查询链接如下:http://www.cra-arc.gc.ca/tx/ndvdls/tpcs/ncm-tx/rtrn/cmpltng/rprtng-ncm/menu-eng.html
我要查的项是Line121-Interest and other investment income,选择“Line121”,点击“go”即可。我要找的是下面这段话,因为我办信用卡时要交押金,银行让那个押金存成了2年的GIC。利息到两年时才付。
For example, interest on a compound GIC is earned on a monthly basis and is automatically reinvested, earning compound interest until the bond is cashed or matures. Interest on a compound GIC is paid when the investment is cashed, not annually.
Report the interest you earned during each complete investment year.
For example, if you made a long-term investment on July 1, 2008, report on your return for 2009 the interest that accumulated to the end of June 2009, even if you do not receive a T5 slip. Report the interest from July 2009 to June 2010 on your 2010 return.
上文大致可解释为,你每年需要报你的投资的一年的利息收入,不管是否收到银行寄给你的T5表,这一年并不是从1月1日算起的。比如,你2008年7月1日作了个长期的投资,你2009年报税只需报2008年7月1日到2009年6月底的利息收入。