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据说中国留学生可以免税。6 ]9 _/ k: n4 f8 D! {7 e
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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; a k& \% J5 k9 u! Y p$ h# bCanada-China Income Tax Agreement (signed on May 12, 1986)% L! V$ Z$ g( V) d& l9 Z" l
# S7 k+ e/ X* @. TArticle 19" H$ ]7 \2 H& v
Students n& }8 o7 F7 c
$ T0 \7 K( N7 ^8 ^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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