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据说中国留学生可以免税。
, T0 Z* n" Y8 g K' W4 i! X记得报税的时候在line 256 上面要填写哦。( `- k, h) h( b
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http://faculty.law.ubc.ca/brooks/treaties/canada/china_e.pdf
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. `" J5 k( [8 L+ x; ?- Z. vCanada-China Income Tax Agreement (signed on May 12, 1986)
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Article 19
, g5 A, T% j, E pStudents
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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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