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据说中国留学生可以免税。9 J+ K1 P/ b7 s( K1 P* h& H8 k
记得报税的时候在line 256 上面要填写哦。
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" { k/ r5 {' ]5 I0 g& Nhttp://faculty.law.ubc.ca/brooks/treaties/canada/china_e.pdf
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& X5 F- Y; S6 V, R* T! W) QCanada-China Income Tax Agreement (signed on May 12, 1986)
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6 p* B1 x+ j4 Z' t+ xArticle 192 j/ K' B# `( ?( W3 l" |
Students
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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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