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据说中国留学生可以免税。
6 H) q* b9 a. M, s记得报税的时候在line 256 上面要填写哦。! k9 r0 S0 V+ h2 M4 t0 @
5 [6 u1 Z* Q! ?) f: N0 u/ v3 Shttp://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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^* t7 f5 e5 J8 |+ v4 Z) gArticle 19
p$ s( u6 B$ OStudents
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1 M5 j6 W1 C1 G* r. ~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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