加拿大家园论坛

请问2022申报2021年税，海外收入的人民币折算加币按什么汇率计算？

原文链接：https://forum.iask.ca/threads/932376/

新园丁 : 2022-04-09#1
请问2022申报2021年税，海外收入的人民币折算加币按什么汇率计算？

ilovelhm : 2022-04-09#2
新园丁 说:
请问2022申报2021年税，海外收入的人民币折算加币按什么汇率计算？
点击展开...
Bank of Canada 有年度平均汇率数据，按照那个，

reed : 2022-04-09#3
www.bankofcanada.ca

Annual exchange rates

View the annual average exchange rates. Published on the last business day of the year by 12:30 ET.
www.bankofcanada.ca www.bankofcanada.ca

恍然如梦 : 2022-04-10#4
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bfbs : 2022-04-11#5
我今天刚刚看到：
2019年开始
Report in Canadian dollars foreign income and other foreign currency amounts (such as expenses and foreign taxes paid). In general, the foreign currency amount should be converted using the Bank of Canada exchange rate in effect on the day it arises.

2018年之前
Report foreign income and other foreign amounts (such as expenses and foreign taxes paid) in Canadian dollars. Use theBank of Canada exchange rate in effect on the day you received the income or paid the expense. If the amount was paid at various times in the year, visit bankofcanada.ca or contact the CRA for an average annual rate.

怎么办？No clue

reed : 2022-04-11#6
bfbs 说:
我今天刚刚看到：
2019年开始
Report in Canadian dollars foreign income and other foreign currency amounts (such as expenses and foreign taxes paid). In general, the foreign currency amount should be converted using the Bank of Canada exchange rate in effect on the day it arises.

2018年之前
Report foreign income and other foreign amounts (such as expenses and foreign taxes paid) in Canadian dollars. Use theBank of Canada exchange rate in effect on the day you received the income or paid the expense. If the amount was paid at various times in the year, visit bankofcanada.ca or contact the CRA for an average annual rate.

怎么办？No clue
点击展开...
我刚在加拿大政府网站上看到这个：

Line 10400 – Other employment income: Foreign employment income - Canada.ca

This page explains how to report foreign employment income you may have received in the year. Line 10400 - Foreign employment income, note: Line 10400 was line 104 before tax year 2019.
www.canada.ca www.canada.ca

摘引其中一段，看最后一句，似乎还是与你引用的2018年之前的规定一样。

不过这是指Foreign employment income，而不是一般的Foreign income，不知有区别没有。

Line 10400 – Other employment income:
Foreign employment income​

Note: Line 10400 was line 104 before tax year 2019.
Foreign employment income is income earned outside Canada from a foreign employer.
Report your foreign employment income in Canadian dollars. In general, the foreign currency amount should be converted using the Bank of Canada exchange rate in effect on the day you received the income. Alternatively, the CRA will also generally accept a rate for that day from another source if the source meets all of the following conditions.
The source is:
  • widely available
  • verifiable
  • published by an independent provider on an ongoing basis
  • recognized by the market
  • used in accordance with well-accepted business principles
  • used to prepare financial statements (if any)
  • used regularly from year to year
If the amount was paid at various times in the year, you can use the average annual rate.

hearsay : 2022-04-11#7
bank of canada