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据说中国留学生可以免税。
- `: G* u# F5 c- N* @; s记得报税的时候在line 256 上面要填写哦。$ U) n7 Y% J8 Z
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http://faculty.law.ubc.ca/brooks/treaties/canada/china_e.pdf1 s; y+ K% X; `2 |+ E
! e R3 y }. g+ yCanada-China Income Tax Agreement (signed on May 12, 1986)
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% g# \ o0 o8 z. l9 F$ LArticle 19
$ h3 r6 A7 c7 m x- W1 BStudents
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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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