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据说中国留学生可以免税。1 D+ A% a9 {1 g! @1 a c
记得报税的时候在line 256 上面要填写哦。
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3 J$ i$ x7 h/ f. u" xhttp://faculty.law.ubc.ca/brooks/treaties/canada/china_e.pdf
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4 L. [1 L! ~# [6 \3 x$ B8 h- NCanada-China Income Tax Agreement (signed on May 12, 1986)
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: I1 D0 a" r# T3 U) ~7 rArticle 19, I! W) P0 {* d$ t7 ], F$ i z
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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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