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据说中国留学生可以免税。8 r) L7 Z3 p( a* W
记得报税的时候在line 256 上面要填写哦。; h4 F7 F% J. c" y4 N5 V b0 s3 ]9 U
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http://faculty.law.ubc.ca/brooks/treaties/canada/china_e.pdf
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1 t, h+ |6 H) d4 ACanada-China Income Tax Agreement (signed on May 12, 1986)) x5 ^3 k& y; Y1 _) l
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Article 19
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% ^7 l7 G `/ y3 ]6 |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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