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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:( c% ~# C. w: r ^9 {- i. m+ K
Income8 f8 d7 D6 [9 u9 ^
9 O! i9 P) Y5 J. R/ |; l8 o2 J3 eYou have to report your world income for the part of the year that
: P2 V& t2 [6 c& myou were a resident of Canada. World income is income from all
7 W% g3 B: v- Q) |3 s8 Fsources, both inside and outside Canada. In some cases, pension% H9 c8 L/ [5 c: J0 ]' {- z
income from outside of Canada may be exempt from tax in
0 t. _& I; L& U5 @Canada due to a tax treaty, but you must still report the income on
& H4 B1 B3 h# ` q$ hyour tax return. You can deduct the exempt part on line 256 of
6 U1 l( R3 }# s& c: qyour tax return.7 N4 T6 ]/ y$ r; d
7 P& J0 [$ a8 ?, P5 y q+ x
For the part of the year that you were not a resident of Canada,
' B# }0 m1 x4 Qyou have to report only the following income: ?( k6 M' F7 ^& ?& S
■ income from employment in Canada or from a business
, @, z4 f( e; G) z& v: A P' o+ L) ycarried on in Canada;% X! c; }+ R6 @! E: O
■ taxable capital gains from disposing of taxable Canadian
* D# t8 R. ~( e- W) c+ Gproperty; and; X# _& @8 R* {% a3 w. m* ]7 n# M; Z$ i
■ the taxable part of scholarships, fellowships, bursaries, and
* B- k- r" F: h6 a2 v# }research grants you received from Canadian sources.0 @0 I" l$ q4 P4 M9 s# ?7 c2 l
8 w4 q6 K. N v* r/ a$ S! D; Durspace, 你的回答太不专业了,要加强理论学习哈,
5 u, M* B. ]$ |1 S8 l+ D B* _. N3 g4 K不知道别瞎吓唬人哈:) |
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