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据说中国留学生可以免税。
* ^& j6 i6 B, {- n1 W9 n8 Y8 s9 f记得报税的时候在line 256 上面要填写哦。
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6 d' K* o2 M" S" n# n9 E2 R9 Zhttp://faculty.law.ubc.ca/brooks/treaties/canada/china_e.pdf
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$ ?5 H9 a" Q' S w3 Q KCanada-China Income Tax Agreement (signed on May 12, 1986)/ _! x) D1 a! ^6 c+ Y, m
. D4 X% [0 c1 I* i1 ?: ?Article 19
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) e P: Q$ f! Q1 }3 ]7 B+ \+ GPayments 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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