国内退休金在加拿大是否属于tax exempt的foreign income

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2015-09-22
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搭车问一下:要是有国内的收入和养老金,在加拿大报税的时候在软件里报的时候,应该要转化成加币来填,这个转化率是多少去了?我记得税务局里有提到这个转化率,突然查不到了。
有中国收入的用什么软件报税什么好?Turbotax
 

comeback

天若有情
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2014-11-17
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搭车问一下:要是有国内的收入和养老金,在加拿大报税的时候在软件里报的时候,应该要转化成加币来填,这个转化率是多少去了?我记得税务局里有提到这个转化率,突然查不到了。
有中国收入的用什么软件报税什么好?Turbotax
我是按18年12月31日的汇率换算的,不知对不对。。。
 

菠菜45

园友
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2009-08-21
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中加TAX TREATY:
https://www.fin.gc.ca/treaties-conventions/china_-eng.asp
第20条:
Article 20
Other Income
1. Items of income of a resident of a Contracting State, wherever arising, not dealt with in the foregoing Articles of this Agreement shall be taxable only in that Contracting State.
2. The provisions of paragraph 1 shall not apply to income, other than income from immovable property as defined in paragraph 2 of Article 6, if the recipient of such income, being a resident of a Contracting State, carries on business in the other Contracting State through a permanent establishment situated therein, or performs in that other Contracting State independent personal services from a fixed base situated therein, and the right or property in respect of which the income is paid is effectively connected with such permanent establishment or fixed base. In such case the provisions of Article 7 or Article 14, as the case may be, shall apply.
3. Notwithstanding the provisions of paragraphs 1 and 2, items of income of a resident of a Contracting State not dealt with in the foregoing Articles of this Agreement, and arising in the other Contracting State may be taxed in that other Contracting State.
 

菠菜45

园友
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2009-08-21
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没错。协议里列出了很多收入的种类并对这些收入的课税做出了清楚的指示,退休金不在这些名单上。所以协议第20条other income里就说了,凡是之前6-19条里没有包括的收入,均只在缔约国一方课税。所以中国的退休金不应该在加拿大(缔约国另一方)课税咯。我的理解是这样。
也读过中加税务协定,没有楼主这么细致,被你这么一说好像很有道理呢!
税务专家们都来说说
 
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