 鲜花( 0)  鸡蛋( 0)
|
据说中国留学生可以免税。; i, Y! A* R: }. ?, {3 e8 t
记得报税的时候在line 256 上面要填写哦。 T/ [' T- `8 A" D2 k1 o* ?- S# p
`3 E8 L3 Q! P* }
http://faculty.law.ubc.ca/brooks/treaties/canada/china_e.pdf! X& D3 P6 e) `, E# a3 N8 i+ M
9 Y( q0 [/ W- S0 H0 ]5 z1 J) G
Canada-China Income Tax Agreement (signed on May 12, 1986)7 c3 C( p8 l: j' L4 J1 b, b+ n, t
9 F9 q+ i5 r1 }# C5 ?" N+ PArticle 19# f9 M! U5 t# y: I) B; y( a7 X
Students# q* ]" i) @9 M- c
, F' b/ c3 N3 \- F% J8 M
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. |
|