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据说中国留学生可以免税。2 X: [! m3 k$ f0 t) c
记得报税的时候在line 256 上面要填写哦。; |- T, |4 T5 M% n# k- O
; ?9 D0 x$ g+ W q, E9 M9 Whttp://faculty.law.ubc.ca/brooks/treaties/canada/china_e.pdf+ D, ~: q$ {$ F0 w
7 y+ v/ Q' N0 SCanada-China Income Tax Agreement (signed on May 12, 1986)% {# l3 ~4 f/ A2 [
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Article 19$ a# `* S' q4 L9 Z. N4 f5 m
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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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