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据说中国留学生可以免税。2 E7 G& p3 T. L, n7 C3 b" l" V
记得报税的时候在line 256 上面要填写哦。
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+ w& a7 C! U- D5 ~/ f: whttp://faculty.law.ubc.ca/brooks/treaties/canada/china_e.pdf
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Canada-China Income Tax Agreement (signed on May 12, 1986)1 _6 ?# f2 D9 E( P) p' X- t2 K1 d
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Article 19# Y0 Q: K6 M4 @
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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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