过去中国的个税起征点是800元,800元以下是不用交税的,每年这个免税额是填在256行吗?也就是说104行的总收入包含了800元以下免税的收入,计算260行应税收入时应用236行的净收入减去256行(在中国800元以下的免税额)的免税收入,这样理解对吗?请教一下。 Line 256 - Income exempt under a tax treaty
If you included foreign income on your return (such as support payments you received from a resident of another country and reported on line 128) that is tax-free in Canada because of a tax treaty, you can claim a deduction for it. If you do not know whether any part of the foreign income is tax-free, contact us, or see Tax Treaties.