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据说中国留学生可以免税。
; u' A9 l4 b3 o; q9 C8 G5 Y1 ?1 B* c记得报税的时候在line 256 上面要填写哦。( J# ~3 M7 N( O0 j. @2 c
$ f* _1 ~. @7 [( M5 h0 Phttp://faculty.law.ubc.ca/brooks/treaties/canada/china_e.pdf" o' P5 Y! \4 |; h
+ Q. ^5 R* H/ bCanada-China Income Tax Agreement (signed on May 12, 1986)8 O$ P2 g- y) c7 O& k3 C5 Y" `
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Article 19
9 f; `+ d* }: XStudents, E# ]4 L, i0 G6 i' c* }6 c1 T4 s
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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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