回复: 关于“海外资产申报”，你真的弄明白了吗？
如果你在2009年的任何时刻，你的特定国外资产的总成本值都没有超过10万加元，你就不需要填报T1135。
又看了一遍Do you have to file a return? 里面好像根本没提到报税人的年龄，更没有提到性别，只要满足下面条件之一，你就必须报税：
You have to pay tax for 2009.
We sent you a request to file a return.
You and your spouse or common-law partner elected to split pension income for 2009. For more information, see line 115 - Other pensions or superannuation, line 116 - Elected split-pension amount, line 129 - RRSP income and line 210 - Deduction for elected split-pension amount.
You received Working Income Tax Benefit (WITB) advance payments in 2009, and you want to apply for WITB advance payments for 2010.
You disposed of capital property in 2009 (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 2008 return).
You have to repay any of your Old Age Security or Employment Insurance benefits. For more information, see line 235 - Social benefits repayment.
You have not repaid all amounts withdrawn from your registered retirement savings plan (RRSP) under the Home Buyers' Plan or the Lifelong Learning Plan. For more information, see Guide RC4135 - Home Buyers' Plan (HBP) or Guide RC4112 - Lifelong Learning Plan (LLP).
You have to contribute to the Canada Pension Plan (CPP). This can apply if, for 2009, the total of your net self-employment income and pensionable employment income is more than $3,500. See line 222 - Deduction for CPP or QPP contributions on self-employment and other earnings.
即使上列条件一个也不满足，如果满足下列条件之一，你也可以选择报税：
You want to claim a refund.
You want to claim the WITB for 2009.
You want to apply for the GST/HST credit (including any related provincial credit). For example, you may be eligible if you turn 19 before April 2011.
You or your spouse or common-law partner want to begin or continue receiving Canada Child Tax Benefit payments.
You have incurred a non-capital loss (see line 236 - Net Income) in 2009 that you want to be able to apply in other years.
You want to carry forward or transfer the unused part of your tuition, education, and textbook amounts (see line 323 - Tuition, education and textbook amounts).
You want to report income for which you could contribute to an RRSP in order to keep your RRSP deduction limit for future years up to date.
You want to carry forward the unused investment tax credit on expenditures you incurred during the current year (see line 412 - Investment tax credit).
You receive the Guaranteed Income Supplement or Allowance benefits under the Old Age Security Program. You can usually renew your benefit simply by filing your return by April 30. If you choose not to file a return, you will have to complete a renewal application form. This form is available from the Service Canada website.
报T1135表是纳税人的义务而不是权利，所以永远不存在能不能报的问题，只存在该不该报的问题。如果过去的某个税务年度因故漏报后者报错了，自己知道错了就要立即主动跟税务局联系报告更正，否则属于违法。
过奖了！Jason只是利用业余时间给同胞们提供一些但愿有用的信息而已。而且我并不是税务方面的专业人士，具体问题还请咨询专业税务顾问。
如果你在2009年的任何时刻，你的特定国外资产的总成本值都没有超过10万加元，你就不需要填报T1135。
又看了一遍Do you have to file a return? 里面好像根本没提到报税人的年龄，更没有提到性别，只要满足下面条件之一，你就必须报税：
You have to pay tax for 2009.
We sent you a request to file a return.
You and your spouse or common-law partner elected to split pension income for 2009. For more information, see line 115 - Other pensions or superannuation, line 116 - Elected split-pension amount, line 129 - RRSP income and line 210 - Deduction for elected split-pension amount.
You received Working Income Tax Benefit (WITB) advance payments in 2009, and you want to apply for WITB advance payments for 2010.
You disposed of capital property in 2009 (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 2008 return).
You have to repay any of your Old Age Security or Employment Insurance benefits. For more information, see line 235 - Social benefits repayment.
You have not repaid all amounts withdrawn from your registered retirement savings plan (RRSP) under the Home Buyers' Plan or the Lifelong Learning Plan. For more information, see Guide RC4135 - Home Buyers' Plan (HBP) or Guide RC4112 - Lifelong Learning Plan (LLP).
You have to contribute to the Canada Pension Plan (CPP). This can apply if, for 2009, the total of your net self-employment income and pensionable employment income is more than $3,500. See line 222 - Deduction for CPP or QPP contributions on self-employment and other earnings.
即使上列条件一个也不满足，如果满足下列条件之一，你也可以选择报税：
You want to claim a refund.
You want to claim the WITB for 2009.
You want to apply for the GST/HST credit (including any related provincial credit). For example, you may be eligible if you turn 19 before April 2011.
You or your spouse or common-law partner want to begin or continue receiving Canada Child Tax Benefit payments.
You have incurred a non-capital loss (see line 236 - Net Income) in 2009 that you want to be able to apply in other years.
You want to carry forward or transfer the unused part of your tuition, education, and textbook amounts (see line 323 - Tuition, education and textbook amounts).
You want to report income for which you could contribute to an RRSP in order to keep your RRSP deduction limit for future years up to date.
You want to carry forward the unused investment tax credit on expenditures you incurred during the current year (see line 412 - Investment tax credit).
You receive the Guaranteed Income Supplement or Allowance benefits under the Old Age Security Program. You can usually renew your benefit simply by filing your return by April 30. If you choose not to file a return, you will have to complete a renewal application form. This form is available from the Service Canada website.
报T1135表是纳税人的义务而不是权利，所以永远不存在能不能报的问题，只存在该不该报的问题。如果过去的某个税务年度因故漏报后者报错了，自己知道错了就要立即主动跟税务局联系报告更正，否则属于违法。
过奖了！Jason只是利用业余时间给同胞们提供一些但愿有用的信息而已。而且我并不是税务方面的专业人士，具体问题还请咨询专业税务顾问。
