You received working income tax benefit (WITB) advance payments in 2012.
You disposed of capital property in 2012 (for example, if you sold real estate or shares) or you realized a taxable capital gain (for example, if a mutual fund or trust attributed amounts to you, or you are reporting a capital gains reserve you claimed on your 2011 return).
You have to repay any of your old age security or employment insurance benefits. See line 235.
You have to contribute to the Canada Pension Plan (CPP). This can apply if, for 2012, the total of your net self-employment income and pensionable employment income is more than $3,500. See line 222.
You are paying employment insurance premiums on self-employment and other eligible earnings. See lines 317 and 430.
1. 如果保单是具有现金价值的终生寿险或万能寿险保单,则属于特定外国资产第4类,即non-resident trusts。其成本值应为已支付保费总额减去COI(cost of insurance)。虽然加拿大寿险保单内所获分配不计入保单持有人当年的应税收入,但是,外国保单作为一种非居民信托,每年保单获自保险基金分配的收入,可能会被视作居民持有人的个人应税收入,此种情况在税务上较为复杂,建议咨询专业税务顾问。
1. 如果保单是具有现金价值的终生寿险或万能寿险保单,则属于特定外国资产第4类,即non-resident trusts。其成本值应为已支付保费总额减去COI(cost of insurance)。虽然加拿大寿险保单内所获分配不计入保单持有人当年的应税收入,但是,外国保单作为一种非居民信托,每年保单获自保险基金分配的收入,可能会被视作居民持有人的个人应税收入,此种情况在税务上较为复杂,建议咨询专业税务顾问。
You received working income tax benefit (WITB) advance payments in 2012.
You disposed of capital property in 2012 (for example, if you sold real estate or shares) or you realized a taxable capital gain (for example, if a mutual fund or trust attributed amounts to you, or you are reporting a capital gains reserve you claimed on your 2011 return).
You have to repay any of your old age security or employment insurance benefits. See line 235.
You have to contribute to the Canada Pension Plan (CPP). This can apply if, for 2012, the total of your net self-employment income and pensionable employment income is more than $3,500. See line 222.
You are paying employment insurance premiums on self-employment and other eligible earnings. See lines 317 and 430.
You received working income tax benefit (WITB) advance payments in 2012.
You disposed of capital property in 2012 (for example, if you sold real estate or shares) or you realized a taxable capital gain (for example, if a mutual fund or trust attributed amounts to you, or you are reporting a capital gains reserve you claimed on your 2011 return).
You have to repay any of your old age security or employment insurance benefits. See line 235.
You have to contribute to the Canada Pension Plan (CPP). This can apply if, for 2012, the total of your net self-employment income and pensionable employment income is more than $3,500. See line 222.
You are paying employment insurance premiums on self-employment and other eligible earnings. See lines 317 and 430.
请教唐人,如何定义capital gain and capital loss? 买基金的收益(包括增值和分红)和损失(卖掉基金后亏损的部分)据说不全是capital gain 和capital loss,不能直接相抵。加拿大银行的 T5 表上已经分清楚了,可是投资大陆或着其他地方的基金怎么分呢?一般银行职员根本搞不清楚啊!多谢了。
请教唐人,如何定义capital gain and capital loss? 买基金的收益(包括增值和分红)和损失(卖掉基金后亏损的部分)据说不全是capital gain 和capital loss,不能直接相抵。加拿大银行的 T5 表上已经分清楚了,可是投资大陆或着其他地方的基金怎么分呢?一般银行职员根本搞不清楚啊!多谢了。