又到一年一度的櫻花季節。如果大家去過日本都知道每年3 月中至尾日本櫻花都會盛開、一星期左右就散落，淒美得令人恨不得飛去看。很多人都說想去日本賞櫻，但實際很難計劃得準確。其實，櫻花在北半球很多地都有，盛開時都非常漂亮，相信大家有去了英國的朋友都會貼上現在櫻花盛開的照片。
在 30年代，神戶及橫濱市捐贈了500 棵櫻花並放在Stanley Park 的 Japanese Canadian War Memorial 以記念第一次世界大戰為加拿大參戰的加國日本人。自此，溫哥華逐漸開始在街道種植櫻花樹去取代大棵的榆樹及楓樹，除了因為櫻花的美觀之外，相對細少的櫻樹對行人道及水道的破壞都會減少。
溫哥華有超過4萬棵櫻花，而且有不少種類，花期都不一樣，所以你可以由3月中開始到4月尾都有機會睇到櫻花。呢幾年我周圍去尋找一些有特色的景點，大家可以參考一下。
1️⃣➡️Arbutus Ridge (W 22nd Ave x Yew Street) 通常3月的第三個星期開始滿開，這裡是我最喜歡的景點，因為地勢由高至低再上番山，橫越5、6條街的櫻花樹就似一條長龍般伸延去山谷的另一邊，非常壯觀。
Arbutus Ridge (Yew and W 22nd Ave)
2️⃣➡️ W 16th Ave, Granville 至 Burrard 之間，整條路都係櫻花。不過呢條路好多車，要影就要諗d 方法。
W 16th Ave, between Granville and Burrard
3️⃣➡️ Rupert x E 3rd Ave，當你由 Rupert 轉右入 E 3rd 你就會見到這個情景，路的兩旁係滿開的櫻花，而遠景係錫克教會尖頂的會堂，非常特別。如果你有長焦的話，可以過番另一邊的W 3rd 在公園旁影會更靚。
大家好！自從筆者一月份發表了 「新移民報稅：MPF 的稅務問題」，得到坊間很多回響，就此特別感謝大家的Support！
以下係想回應一些對該POST 的常見問題：
首先，大家要明白，加拿大稅法是走Common Law制，可以理解為用先例而立法。至於MPF，在筆者的考究下并未找到先例。但這不是好事，因為要成為案例，首先就是要把稅局告上法庭！所以根據筆者從事國際稅法工作經驗，好多Case都是會上到法庭前Settle。
那筆者是鑑於以下幾點作出結論：
１）MPF是不是Pension？
基於所得稅裁決局－Income Tax Rulings －2001 年的信件中確認 [１] MPF 符合《所得税法》下 Foreign Pension Plan（境外退休金計劃）定義
２）MPF其實是移民前收入，可不可以只考慮移民後的升值？
這個觀點是以MPF是投資基金而不是退休金為前提，但在2001 年的信件中已**！明確！**確認MPF是境外退休金計劃。以下是信中裁決局的回答：
Question #1 Would the Plan qualify as a foreign pension plan for purposes of the Income Tax Act (the “Act”)? Response Based on our understanding of the Plan, the Plan would constitute a foreign pension plan for purposes of the Act. Question #4 If subsequent to moving to Canada, a member of the Plan withdraws the full amount owing under the Plan in a lump-sum, how will the lump-sum payment be taxed and will the payment be eligible for transfer to a registered retirement savings plan (“RRSP”)?
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Vancouver Kaifong Association is a registered not-for-profit organization in British Columbia, aiming at connecting Hong Kong newcomers and helping them become true Hong Kong-Canadians by organizing different low-cost or even free events for Kaifongs each year.
Your donations are of paramount importance to us. As a 100% volunteer-led organization, we have no paid staff; every member of our team dedicates their time and skills purely out of passion for our community. This means that every dollar you give goes directly toward making an impact.
Because we do not rely on permanent government funding, your contributions are vital to keeping our doors open. These funds are used to:
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Expand Outreach: Allowing us to plan a wider variety of events that strengthen the bond between Hong Kong newcomers and the local community.
