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据说中国留学生可以免税。
0 G6 F1 R% J$ P5 e! v! L记得报税的时候在line 256 上面要填写哦。
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' a: O7 A/ ~3 h1 ?! r% Ahttp://faculty.law.ubc.ca/brooks/treaties/canada/china_e.pdf
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l8 F# y% U) ~. Z$ V% _. BCanada-China Income Tax Agreement (signed on May 12, 1986)
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Article 19
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: l9 X. S( L5 ]( W RPayments 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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