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据说中国留学生可以免税。8 f* U* `, H4 N6 [
记得报税的时候在line 256 上面要填写哦。
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0 K7 }+ t2 `3 x. l( z& O$ Mhttp://faculty.law.ubc.ca/brooks/treaties/canada/china_e.pdf% j9 ?7 q/ K" l2 d
1 F/ { [! O* v# Y& F$ p* RCanada-China Income Tax Agreement (signed on May 12, 1986)8 Z. K3 _7 X( B4 b
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Article 19
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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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