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据说中国留学生可以免税。
; R; \0 h( p) v& v记得报税的时候在line 256 上面要填写哦。7 q. L3 w6 V3 [0 C6 o3 b" E+ `
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http://faculty.law.ubc.ca/brooks/treaties/canada/china_e.pdf- @# m, l0 c3 N5 ~9 _! p5 O
7 o$ X' e' G" F6 t( X2 fCanada-China Income Tax Agreement (signed on May 12, 1986)' Q% Z' o2 T! \& i$ t
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Article 19" N2 ~1 J- ]2 b/ \. ]
Students
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9 D( L ]7 k$ K% D/ s' A% z% Z& iPayments 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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