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据说中国留学生可以免税。
" t3 [: q6 H* v记得报税的时候在line 256 上面要填写哦。1 q% I, o; @; i& R
- |6 r2 b ^ L1 Shttp://faculty.law.ubc.ca/brooks/treaties/canada/china_e.pdf
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4 R( I: t" [* a8 eCanada-China Income Tax Agreement (signed on May 12, 1986) D' [4 |: Y p$ z" j* `* }
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Article 195 z7 v( |: q; `6 C; k( Q0 H) e( x& r1 _
Students
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8 a& z0 M: D/ q9 ^' @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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