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据说中国留学生可以免税。
l% s+ V: y* y记得报税的时候在line 256 上面要填写哦。" I# z3 B0 G7 R- K2 ?
: \( {" b+ D4 U( q1 \6 c5 \ {0 N& whttp://faculty.law.ubc.ca/brooks/treaties/canada/china_e.pdf
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& j* v9 x) D8 x5 G0 ]4 KCanada-China Income Tax Agreement (signed on May 12, 1986)
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- V5 e; ]. x0 {) [- `. Y5 mArticle 199 Z3 m8 c6 G1 f6 \; a0 a8 j6 R- `' h
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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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