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据说中国留学生可以免税。# _0 Z+ J) n# a' S- M
记得报税的时候在line 256 上面要填写哦。
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+ x2 n6 l; G9 a) @, s. Zhttp://faculty.law.ubc.ca/brooks/treaties/canada/china_e.pdf: t( u% @! Q7 i8 u# c
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Canada-China Income Tax Agreement (signed on May 12, 1986)
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Article 19# P3 e' ~! z% G
Students, o$ @! R4 ?7 g2 R9 Q: U4 Y
* C) T" s! }% L7 H7 I% A$ b" \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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