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据说中国留学生可以免税。: p G6 J/ ~ q# _" K' F5 [
记得报税的时候在line 256 上面要填写哦。$ C {, R+ v1 c& h
3 i7 {" c" |' D( 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)4 f4 [& k+ o2 t: L( G' T: x+ o
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Article 19
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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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