回复: 关于海外资产申报的问题?!
补充
每年的报税指南都有对海外资产的界定，
http://www.cra-arc.gc.ca/E/pub/tg/5000-g/README.html
Foreign property
On page 2 of your return, there is a question for you to
answer about owning or holding foreign property at any
time in 2009. This refers to:
■ foreign property you owned; and
■ your share of foreign property in which you had an
interest.
Tick “Yes” if the total cost of all these properties was more
than CAN$100,000 in 2009. Attach a completed copy of
Form T1135, Foreign Income Verification Statement, to your
paper return. If you are filing your return electronically,
send the form to the address in the instructions on the form.
Note
Foreign property does not include:
■ property in your registered retirement savings plan
(RRSP), registered retirement income fund (RRIF), or
registered pension plan (RPP);
■ mutual funds registered in Canada that contain
foreign investments;
■ property you used or held exclusively in the course of
carrying on your active business; or
■ your personal-use property.
Form T1135 contains more information about filing and a
complete list of the different kinds of foreign property.
T1135表格中有详细说明
