 鲜花( 0)  鸡蛋( 0)
|
据说中国留学生可以免税。
" v Y P+ I" t( q' x, u记得报税的时候在line 256 上面要填写哦。) y0 ]1 s/ `! e* l& o
% w+ J& _; t# `, z7 W
http://faculty.law.ubc.ca/brooks/treaties/canada/china_e.pdf. K0 z8 ]; ^/ g& y5 ^. `; e( w& N
6 u! O! S3 F! Y' c& _. |+ U2 pCanada-China Income Tax Agreement (signed on May 12, 1986)
: o+ A4 W( [/ S, x. M2 t# \, x0 B( O; [1 {* J. x0 M
Article 19
5 C! z7 `& Q( h$ j6 v3 UStudents/ q' i& I5 `0 z2 j8 \; G2 f
8 z+ B4 \% L$ d `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. |
|