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据说中国留学生可以免税。" I( @- W* T' W" a; `" u3 ]3 ?
记得报税的时候在line 256 上面要填写哦。
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. F1 Z# ?* r0 E8 F, p# `http://faculty.law.ubc.ca/brooks/treaties/canada/china_e.pdf
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Canada-China Income Tax Agreement (signed on May 12, 1986)
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Article 19+ _0 E& K! C& o5 N0 G
Students$ ^" V* [! R. o. O, G% J6 D
5 ~( a4 Z0 F( `' K, TPayments 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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