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据说中国留学生可以免税。8 M4 u, h8 b8 x5 D6 C* d
记得报税的时候在line 256 上面要填写哦。
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2 D, Q4 Q0 |$ p$ M# C' fhttp://faculty.law.ubc.ca/brooks/treaties/canada/china_e.pdf
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Canada-China Income Tax Agreement (signed on May 12, 1986)
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7 E, P+ p8 C. \Article 19
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2 b% _4 x8 ~( ?) l t/ KPayments 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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