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据说中国留学生可以免税。
) ?; {* ^5 j% s4 o& E$ U; \记得报税的时候在line 256 上面要填写哦。
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http://faculty.law.ubc.ca/brooks/treaties/canada/china_e.pdf
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% T2 ?! ^, }' y1 V# t: Y# }Canada-China Income Tax Agreement (signed on May 12, 1986): G( O- H$ A9 z G$ W) z
' ?5 H# C6 S1 X. @( i2 WArticle 193 Q9 F( j3 C: l( Z# o* E
Students
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6 z6 ]2 H L+ V: }, g& 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. |
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