本文发表在 rolia.net 枫下论坛Complete this form if you are a Canadian resident who commutes or otherwise travels to the United States (U.S.) to perform employment services, and you are a member of a qualifying retirement plan of your employer in the U.S. Common qualifying U.S. retirement plans
include 401(k) arrangements. For a complete list of qualifying U.S. retirement plans, go to
www.fin.gc.ca/treaties-conventions/us_annexb-eng.asp (paragraph 10).
Note
If you are temporarily working in Canada and you continue to participate in a U.S. retirement plan of your employer, see Form RC267, Employee Contributions to a United States Retirement Plan for 2010 – Temporary Assignments.
You can deduct your contributions to your U.S. retirement plan on your Canadian income tax and benefit return if all of the following
conditions are met:
* The remuneration you receive for the services you perform as an employee in the U.S. is taxable in the U.S.
* Your employer is a resident of the U.S. or has a permanent establishment in the U.S.
* The contributions are attributable to the services you perform as an employee in the U.S., for which you receive U.S. taxable remuneration and are made during the period you perform those services.
The amount you can deduct can be no greater than the amount of tax relief available in the U.S., and no greater than your registered retirement savings plan (RRSP) deduction room remaining after you deduct any RRSP contributions for the year.
( from RC268E form)更多精彩文章及讨论，请光临枫下论坛 rolia.net
include 401(k) arrangements. For a complete list of qualifying U.S. retirement plans, go to
www.fin.gc.ca/treaties-conventions/us_annexb-eng.asp (paragraph 10).
Note
If you are temporarily working in Canada and you continue to participate in a U.S. retirement plan of your employer, see Form RC267, Employee Contributions to a United States Retirement Plan for 2010 – Temporary Assignments.
You can deduct your contributions to your U.S. retirement plan on your Canadian income tax and benefit return if all of the following
conditions are met:
* The remuneration you receive for the services you perform as an employee in the U.S. is taxable in the U.S.
* Your employer is a resident of the U.S. or has a permanent establishment in the U.S.
* The contributions are attributable to the services you perform as an employee in the U.S., for which you receive U.S. taxable remuneration and are made during the period you perform those services.
The amount you can deduct can be no greater than the amount of tax relief available in the U.S., and no greater than your registered retirement savings plan (RRSP) deduction room remaining after you deduct any RRSP contributions for the year.
( from RC268E form)更多精彩文章及讨论，请光临枫下论坛 rolia.net