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据说中国留学生可以免税。
. b" F5 e7 H2 U记得报税的时候在line 256 上面要填写哦。5 m0 |( V+ `( E! {7 ?& q
5 p! T; x) v) e4 r) jhttp://faculty.law.ubc.ca/brooks/treaties/canada/china_e.pdf2 m# J) c! ^( v/ C
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Canada-China Income Tax Agreement (signed on May 12, 1986)
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. A, Q c1 ]6 c( i( uArticle 192 a3 Q+ D5 c+ Q5 D( C- ]
Students
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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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