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据说中国留学生可以免税。
; k3 Q$ h+ G, s8 x2 Q记得报税的时候在line 256 上面要填写哦。# f: ~, v7 X3 z! C) D% s
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http://faculty.law.ubc.ca/brooks/treaties/canada/china_e.pdf( E+ G0 X/ Z$ x$ s
% G) n, {7 R7 q" x f( d! mCanada-China Income Tax Agreement (signed on May 12, 1986)
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: [5 s3 H! F; jArticle 19
0 ^) g2 Z0 q; c: B4 ]/ Q) I9 wStudents
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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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