dividend, interest income 在T5 -statement of investment income 申报" l2 X- ~9 |; ], x" w+ o
" E z0 ]. \/ _. J1 t& M5 X
capital gain 要自己计算,在schedule 3上申报( w. z/ f( V9 s8 \0 J
3 i* O( q0 C: d% n+ v
又买又卖同一股票的行为不能同时发生在12月至1月这段时间,不然会被视为superficial loss,不能即时计入capital loss