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据说中国留学生可以免税。
8 }+ V$ [, J$ }1 L$ S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! s6 z& w1 v: J& u- q( Q8 Q+ G
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Canada-China Income Tax Agreement (signed on May 12, 1986)
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Article 198 r8 z; g6 R1 ?4 L
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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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