 鲜花( 0)  鸡蛋( 0)
|
据说中国留学生可以免税。
. s& P- o1 Z. u' e {# [记得报税的时候在line 256 上面要填写哦。
& U6 f+ C3 R+ A+ l: y
# G* L5 S; Z# ]/ h1 L; Q& m: p$ Ohttp://faculty.law.ubc.ca/brooks/treaties/canada/china_e.pdf
& r7 @# g0 p$ l; D' n+ m
' k p- U; X hCanada-China Income Tax Agreement (signed on May 12, 1986)+ `3 Z' O6 Q$ s% p4 {
1 I/ C- k5 M; [* V
Article 19
9 R) w" T+ G, b: vStudents/ S) O$ y) S3 [
% C' f9 a& z8 u1 x. w% S
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. |
|