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据说中国留学生可以免税。4 E1 c& ^6 x4 F$ [
记得报税的时候在line 256 上面要填写哦。
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( }- V9 y5 R# k; j5 Whttp://faculty.law.ubc.ca/brooks/treaties/canada/china_e.pdf( Q0 l) n! |/ S5 i7 P
3 D& e+ J/ k3 A' q1 L, E6 ?Canada-China Income Tax Agreement (signed on May 12, 1986)" X) m2 h8 V9 `9 a4 ]- p
. I: V# A h& s; e( oArticle 19( q9 m {6 b5 d# x! X' F8 B
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& Z. ?0 Q7 G5 _* iPayments 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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