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据说中国留学生可以免税。
. q/ } U% N1 h) f, l记得报税的时候在line 256 上面要填写哦。
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, Q! b: Z; X" |5 g; P$ rhttp://faculty.law.ubc.ca/brooks/treaties/canada/china_e.pdf
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Canada-China Income Tax Agreement (signed on May 12, 1986)
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) v% z$ E2 G8 w" cArticle 19: h7 f: m! B1 S# \ g
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. u z/ n/ S/ f' @" ?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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