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据说中国留学生可以免税。
) u: o% O2 J7 h" p6 f记得报税的时候在line 256 上面要填写哦。3 E( w+ p# q9 c$ P
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http://faculty.law.ubc.ca/brooks/treaties/canada/china_e.pdf4 s, G @. z; b$ a; s
0 }- l/ m8 |7 B& e( t( zCanada-China Income Tax Agreement (signed on May 12, 1986)4 W. W' I* E7 |1 ~! E, ]
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Article 19! g4 D2 t/ s8 n
Students1 F0 y7 [1 R2 z$ b, `8 V0 d# g
8 _; t6 ^. J/ SPayments 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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