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据说中国留学生可以免税。/ C g0 Y, r8 K i6 \4 G$ i$ X
记得报税的时候在line 256 上面要填写哦。
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) u* b2 q* m7 p! R& whttp://faculty.law.ubc.ca/brooks/treaties/canada/china_e.pdf
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) I4 @; v+ A# V6 K1 @+ mCanada-China Income Tax Agreement (signed on May 12, 1986)! |' v2 w- w4 a4 r
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Article 197 U# E' Y6 K9 {
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# p, D9 b) B- X; [& O+ A$ }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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