本文发表在 rolia.net 枫下论坛因为你去年有在加拿大，你先生在加拿大有很强的residential ties，照理应该按加拿大的一般居民正常报税，但是你9月又离开加拿大，我想可能你们可以按deemed resident 保税。
你们如果是报deemed resident ，看下面第二个规则，似乎必须报所有收入（包括美国），然后再用美国已经交的税做non-refundable tax credits（第三条规则）。你先生如果是在加拿大读书，应该有税务Credits，应该将美国报税的Credits完全先用掉，因为它是non-refundable tax credits，然后倒算回来，看看实际读书的税务Credits需要用多少。如果是美国读书，我就不知道了有没有税务的Credits了。
我不是税务方面人士，只是因为都是自己报税，知道一些，你的税务情况比较复杂，最好自己多研究，或找知道美加税务的专业人士帮你。
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Your tax obligations
If you're a deemed resident of Canada for the tax year, you:
×may have to file a Canadian income tax return for that tax year (for more information, please see "Do you have to file a return?" on page 9 of the General Income Tax and Benefit Guide for Non-Residents and Deemed Residents of Canada;
×must report "world income" (income from all sources, both inside and outside Canada) for the entire tax year;
×can claim all deductions and non-refundable tax credits that apply to you;
×are subject to federal tax and instead of paying provincial or territorial tax you'll pay a federal surtax;
×are eligible to apply for all federal tax credits, but you cannot claim provincial or territorial tax credits.更多精彩文章及讨论，请光临枫下论坛 rolia.net
你们如果是报deemed resident ，看下面第二个规则，似乎必须报所有收入（包括美国），然后再用美国已经交的税做non-refundable tax credits（第三条规则）。你先生如果是在加拿大读书，应该有税务Credits，应该将美国报税的Credits完全先用掉，因为它是non-refundable tax credits，然后倒算回来，看看实际读书的税务Credits需要用多少。如果是美国读书，我就不知道了有没有税务的Credits了。
我不是税务方面人士，只是因为都是自己报税，知道一些，你的税务情况比较复杂，最好自己多研究，或找知道美加税务的专业人士帮你。
===============
Your tax obligations
If you're a deemed resident of Canada for the tax year, you:
×may have to file a Canadian income tax return for that tax year (for more information, please see "Do you have to file a return?" on page 9 of the General Income Tax and Benefit Guide for Non-Residents and Deemed Residents of Canada;
×must report "world income" (income from all sources, both inside and outside Canada) for the entire tax year;
×can claim all deductions and non-refundable tax credits that apply to you;
×are subject to federal tax and instead of paying provincial or territorial tax you'll pay a federal surtax;
×are eligible to apply for all federal tax credits, but you cannot claim provincial or territorial tax credits.更多精彩文章及讨论，请光临枫下论坛 rolia.net