本文发表在 rolia.net 枫下论坛正确的方法是在Line 104报国内工资收入，Line 405上报在国内交的税。理论上，如果国内交的税比应该交给加拿大的税低的话，将差额补交给加拿大政府。如果多的话，不用交。另外，可以看看中加是否有treaty可以免交。

参考：
1。 https://www.canada.ca/en/revenue-agency/services/tax/individuals/topics/about-your-tax-return/tax-return/completing-a-tax-return/personal-income/line-104-other-employment-income/line-104-foreign-employment-income.html


2。Agreement Between the Government of Canada and the Government of the People's Republic of China
Article 21
Elimination of Double Taxation

1. In the case of Canada, double taxation shall be avoided as follows:

a) Subject to the existing provisions of the law of Canada regarding the deduction from tax payable in Canada of tax paid in a territory outside Canada and to any subsequent modification of those provisions - which shall not affect the general principle hereof - and unless a greater deduction or relief is provided under the laws of Canada, tax payable in the People's Republic of China on profits, income or gains arising in the People's Republic of China shall be deducted from any Canadian tax payable in respect of such profits, income or gains.更多精彩文章及讨论，请光临枫下论坛 rolia.net