回複：you are wrong

老貓查到這份資料，請閣下指點

Amounts that are not taxed
You do not have to include certain amounts in your income, including the following:

any GST/HST credit or Canada Child Tax Benefit payments, as well as those from related provincial and territorial programs;
Quebec family allowances and the Allowances for Handicapped Children paid by the province of Quebec;
compensation received from a province or territory if you were a victim of a criminal act or a motor vehicle accident;
lottery winnings;
most gifts and inheritances;
amounts paid by Canada or an ally (if the amount is not taxable in that country) for disability or death due to war service;
most amounts received from a life insurance policy following someone's death; and
most payments of the type commonly referred to as "strike pay" received by a member from his or her union who is on strike or locked out, even if the member performs picketing duties as a requirement of membership.
Note
Income earned on any of the above amounts (such as interest you earn when you invest lottery winnings) is taxable.

Forms and publications
General Income Tax and Benefit Guide
IT213R, Prizes from lottery schemes, pool system betting and giveaway contests
IT334R2, Miscellaneous receipts
IT365R2, Damages, settlements, and similar receipts
IT397R, Amounts Excluded from Income - Statutory Exemptions and Certain Service or RCMP Pensions, Allowances and Compensation
IT397RSR, Amounts Excluded from Income - Statutory Exemptions and Certain Service or RCMP Pensions, Allowances and Compensation Special Release
資料來源
http://www.cra-arc.gc.ca/tax/individuals/topics/income-tax/return/completing/reporting-income/nottaxed-e.html

同時請參考下列的網頁
http://www.taxfoundation.org/blog/show/1318.html

最後這是加拿大稅務的簡介
http://en.wikipedia.org/wiki/Taxation_in_Canada

所有跟帖： 

• 回複：回複：you are wrong -煩惱很多- ♀ (42 bytes) () 05/26/2006 postreply 22:02:03