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据说中国留学生可以免税。
* s% ], n, a# {0 T0 D& o记得报税的时候在line 256 上面要填写哦。" S: V- Z* j5 Z5 @) X
; ]) N, @ k% y) u# Ghttp://faculty.law.ubc.ca/brooks/treaties/canada/china_e.pdf
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1 I: X9 p2 j) [: O/ i" ZCanada-China Income Tax Agreement (signed on May 12, 1986), k. _1 _7 Q |) n) t/ K. T6 R/ k9 D
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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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