7 H0 ]8 g6 Gcarried on in Canada;$ ?7 T6 v- L I1 P) F/ b' q
■ taxable capital gains from disposing of taxable Canadian" x* W# k0 K8 i- H; J8 Y1 D% b
property; and( ~( s: n i: o, r m3 y, u# z
■ the taxable part of scholarships, fellowships, bursaries, and
: E4 K: G+ C6 S. x" b' @research grants you received from Canadian sources." T/ I" Q* E! M! R
! b% c- u: _$ U9 Q
urspace, 你的回答太不专业了,要加强理论学习哈,
9 \' j6 w: A: y! t. h不知道别瞎吓唬人哈:) |
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