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据说中国留学生可以免税。
; {" d, w, U3 X e0 d, Z. G$ |记得报税的时候在line 256 上面要填写哦。) H" l6 [! `, t# B) |" v
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http://faculty.law.ubc.ca/brooks/treaties/canada/china_e.pdf- G* J' V9 z$ o" D' u' w% Q4 V, `2 { N
' Z( T0 V6 ]$ d5 HCanada-China Income Tax Agreement (signed on May 12, 1986) v8 G/ C) T4 G$ Q& { s. H7 j
* x8 g8 u- ?# I" D) gArticle 19
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4 X- B$ A+ R- p) g3 U, jPayments 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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