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据说中国留学生可以免税。 X* m# R! `$ m0 h. @ L" M
记得报税的时候在line 256 上面要填写哦。/ L5 _! ^) B d, K8 }4 `
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http://faculty.law.ubc.ca/brooks/treaties/canada/china_e.pdf; t! M" |! s+ l6 J7 s
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Canada-China Income Tax Agreement (signed on May 12, 1986)! I/ L* ]: T, j9 H7 B$ b" b+ o5 F" |
7 T7 F5 v; J( F1 f. dArticle 19; B- }3 V) G8 x" x. I
Students
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* o5 y4 W1 Y8 C2 g( D" CPayments 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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