 鲜花( 0)  鸡蛋( 0)
|
据说中国留学生可以免税。* [0 j( n) t, w1 e
记得报税的时候在line 256 上面要填写哦。
. ]9 z) D( O) T& W7 v; o3 u. @( v6 r$ L& U$ M
http://faculty.law.ubc.ca/brooks/treaties/canada/china_e.pdf
: m' c, {, T# j- w
* Y; H- j7 C/ w6 HCanada-China Income Tax Agreement (signed on May 12, 1986)7 @3 ]3 s6 w, ?8 B, _4 }
+ g8 T5 X- C" W. b' ^7 PArticle 197 {) ]- a# ?' n( H
Students2 \/ V* `! \7 M) t6 y
' R$ ~" l* J3 s7 a2 S1 F% X
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. |
|