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据说中国留学生可以免税。
+ W9 e7 L c; _8 U: ^记得报税的时候在line 256 上面要填写哦。+ `$ B1 `1 M: {. }0 Y
& d0 G" U S7 T& d' F4 [& vhttp://faculty.law.ubc.ca/brooks/treaties/canada/china_e.pdf, ~/ x) d7 @2 }* f4 b' R8 H) ^
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Canada-China Income Tax Agreement (signed on May 12, 1986)3 s, l3 r& I) Y9 z# e
1 Y% J2 o7 S F4 UArticle 19* a# G, ~: z7 Y. f i1 B
Students9 n( R' j4 ]2 w8 a* D
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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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