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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:: B# u3 [1 i2 k, D) m$ ]
Income/ N; D0 R X4 B' x2 y
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You have to report your world income for the part of the year that
; u. a4 O6 W$ c' Pyou were a resident of Canada. World income is income from all$ ~7 j7 u" O2 P4 W8 j2 p
sources, both inside and outside Canada. In some cases, pension+ V5 o7 ~6 o8 n
income from outside of Canada may be exempt from tax in* u& b4 i( X% \ r4 _, V! x
Canada due to a tax treaty, but you must still report the income on
6 A+ c8 B( {/ H$ {your tax return. You can deduct the exempt part on line 256 of; u: d7 n' @. V4 b3 X8 o- x7 N
your tax return./ T$ ?+ p: U9 D, T7 m0 j
, Z" e1 n; e& T# l$ @/ bFor the part of the year that you were not a resident of Canada,
9 d$ R' D% k. y$ L+ N+ }! n) c+ B7 |you have to report only the following income:
* X% }& Y* F* C* q& T3 X0 S/ N2 i4 n■ income from employment in Canada or from a business% e( M$ K7 N4 ]/ @4 z
carried on in Canada;
5 Q# h! Y9 s! f% y( M4 A: d■ taxable capital gains from disposing of taxable Canadian
^2 E. `$ T2 G9 M( Kproperty; and8 d8 c0 `) V& I: ~3 S/ N8 U1 y
■ the taxable part of scholarships, fellowships, bursaries, and
( u$ F X5 s, b2 [research grants you received from Canadian sources.
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+ ~ f9 [ d# Hurspace, 你的回答太不专业了,要加强理论学习哈,
0 B$ {& F2 H& I, j' l; }不知道别瞎吓唬人哈:) |
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