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据说中国留学生可以免税。
- i. D2 X- R3 S2 W# F2 o/ y, T; d记得报税的时候在line 256 上面要填写哦。
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# k( \- d1 I/ N2 X! P, `8 dhttp://faculty.law.ubc.ca/brooks/treaties/canada/china_e.pdf' W! n& F" ?" T1 Z4 |, H4 l
8 w; P3 i% U" ?; ~" ~6 q, {Canada-China Income Tax Agreement (signed on May 12, 1986)
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# ^' s6 A+ _. l: |; B2 iArticle 19
9 U- I. T, Q$ W9 }! CStudents
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3 [ e) r; {; p$ BPayments 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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