 鲜花( 0)  鸡蛋( 0)
|
据说中国留学生可以免税。 {% h; W) m3 k4 ]" m! [; F
记得报税的时候在line 256 上面要填写哦。
. ^0 c* e6 ^: L% z V1 G/ U: H5 b& |9 A6 s0 j0 V7 |
http://faculty.law.ubc.ca/brooks/treaties/canada/china_e.pdf. {6 |/ i* W8 i: ~. r
4 ?: i7 V4 S3 r: C/ m; h# XCanada-China Income Tax Agreement (signed on May 12, 1986)
4 {( H0 F7 V' h4 e% Q( S' N- F" u$ U" X( ?
Article 19! R4 A: X; F2 L/ P G# `0 R
Students/ E- H$ Z, E' }6 @
# x. F6 K( @8 |
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. |
|