( @6 {8 U( r% u1 F. L) U这里:http://www.fin.gc.ca/treaties-conventions/china_-eng.asp 看Article 19:Students 7 N+ k. W( z( E* @( }( Y* t. m1 t( kPayments which a student, apprentice or business trainee who is, or was immediately before visiting a Contracting State, a resident of the other Contracting State and who is present in the first-mentioned Contracting State solely for the purpose of his education or training receives for the purpose of his maintenance, education or training shall not be taxed in that Contracting State. ) W/ I1 m* E( ^5 m0 w8 k7 y4 ]. B* p6 x3 `6 j6 c
会楼上各位的, 是Scholarship收入,T4A。% U. q. @6 p* [. s
税务局的理由是虽然是没有移民加拿大,但是居住在加拿大,所以Contracting State 应为加拿大,需要缴税。 ; D$ `2 i( J# C; e. K如果按照这个解释,没有任何学生,博后或访问学者可以免税了。* o+ v+ }6 g3 H- r