- 注册时间
- 2013-4-24
- 最后登录
- 1970-1-1
- 日志
- 阅读权限
- 100
|
楼主 |
发表于 2013-12-30 13:42:12
|
显示全部楼层
这里3a)b)c)d) 各有不同含义.
3(a): Include here only income (not losses) from different sources. The income from each source to be included here is the income net of any deductions applicable to each source, calculated independently of all other sources, as permitted by the ITA.
3(b): 纯粹的 capital gains and losses. 不能为负数. If allowable capital losses exceed taxable capital gains in the year, the excess may not be deducted from other sources of income. 即使有负数也不能去抵减其他项.
3 C) 有些没地方放的减项放这里,比如说这个例子增加了一项.
$5,200 was paid in alimony to his former spouse , 这不能归于3a) 里任何一项,就放这里了,但是原则是,3(a) + 3(b)–3(c) 不能为负数. 很好理解,我要是离婚财产转移,给前妻大量的钱,岂非避税秒招? 防的就是你呀.
3(d): From the results obtained in paragraph 3(c), it is necessary to deduct the losses from the various sources of income [income from the different sources is accounted for in paragraph 3(a)] or any allowable business investment loss (ABIL). An ABIL is a portion of the capital loss on shares or debts of a small business corporation that is treated in some respects as a business loss. That is why it is deducted from the capital losses in paragraph 3(b) and considered along with business losses in paragraph 3(d).
这里有个假定是assume allowable business investment loss (ABIL) for the current year is $5,000 |
|