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据说中国留学生可以免税。9 v2 ~% A! K4 H
记得报税的时候在line 256 上面要填写哦。8 R' K# a4 B+ M/ L
* Y; k" ]1 V( _" }% c- mhttp://faculty.law.ubc.ca/brooks/treaties/canada/china_e.pdf
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0 C8 E# z6 [/ ?Canada-China Income Tax Agreement (signed on May 12, 1986)5 \3 w2 k8 _( w; @4 m1 u2 Q: R
2 |5 r5 D' R1 q+ [# ]$ ~ f6 YArticle 19, K7 U( n! h; G; U0 \
Students
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5 o7 g+ P y& k- M$ H4 UPayments 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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