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据说中国留学生可以免税。
h6 L. I0 B; P( F7 V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.pdf1 ?3 H) k' ^8 W+ W& j
5 D3 W5 _9 ]4 g+ YCanada-China Income Tax Agreement (signed on May 12, 1986)
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1 Y3 F. h" D6 N1 r% a3 J R. p. zArticle 190 E; Y" o# w [5 C' z
Students
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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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