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据说中国留学生可以免税。! V- f0 }7 f/ s, s; s2 f; x* |
记得报税的时候在line 256 上面要填写哦。- j/ C9 {1 @1 v. C( C+ a9 T
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http://faculty.law.ubc.ca/brooks/treaties/canada/china_e.pdf' `) ]# h; y- b9 D
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Canada-China Income Tax Agreement (signed on May 12, 1986)$ u; S ?6 T+ b: t* {9 }, V) j
8 `# e: W6 U- DArticle 19) n7 m5 H5 T+ m% G z
Students8 b% X: h" t: _4 G
, C `# L' T/ F' M8 z$ aPayments 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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