所以，你就不用在报加拿大税的时候另添 美国的401K了。

本文发表在 rolia.net 枫下论坛附带给出加国有关 Foreign income 报税的主要规定(摘自 General Income Tax and Benefit Guide - 2009, 5000-G ),供
大家参考:

1. PAGE 10: Foreign income
As a Canadian resident, you have to report your income from all sources, both inside and outside Canada.

2. Report foreign income and other amounts (such as expenses and taxes paid) in
Canadian dollars. Use the Bank of Canada exchange rate that was in effect on
the day you received the income or paid the expense.

3. Tax Tip :
If you paid foreign taxes on foreign income you received, do not reduce the
amount you report by the amount of tax the foreign country withheld. However,
you may be able to claim a foreign tax credit when you calculate your federal
and provincial or territorial taxes. For more information, see Form T2209,
Federal Foreign Tax Credits, and Form T2036, Provincial or Territorial
Foreign Tax Credit.

4. PAGE 13:
Foreign employment income - Report your earnings in Canadian dollars . The amount
on your United States W-2 slip may have been reduced by contributions to a
"401(k), 457 or 403(b) plan, US Medicare and Federal Insurance Contributions
Act (FICA)." If this is the case, you must add these contributions to your
foreign employment income at line 104 on your Canadian return. Based on the
new Protocol between Canada and the United-States, these contributions may be
deductible. For more information, see line 207.
＜本文发表于: 相约加拿大:枫下论坛 www.rolia.net/forum ＞更多精彩文章及讨论，请光临枫下论坛 rolia.net