I have some ETD aka baby bond and US stock bought in my home country but was sold before entering Canada. Some of interest and divided was received afterwards( when I am in Canada) because the record date was before sold date while the payment date was after that
Should those interest/dividend be counted as using the record date (before becoming tax resident in Canada) or the payment date(after becoming tax resident) ?
If the latter is true, will it be strange if I enter “0” for the “cost amount “of the stock (as I had sold them all before entering Canada) and “capital gain/loss” but have a positive amount in “gross income”?
Depends whether you were considered “tax resident” in Canada for the year when the income was payable to you. It does NOT depend on whether you received the funds before or after arriving in Canada.
So if I sold the stock before becoming tax resident and the record date is also before that but the payment date is after I become tax resident, the interest/dividend is still taxable？
The payment date is irrelevant. Use the record date for where it’s taxable. From what you’ve said, it sounds like it’s foreign income, should be taxed in that jurisdiction accordingly, and the capital cost should be applied there.