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据说中国留学生可以免税。
" h& e. _3 {6 ]9 Y: v `1 E记得报税的时候在line 256 上面要填写哦。
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http://faculty.law.ubc.ca/brooks/treaties/canada/china_e.pdf# w+ B/ t# B9 j
) |3 Z9 V7 _7 k! U8 }* V: ]2 GCanada-China Income Tax Agreement (signed on May 12, 1986)
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Article 19
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) s; R: v8 a( _& O6 _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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