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据说中国留学生可以免税。
# c3 D9 A4 @3 _5 E3 l, M记得报税的时候在line 256 上面要填写哦。
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/ c& r3 X+ F* s7 ~ a3 H G! ?http://faculty.law.ubc.ca/brooks/treaties/canada/china_e.pdf
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2 M; g" A3 [$ SCanada-China Income Tax Agreement (signed on May 12, 1986)
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Article 19. Q; S) B# t1 b
Students
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- C+ k$ s' T: V. l: I8 |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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