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据说中国留学生可以免税。: E9 B* @6 d1 n3 n$ d
记得报税的时候在line 256 上面要填写哦。+ z% H9 c( c: K
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http://faculty.law.ubc.ca/brooks/treaties/canada/china_e.pdf. n9 e8 v: F; c% y V/ b+ v& }
o& E/ C7 K1 a; P# ], P8 G5 _4 ]7 nCanada-China Income Tax Agreement (signed on May 12, 1986)/ _( Y) x* \* ]6 c% m! z @! S2 T1 T
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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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