 鲜花( 0)  鸡蛋( 0)
|
据说中国留学生可以免税。0 b" T3 q/ K; U, b& V# ?
记得报税的时候在line 256 上面要填写哦。- N! u& y3 X4 e8 z; Y
* k6 q5 a* G) K
http://faculty.law.ubc.ca/brooks/treaties/canada/china_e.pdf" g8 j# M' T' R8 n! V3 t7 |
1 ?; T0 ^3 l( ~0 Z* CCanada-China Income Tax Agreement (signed on May 12, 1986)" k& B( W8 ^5 w+ I8 o. a0 I
# a" c* W$ T2 O9 e( q3 p
Article 19
# N2 Z' C( x4 N& _) K& RStudents
$ w4 |1 o1 o4 V7 z: E, j: N/ Q) f9 i5 N3 \, e @0 G7 Q C7 h
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. |
|