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据说中国留学生可以免税。
& N6 Y s# Z$ X/ R: x# L6 w记得报税的时候在line 256 上面要填写哦。
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0 c1 L3 ^3 Y* A0 u% \' hhttp://faculty.law.ubc.ca/brooks/treaties/canada/china_e.pdf
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& c/ Q0 E% r* t# ~$ }' d6 OCanada-China Income Tax Agreement (signed on May 12, 1986)( k! M- r: T: p z6 [) t7 k6 o8 Y
& c& G: t& U7 ] BArticle 19$ G4 q {# y- e, p5 _0 u
Students
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# d4 M4 |+ s& O ]/ Z" j2 B+ 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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