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据说中国留学生可以免税。( S' c' d" g; I
记得报税的时候在line 256 上面要填写哦。9 J, j0 f2 o8 R5 W' f6 f# p
1 R2 k4 E5 V$ L3 G: Hhttp://faculty.law.ubc.ca/brooks/treaties/canada/china_e.pdf
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v& q v6 @0 I1 bCanada-China Income Tax Agreement (signed on May 12, 1986)
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Article 19
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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. |
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