 鲜花( 0)  鸡蛋( 0)
|
据说中国留学生可以免税。+ y$ y9 C, @% n5 T* c, T8 i6 u! z
记得报税的时候在line 256 上面要填写哦。0 \: b5 X& T W, g, i" H$ ~
+ `, U0 S2 V( ]/ Y
http://faculty.law.ubc.ca/brooks/treaties/canada/china_e.pdf
7 i% ^4 k: }" `4 H5 i5 v1 N
( l$ f' |, g3 i7 ~: G) \2 UCanada-China Income Tax Agreement (signed on May 12, 1986)8 e& ?" X) h/ J3 Y. L
& h! y7 D( O Z E3 m0 \
Article 19& x1 |) z' C0 N5 L3 T6 [- V
Students
7 ]0 S7 V' ^. D& c- h+ f
, f; b: A+ c P+ X/ h' Y, 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. |
|