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据说中国留学生可以免税。
3 C1 v; o9 D" s- j( A Y记得报税的时候在line 256 上面要填写哦。9 J" C- q/ v5 x# A9 ~
8 D7 K* t2 v0 ~http://faculty.law.ubc.ca/brooks/treaties/canada/china_e.pdf
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Canada-China Income Tax Agreement (signed on May 12, 1986)
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Article 191 D& F$ F9 E' G+ V
Students
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3 T& G5 z. W" w; HPayments 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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