Montreanr

这是税法对换汇而引起capital gains or losses的规定，意味着低于200就可以不申报。

Post by lkp;2192073
为什么有200的exemption？:confused:

lkp

真博学！ :wink:

Post by Montreanr;2192102
这是税法对换汇而引起capital gains or losses的规定，意味着低于200就可以不申报。

我财不理你

Post by Montreanr;2191980
我理解，要申报。换汇的亏损或赢利，先减去$200的exemption，然后是capital gains or losses，最后乘50%，是taxable capital gains or losses(net)。 我自己的美金就因此而报过capital losses.

请教：

1）银行给单据吗？ 我没有收到。

2）填在哪一个 line?

Montreanr

这银行不给收据。填Schedule 3中相近的栏目。

Post by 我财不理你;2192280
请教：

1）银行给单据吗？ 我没有收到。

2）填在哪一个 line?

51741

Post by Montreanr;2192668
这银行不给收据。填Schedule 3中相近的栏目。

既然是银行不给收据还填它干啥？不是自找麻烦吗？

看看 T4037

When do you have a capital gain or loss?
Usually, you have a capital gain or loss when you sell or are considered to have sold capital property. The following are examples of cases where you are considered to have sold capital property:

• you exchange one property for another;
  
• you give property (other than cash) as a gift;
  
• shares or other securities in your name are converted;
  
• you settle or cancel a debt owed to you;
  
• you transfer certain property to a trust;
  
• your property is expropriated;
  
• your property is stolen;
  
• your property is destroyed;
  
• an option that you hold to buy or sell property expires;
  
• a corporation redeems or cancels shares or other securities that you hold (you will usually be considered to have received a dividend, the amount of which will be shown on a T5 slip);
  
• you change all or part of the property's use (see "Changes in use");
  
• you leave Canada (see Guide T4056, Emigrants and Income Tax); or
  
• the owner dies (see Guide T4011, Preparing Returns for Deceased Persons).
  

没有一条说换外汇算是 capital gain or loss。

再看 IT-95R
SUBJECT: INCOME TAX ACT
Foreign Exchange Gains and Losses

1. There are no provisions in the Act which specify whether a foreign exchange gain or loss is on account of income or capital. In determining whether such a gain or loss is on account of income, the basic principles of determining income from a business or property for purposes of subsection 9(1) of the Act must be applied. Thus the major problem in determining the income tax status of foreign exchange gains or losses is the identification of the transactions from which they resulted, or, in the case of funds borrowed in a foreign currency, the use of the funds. A related problem is the determination of the method of accounting to be followed in reporting foreign exchange gains or losses for tax purposes.

不做生意、不做贸易、不借外币，仅仅是兑换外币，还用得着申报 capital gain or loss 吗？

Montreanr

简单的外汇交换是不用考虑的capital gains or losses。但这里问问题者，是美元的定期，当到期取出(redeemed)时，这种是一种capital transaction，就得考虑了。
这不是自找麻烦，是一种诚信。我知道Concordia一对教授，每年将银行的各种帐号的利息加在一起，用一张便条写上几十刀的利息收入，没有银行单据。这种精神实在是可贵。

Post by 51741;2193335
既然是银行不给收据还填它干啥？不是自找麻烦吗？

看看 T4037

When do you have a capital gain or loss?

Usually, you have a capital gain or loss when you sell or are considered to have sold capital property. The following are examples of cases where you are considered to have sold capital property:

• you exchange one property for another;
  
• you give property (other than cash) as a gift;
  
• shares or other securities in your name are converted;
  
• you settle or cancel a debt owed to you;
  
• you transfer certain property to a trust;
  
• your property is expropriated;
  
• your property is stolen;
  
• your property is destroyed;
  
• an option that you hold to buy or sell property expires;
  
• a corporation redeems or cancels shares or other securities that you hold (you will usually be considered to have received a dividend, the amount of which will be shown on a T5 slip);
  
• you change all or part of the property's use (see "Changes in use");
  
• you leave Canada (see Guide T4056, Emigrants and Income Tax); or
  
• the owner dies (see Guide T4011, Preparing Returns for Deceased Persons).
  

没有一条说换外汇算是 capital gain or loss。

再看 IT-95R
SUBJECT: INCOME TAX ACT
Foreign Exchange Gains and Losses

1. There are no provisions in the Act which specify whether a foreign exchange gain or loss is on account of income or capital. In determining whether such a gain or loss is on account of income, the basic principles of determining income from a business or property for purposes of subsection 9(1) of the Act must be applied. Thus the major problem in determining the income tax status of foreign exchange gains or losses is the identification of the transactions from which they resulted, or, in the case of funds borrowed in a foreign currency, the use of the funds. A related problem is the determination of the method of accounting to be followed in reporting foreign exchange gains or losses for tax purposes.

