 鲜花( 0)  鸡蛋( 0)
|
据说中国留学生可以免税。$ k8 v0 I/ R E# I& D
记得报税的时候在line 256 上面要填写哦。
! P+ n; u. \/ a5 P: c6 V0 `! [* W2 J r$ K$ u, g& I( h1 B
http://faculty.law.ubc.ca/brooks/treaties/canada/china_e.pdf
. C7 L0 C3 H+ M( _ @* k
4 ^* `* I1 E/ k ?1 wCanada-China Income Tax Agreement (signed on May 12, 1986)# l1 \% h* R3 U2 X: T8 P
i6 w9 Y& r( X0 D. K4 O% m! yArticle 19
& _7 a8 p3 n' m6 Y: kStudents) B( x$ r2 G4 I9 L
& G* ] h' T1 D1 L q
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. |
|