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据说中国留学生可以免税。( d, U' F3 j n7 y) c
记得报税的时候在line 256 上面要填写哦。
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$ M& L) i1 Q( G7 R$ R- _" Vhttp://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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Article 190 l; d* V8 }4 ]" T) u N1 ~6 l
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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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