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据说中国留学生可以免税。
, y0 C- A5 Y( l" [; V( w: s记得报税的时候在line 256 上面要填写哦。2 C- B( A8 ~) G" h4 B0 @& a
/ W8 K+ Q5 P5 X' }http://faculty.law.ubc.ca/brooks/treaties/canada/china_e.pdf& L9 ?- Q c1 K( _$ T0 W( ?7 E
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Canada-China Income Tax Agreement (signed on May 12, 1986)
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Article 19
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: D' W$ V" t6 \ `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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