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据说中国留学生可以免税。7 ?5 p& I, p3 i# a4 r
记得报税的时候在line 256 上面要填写哦。
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8 M5 w" i, U. M2 C4 @* o2 ~http://faculty.law.ubc.ca/brooks/treaties/canada/china_e.pdf
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* B- K! _9 b8 l& X3 VCanada-China Income Tax Agreement (signed on May 12, 1986)( ^" d. u' g5 j" d0 E# V3 u1 W% j. M
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Article 19# X+ I0 |8 l' u5 b
Students' A- r5 A. H( W5 ^) N$ w% Z6 n
( \5 i. S* {3 H: \; UPayments 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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