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据说中国留学生可以免税。" L: H1 v0 v f$ ]
记得报税的时候在line 256 上面要填写哦。
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http://faculty.law.ubc.ca/brooks/treaties/canada/china_e.pdf* [+ ^7 N$ l1 u/ w. d
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Canada-China Income Tax Agreement (signed on May 12, 1986)
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( v4 l" i: V0 o$ K# @1 n2 U/ xArticle 19
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1 `$ h+ z1 I" ^) @/ ^9 d1 tPayments 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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