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据说中国留学生可以免税。) k( c4 K8 H# N1 p' G
记得报税的时候在line 256 上面要填写哦。( [" ~+ B$ \1 ?% J6 I1 h" r
2 [( J- |6 T7 K% H. Chttp://faculty.law.ubc.ca/brooks/treaties/canada/china_e.pdf
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9 ?, q5 `% N3 b$ l! B- {2 y. CCanada-China Income Tax Agreement (signed on May 12, 1986)
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2 ~2 m+ K* c0 a5 o. B- MArticle 192 v; Q6 E& X; Q6 N6 h4 r
Students, y/ ]/ r6 J+ Q+ O9 Y. X8 r2 z6 L
% j0 {+ r7 O& y0 }9 ^" h; }. dPayments 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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