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据说中国留学生可以免税。2 Q% Y/ w7 F) N, j
记得报税的时候在line 256 上面要填写哦。2 d) g; v _$ c" J: c
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http://faculty.law.ubc.ca/brooks/treaties/canada/china_e.pdf/ h) I( ^. `* M; g- D
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Canada-China Income Tax Agreement (signed on May 12, 1986)
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3 p; b1 |6 \# Z/ q% ~% HArticle 19
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" N8 D7 `% q7 D- [) C' FPayments 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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