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据说中国留学生可以免税。
: s9 l) t2 g* o6 {* F记得报税的时候在line 256 上面要填写哦。4 v5 M3 D1 q& [! [. ?
8 W7 y M' ? W$ T+ S5 zhttp://faculty.law.ubc.ca/brooks/treaties/canada/china_e.pdf U p5 S3 { r
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Canada-China Income Tax Agreement (signed on May 12, 1986)
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; A3 B( s( _9 y6 R+ s& {( tArticle 19
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& ], k$ j7 E0 c$ t; kPayments 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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