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据说中国留学生可以免税。. M$ ?. @5 T h; |7 m1 m
记得报税的时候在line 256 上面要填写哦。
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http://faculty.law.ubc.ca/brooks/treaties/canada/china_e.pdf
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$ {- o1 K) K7 mCanada-China Income Tax Agreement (signed on May 12, 1986)* d2 W: y. a2 l
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Article 19! J" x. c8 a+ O' ~% U
Students
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. P. ~5 O5 h3 v; I$ u0 d: E' [- UPayments 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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