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据说中国留学生可以免税。( z9 Q, ~; S" K
记得报税的时候在line 256 上面要填写哦。3 L2 b0 V; j; Q- Z& [; z U
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http://faculty.law.ubc.ca/brooks/treaties/canada/china_e.pdf% V$ ?1 Q0 G6 y, t4 A9 R
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Canada-China Income Tax Agreement (signed on May 12, 1986)
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Article 19, Q9 ^$ U* f/ S
Students
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# a: {# v& w* X( i4 q2 zPayments 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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