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发表于 2007-3-4 10:02
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Thank you another quesiton,
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# W5 o, c5 E. T2 x( M% w- TAccording to China-Canada Treaty+ z- `; r9 v" V* k+ S* e' S% \7 I* v$ m
3 ] a/ l: H: t! w* QArticle 196 a1 T# a& D) i/ k0 B0 O7 v* d+ y" M
Students
) a) C4 C: c& v) y% \1 [Payments 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.
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2004年 , 我 拿 到 两 张 表 / l5 r1 O1 \& J \& V; ?6 W; E
T4 是 RA TA的 工 资
5 T; g, A/ C; g( [* q7 QT4A 是 scholarship
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根 据 以 上 TREATY 我 觉 得 T4A的 scholarship肯 定 不 用 报 税 , 但 是 不 知 道 T4表 用 不 用 报 税 呢 ? 因 为 觉 得 他 也 属 于 the purpose of his maintenance, education 里 面 的
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多 谢 了 |
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