| Protected B when completed | ||||||||||||||||||||
| 第4部分 - 特别外国税收抵免* | ||||||||||||||||||||
| (i) | 国外业务收入（在国外赚取的营业总收入 | |||||||||||||||||||
| 减去允许的费用和外汇收入扣除） | 1 | |||||||||||||||||||
| 外国非营业收入（向国外支付的 | ||||||||||||||||||||
| 非企业所得税(12)） | + | 2 | ||||||||||||||||||
| 调整后应税所得中包含的外国资本收益的非应税部分 | ||||||||||||||||||||
| （不能超过第1部分第23行） | 67940 | + | 3 | |||||||||||||||||
| 外国总收入。合计第1行至第3行（如果为负，请输入“ 0”）。 | = | 4 | ||||||||||||||||||
| 适用税率 | x 20.5% | 5 | ||||||||||||||||||
| 特殊的外国税收抵免的外国入息限额 | ||||||||||||||||||||
| 第4行乘以第5行（如果为负，则输入“ 0”）。 | = | 6 | ||||||||||||||||||
| (ii) | 国外的合计非经营性支付 | |||||||||||||||||||
| 的所得税(12) | x 66.6666% = | 7 | ||||||||||||||||||
| 向外国缴纳的企业所得税总额(13) | + | 8 | ||||||||||||||||||
| 海外已缴税款特殊的外国税收抵免 | ||||||||||||||||||||
| 第7行加第8行（如果为负，请输入“ 0”）。 | = | 9 | ||||||||||||||||||
| 输入行6或行9的金额，取其少者。 | 10 | |||||||||||||||||||
| 第3部分第7行或第10行的金额。，以较大者为准 | 特别的外国税收抵免 | 11 | ||||||||||||||||||
| (12) | 支付给外国的非企业所得税* | |||||||||||||||||||
| Total of non-business income or profits tax you paid to that country or to a political subdivision of that country for the year, minus any part of this tax that is deductible under subsection 20(11) or deducted under subsection 20(12) of the ITA. Non-business income tax paid to a foreign country does not include tax that can reasonably be attributed to an amount that: |
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| • | any other person or partnership has received, or is entitled to receive from the foreign country | |||||||||||||||||||
| • | relates to taxable capital gains from that country, and you or your spouse or common-law partner claimed a capital gains deduction for that income | |||||||||||||||||||
| • | was deductible as income exempt from tax under a tax treaty between Canada and that country | |||||||||||||||||||
| • | was taxable in the foreign country because you were a citizen of that country, and relates to income from a source within Canada | |||||||||||||||||||
| (13) | 支付给外国的非企业所得税* | |||||||||||||||||||
| Total of business income or profits tax you paid to a country or a political subdivision of a country for the year, if you were a resident of Quebec, multiply this amount by 55%. It does not include any part of the business income tax that can be reasonably attributed to an amount that any other person or partnership has received or is entitled to receive from a country, or that was payable on income that was exempt from tax under a tax treaty between Canada and that country. |
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| *The Canada Revenue Agency considers that any amount of tax you paid to a foreign government in excess of the amount you had to pay according to a tax treaty is a voluntary contribution and does not qualify as foreign taxes paid. |
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| T691 E (24) | Page 7 of 10 | |||||||||||||||||||