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据说中国留学生可以免税。
8 S* {' w1 L# h0 F$ \记得报税的时候在line 256 上面要填写哦。
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http://faculty.law.ubc.ca/brooks/treaties/canada/china_e.pdf
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; R+ g, W/ {7 x: ?Canada-China Income Tax Agreement (signed on May 12, 1986)
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Article 19. W, R8 d5 i. C7 u; J3 C* R5 ] W
Students
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; q3 ~: `* E& u1 {( y5 t# x5 R: l* {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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