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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% N9 S1 U8 H+ F/ i2 K" D1 A3 B+ b1 sIncome. R8 F' A! K' y* x1 }' z/ w
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You have to report your world income for the part of the year that
) j% z2 W% I6 |% A% y; X0 g+ iyou were a resident of Canada. World income is income from all
: V1 _* s& v: q/ `3 \7 x) d1 Ssources, both inside and outside Canada. In some cases, pension
: F4 b+ {/ u5 X# F Xincome from outside of Canada may be exempt from tax in2 Z) u1 J0 D: r, ? K* d* B
Canada due to a tax treaty, but you must still report the income on
" |" p' x& c/ w* Oyour tax return. You can deduct the exempt part on line 256 of0 n& H' H, b* ~/ x2 D
your tax return.+ s; Q0 a9 m( a o0 t! J9 a! F
/ O P0 [6 n# X x# TFor the part of the year that you were not a resident of Canada,+ D! O! P" ^! j5 ]$ J* l' }" q
you have to report only the following income: n3 z+ H, w. I( A3 e8 j; ~
■ income from employment in Canada or from a business
0 o# \0 I$ c' D4 A* qcarried on in Canada;
3 q5 k; |" {0 k0 W$ t0 D2 f■ taxable capital gains from disposing of taxable Canadian! c) @6 w5 x: W, q, q m0 f% X+ D
property; and
4 @! _" B: Z/ x* E7 U c: O7 @■ the taxable part of scholarships, fellowships, bursaries, and" ]( m! @9 ~: ]6 A B% Y% n" j( m
research grants you received from Canadian sources.
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( u# m: V4 H# E. Jurspace, 你的回答太不专业了,要加强理论学习哈,$ ^2 V4 a. w* _3 H+ C9 k
不知道别瞎吓唬人哈:) |
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