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据说中国留学生可以免税。: ^+ ^/ q6 N3 [" _
记得报税的时候在line 256 上面要填写哦。3 u" a& Q+ M X% r z
. v( r3 J, C3 N" C8 t) `3 lhttp://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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5 s% ]3 K7 p6 b, Z' I! e3 H4 p! D2 zArticle 192 F4 v/ _7 M0 }! ]
Students) F' ~8 D7 x! x- ?; R5 z# Z
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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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