 鲜花( 0)  鸡蛋( 0)
|
据说中国留学生可以免税。1 K9 Z! V5 `% L& o; v5 n' O
记得报税的时候在line 256 上面要填写哦。0 f9 A# M' H% @2 F
2 }0 z3 @5 R! c9 H5 X8 _: P
http://faculty.law.ubc.ca/brooks/treaties/canada/china_e.pdf
( w: k4 G5 O7 s) K8 \: }, X6 B' j% ~' k3 W0 U: c
Canada-China Income Tax Agreement (signed on May 12, 1986)) Z# ^. S! \3 s1 m% d
4 X" O+ w4 W7 [! s. s+ O
Article 19
8 j) T) ?# Q" p. {" Y& pStudents2 E! X R6 n( t
/ K$ ~/ R- Y9 d- a3 nPayments 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. |
|