Mr. Trump писал(а):Пенсия из РФ сначала включается в доход (линия 115 декларации), потом эта же сумма полностью вычитается из дохода (линия 256) в соответствии с Соглашением об избежании двойного налогооблoжения. Для расчета суммы справка из ПФ будет лучшим вариантом, но и выписки из россйского банка должно быть достаточно. Для персчета сумм в канадские доллары используется усредненный рейт ЦБ Канады
1) Line 115 - Pensions from a foreign country
If you received a pension from another country, you have to report the total amount on your return in Canadian dollar.
If you received a pension from another country, you have to report the total amount on your return in Canadian dollars. Use the Bank of Canada exchange rate that was in effect on the day you received the pension. If you received the pension at different times during the year, use the average annual exchange rate. The average monthly rate as well as the daily rate are available by visiting the Bank of Canada Web site. If there is a tax treaty with the country your pension is from, you can claim a deduction on line 256 for the part of your foreign pension income that is tax-free in Canada.
http://www.cra-arc.gc.ca/tx/ndvdls/tpcs ... u-eng.html
2) AGREEMENT BETWEEN THE GOVERNMENT OF CANADA AND THE GOVERNMENT OF THE RUSSIAN FEDERATION FOR THE AVOIDANCE OF DOUBLE TAXATION
ARTICLE 18
Pensions and Similar Payments
Pensions and other similar payments of any kind arising in a Contracting State and paid to a resident of the other Contracting State shall be taxable only in the first mentioned State.
http://www.treaty-accord.gc.ca/text-tex ... &id=102408
3) Line 256 - Exempt foreign income
If you reported foreign income on your return that is tax-free in Canada because of a tax treaty, you can claim a deduction for it... Enter on line 256 the amount of your foreign income you included in your income that is non-taxable in Canada because of a tax treaty with a foreign country.
http://www.cra-arc.gc.ca/tx/ndvdls/tpcs ... t-eng.html
