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据说中国留学生可以免税。+ `2 [1 A0 _9 f8 l- W! u
记得报税的时候在line 256 上面要填写哦。0 d1 x) I9 T7 }$ n
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http://faculty.law.ubc.ca/brooks/treaties/canada/china_e.pdf( a; x# m, w4 S6 h
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Canada-China Income Tax Agreement (signed on May 12, 1986)
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- B3 |6 M, w; ^) bArticle 190 t; k7 K- f( _/ V, Y& x
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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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