官方／一手（优先使用）
- O1 IRS Instructions for Form 3520 (12/2025)：https://www.irs.gov/instructions/i3520 ；IRS 国家税务论坛材料（Part IV 与 Rev. Proc. 2020-17）：https://www.irs.gov/pub/irs-npl/2023ntf-15-foreign-gift-and-trust-reporting-on-form-3520-and-3520-a.pdf
- O2 IRS Large gifts or bequests from foreign persons：https://www.irs.gov/node/6195
- O3 IRS 非居民遗产税：https://www.irs.gov/node/71231 ；https://www.irs.gov/node/71226 ；https://www.irs.gov/node/9899 ；转移证书 https://www.irs.gov/node/3865
- O4 IRS 非居民赠与税：https://www.irs.gov/node/71196 ；FAQ https://www.irs.gov/node/71191
- O5 IRS 学生豁免：https://www.irs.gov/node/937 ；Pub. 4756 https://irs.gov/pub/irs-pdf/p4756.pdf
- O6 26 USC §2105：https://www.law.cornell.edu/uscode/text/26/2105 ；§2104 https://openjurist.org/book/export/html/13406397
- O7 National Taxpayer Advocate 关于 3520 罚款政策（2024-10）：https://taxpayeradvocate.irs.gov/news/nta-blog/irs-hears-concerns-from-tas-and-practitioners-makes-favorable-changes-to-foreign-gifts-and-inheritance-filing-penalties/2024/10
- O8 汇款消费税：https://public-inspection.federalregister.gov/2026-07085.pdf ；https://www.eitc.irs.gov/pub/irs-drop/n-25-55.pdf
- O9 Global Affairs Canada Apostille：https://www.canada.ca/en/global-affairs/news/2023/05/canada-joins-apostille-convention-to-facilitate-use-of-public-documents-abroad.html ；HCCH https://www.hcch.net/en/news-archive/?tag=China
- O10 CRA T1135：https://www.canada.ca/cra-foreign-income-verification
- O11 CRA 信托申报：https://www.canada.ca/en/revenue-agency/services/tax/trust-administrators/t3-return/filing-trust-return/what-changed.html ；https://www.canada.ca/en/revenue-agency/news/newsroom/tax-tips/tax-tips-2026/important-updates-trust-reporting-requirements.html
- O12 BC Probate Fee Act：https://free.bcpublications.ca/civix/document/id/complete/statreg/99004_01 ；BC Family Law Act：https://free.bcpublications.ca/civix/document/id/complete/statreg/11025_05 ；Legal Services Society：https://familylaw.lss.bc.ca/resources/fact_sheets/dividepropertyanddebts.php
- O13 国家外汇管理局：https://www.safe.gov.cn/neimenggu/file/file/20170728/b94fb1d6db30472584863040ecb838f3.pdf ；https://www.safe.gov.cn/beijing/file/file/20191127/b29df7fa63504266b9ccb23429185d40.pdf
- O14 IRS 非居民在美国持有不动产：https://www.irs.gov/individuals/international-taxpayers/nonresident-aliens-real-property-located-in-the-u-s
- O15 CRA 死亡视同处置与资本利得：https://www.canada.ca/en/revenue-agency/services/tax/individuals/life-events/what-when-someone-died/deemed-disposition-property.html
二手资料（仅用于线索，须回官方复核）
- X1 2026 年通胀调整：https://kpmg.com/us/en/taxnewsflash/news/2025/10/tnf-rev-proc-2025-32-inflation-adjustments-for-2026-individual-taxpayers.html ；https://www.morganlewis.com/pubs/2025/10/irs-announces-increased-gift-and-estate-tax-exemption-amounts-for-2026 ；https://cdn.taxesforexpats.com/articles/expat-tax-rules/foreign-gift-tax.html
- X2 加拿大资本利得：https://www.wolterskluwer.com/en-ca/expert-insights/changes-to-capital-gains-inclusion-rate-deferred-to-2026 ；https://www.stephensonharwood.com/insights/cancellation-of-canadian-capital-gains-inclusion-rate-increase/ ；路透社报道 https://www.kitco.com/news/off-the-wire/2025-03-24/canada-cancels-controversial-capital-gains-tax-increase
- X3 美加条约遗产条款：https://www.bilzin.com/insights/publications/2026/01/step-journal-credit-where-credit-is-due ；https://www.taxtips.ca/personaltax/usestatetax.htm ；https://www.manulifewealth.ca/clients/en/viewpoints/wealth-planning/us-estate-tax-exposure-for-canadian-residents-who-are-not-us-citizens ；https://allaboutestates.ca/clarifying-u-s-estate-tax-for-canadians/
- X4 Form 8843：https://cdn.taxesforexpats.com/articles/non-us-citizens/form-8843-statement-for-exempt-inidividuals-and-individuals-with-medical-condition.html ；https://universityfinance.richmond.edu/payroll/international/year-end/8843.html
- X5 FIRPTA：https://www.marcumllp.com/insights/dispositions-of-us-real-property-interest-by-foreign-individuals-under-firpta
- X6 FBAR／8938：https://cdn.taxesforexpats.com/articles/fbar-fatca/fbar-vs-form-8938.html
- X7 Bill C-15 与裸信托：https://www.millerthomson.com/en/?p=54162 ；https://www.doanegrantthornton.ca/insights/bare-trusts-proposed-new-reporting-requirements-you-need-to-know/
- X8 加拿大居民身份：https://www.crowe.com/ca/crowesoberman/insights/determining-residency
- X9 BC《家庭法》2023 修订：https://www.paxlaw.ca/?p=325485
- X10 加拿大 Apostille 主管机关：https://www.mccarthy.ca/en/insights/articles/canada-joins-apostille-convention-what-you-need-know
- X11 加拿大终期申报日期：https://ca.rbcwealthmanagement.com/delegate/services/file/1724733/content