不做生意、不做贸易、不借外币，仅仅是兑换外币，还用得着申报 capital gain or loss 吗？

51741

Post by Montreanr;2193898
简单的外汇交换是不用考虑的capital gains or losses。但这里问问题者，是美元的定期，当到期取出(redeemed)时，这种是一种capital transaction，就得考虑了。
这不是自找麻烦，是一种诚信。我知道Concordia一对教授，每年将银行的各种帐号的利息加在一起，用一张便条写上几十刀的利息收入，没有银行单据。这种精神实在是可贵。

Montreanr： 说实话，我认为你是一个热心、专业、敬业，而且守法的一个人。我敬佩你！

你提到的那位教授，我自认为我没有他那么伟大，但我的确也是一个按税法报税的守法公民。银行给的单子，我会一分不差地申报，但是银行不给单子的，我就不会像他那样自己去加起来再申报的。

这里问问题者，是美元的定期，当到期取出(redeemed)时，这种是一种capital transaction

关于这个问题，我有与你不同的理解，很想与你共同讨论，以求达到共识。

请看：
Income Tax Interpretation Bulletin
Foreign exchange gains and losses

NO.: IT-95R
DATE: December 16, 1980
SUBJECT: INCOME TAX ACT

Identification of Transactions

4. Where current foreign funds, i.e. funds obtained as a result of transactions on income account, are used to make a capital payment, such as a payment to purchase a capital property or a payment on a capital debt obligation, the exchange gain or loss on those current funds is reflected on income account at the time of the capital payment as though the funds had been converted to Canadian dollars and the same amount of Canadian funds had been used to make the capital payment. In such circumstances, there could subsequently be a capital gain or loss on the discharge of the capital debt obligation.

我的理解是：当美元定期到期时，转入了他的美金户口，就成了current foreign funds，如果他不用这笔钱去 make a capital payment，such as a payment to purchase a capital property or a payment on a capital debt obligation，那么，外汇兑换的盈利或损失，就不必申报。

我认为当美元到期后，换成加币，再存加币的定期，也只是一种简单的外汇兑换。不能算capital gains or losses。

kittyglass

请问一下，我去年刚登陆，7-9月读过一个小生意班，今年2月份收到RL-8和T2202a,但是一直都没有收到bursary的T4A(或者T4E),是否还需要报到收入中呢？或者我应该去学校还是哪里索要bursary的单据呢？十分感谢！

Montreanr

如果你有bursary，那一定要申报。现在的问题是，也许你去年收到的都是loan。无论怎样，你应该去学校问一个明白。

Post by kittyglass;2195732
请问一下，我去年刚登陆，7-9月读过一个小生意班，今年2月份收到RL-8和T2202a,但是一直都没有收到bursary的T4A(或者T4E),是否还需要报到收入中呢？或者我应该去学校还是哪里索要bursary的单据呢？十分感谢！

Montreanr

千万别给我带高帽，我只是在实践中学了一些东西。想当初刚进去，被人瞧不起，心里就憋了一股劲。但现在办公室的同事，有问题都问我，的确有一种扬眉吐气之感。

这个问题是值得讨论。但如果想简单地得到答案，我们可以打电话去税局问。但即便是税局，我们也要遇上明白人才行，因为那里面也有很多混混。

NO.: IT-95R中这段话，我理解，是make capital payment, or pay debt。而定期存款，是一种investment，属capital transaction，应该填在schedule 3的第5栏。

Post by 51741;2194117
Montreanr： 说实话，我认为你是一个热心、专业、敬业，而且守法的一个人。我敬佩你！

你提到的那位教授，我自认为我没有他那么伟大，但我的确也是一个按税法报税的守法公民。银行给的单子，我会一分不差地申报，但是银行不给单子的，我就不会像他那样自己去加起来再申报的。



关于这个问题，我有与你不同的理解，很想与你共同讨论，以求达到共识。

请看：
Income Tax Interpretation Bulletin
Foreign exchange gains and losses

NO.: IT-95R
DATE: December 16, 1980
SUBJECT: INCOME TAX ACT

Identification of Transactions

4. Where current foreign funds, i.e. funds obtained as a result of transactions on income account, are used to make a capital payment, such as a payment to purchase a capital property or a payment on a capital debt obligation, the exchange gain or loss on those current funds is reflected on income account at the time of the capital payment as though the funds had been converted to Canadian dollars and the same amount of Canadian funds had been used to make the capital payment. In such circumstances, there could subsequently be a capital gain or loss on the discharge of the capital debt obligation.

我的理解是：当美元定期到期时，转入了他的美金户口，就成了current foreign funds，如果他不用这笔钱去 make a capital payment，such as a payment to purchase a capital property or a payment on a capital debt obligation，那么，外汇兑换的盈利或损失，就不必申报。

我认为当美元到期后，换成加币，再存加币的定期，也只是一种简单的外汇兑换。不能算capital gains or losses。