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据说中国留学生可以免税。
& K% x+ C( G" F: ]1 W# L# h记得报税的时候在line 256 上面要填写哦。" {; B8 E9 a" `- o! d9 e9 ?! y( p
1 h5 }+ O* _9 v" g, fhttp://faculty.law.ubc.ca/brooks/treaties/canada/china_e.pdf4 E3 b e6 L, A
$ g# f0 J: [, C1 xCanada-China Income Tax Agreement (signed on May 12, 1986)
1 D6 Q: I/ N$ R: S+ N+ {9 H) q2 i+ Z% ~5 E/ {# R
Article 198 ^; V t4 P- O5 {
Students# i: W5 w* Z4 l; h% i- e! u
8 N2 n) l! m% j9 P! n$ TPayments 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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