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据说中国留学生可以免税。# p. M9 m/ V9 P \5 E$ _
记得报税的时候在line 256 上面要填写哦。4 |- G/ |, C; @: `# Q
; j# W/ B1 s* Q+ U; ]4 \http://faculty.law.ubc.ca/brooks/treaties/canada/china_e.pdf& _6 r5 f! X9 ?; N& q: `
4 j- A: P2 D; v* d" L' u OCanada-China Income Tax Agreement (signed on May 12, 1986)
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Article 19
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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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