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据说中国留学生可以免税。
4 F. P X5 w- B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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. G0 Q G8 i) i8 Y4 {Canada-China Income Tax Agreement (signed on May 12, 1986)8 x3 \# e: t: h2 ^
9 ^0 q- O& }% F, L/ p* U7 d) UArticle 197 {1 g! b+ {9 I4 H5 F# ~
Students
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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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