 鲜花( 0)  鸡蛋( 0)
|
据说中国留学生可以免税。 b: z3 I% G. Q- Y0 O: b
记得报税的时候在line 256 上面要填写哦。# M! {3 F- E! ~% u
, t9 e7 U7 C ~, j: D, j) r7 `
http://faculty.law.ubc.ca/brooks/treaties/canada/china_e.pdf
( O! R5 W" n( [$ a1 G
3 v8 {( ]; h/ K7 b; S) tCanada-China Income Tax Agreement (signed on May 12, 1986)
! p6 W8 I. Q5 N! i9 g X- g, X) ^7 ^( V4 ?& M
Article 19! p9 K+ i! g! Q- d3 i2 S& ^
Students
, F. ^8 s" G+ u% L' ~2 I9 G, m( ^1 r
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. |
|