An individual (other than a trust) does not have to file a T1135 for the year
in which the individual first becomes a resident of Canada (section 233.7 of
the Act).
An individual (other than a trust) does not have to file a T1135 for the year in which the individual first becomes a resident of Canada (section 233.7 of the Act).
官网上找到了一个解释:
31. What is the reporting requirement for new immigrants? How is the cost amount determined for property that was owned at the time of immigration to Canada?
An individual does not have to file Form T1135 for the tax year in which he or she first became resident in Canada. For a new resident, the cost amount of foreign property is its fair market value at the time he or she first became resident in Canada. Use this fair market value in determining the new resident’s Form T1135 filing requirement in future years.
还有一问题,用Studio Tax填报税中“Foreign sourced income for the part of the year that you were not a resident of Canada", 就字面上而言应是成为加拿大居民前海外收入。这个居民指的是成为永久居民还是税务居民?成为永久居民前的收入应和报税无关,为什么会要填?请填过的人帮忙指点,先谢了!