 鲜花( 0)  鸡蛋( 0)
|
据说中国留学生可以免税。. j5 l) n7 s& d1 N- V) \: Y" Z8 @
记得报税的时候在line 256 上面要填写哦。
2 l8 z' K0 [1 a F+ P3 X/ |0 q7 n: r% y( E
http://faculty.law.ubc.ca/brooks/treaties/canada/china_e.pdf9 S3 V% s2 r& x% c8 R' a
( o( Z" h( G! s/ y/ A3 |' CCanada-China Income Tax Agreement (signed on May 12, 1986)4 m. ^3 Q7 s* T! _
+ c' V& O. Q5 X2 J6 u: B
Article 19
/ O2 ?7 z$ h/ j* n, SStudents e( u ?$ c" e9 @; f9 M
: y8 A8 t- H& S3 A9 h- j! oPayments 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. |
|