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据说中国留学生可以免税。+ C4 B6 ^. r5 H8 C% H
记得报税的时候在line 256 上面要填写哦。. Y1 l2 N- \( K& j, ~
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http://faculty.law.ubc.ca/brooks/treaties/canada/china_e.pdf3 f4 L1 B0 z% j
. [+ t) H6 `7 E' P3 mCanada-China Income Tax Agreement (signed on May 12, 1986)
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- S4 k* s- m$ I* j4 `) b) F5 t) kArticle 19
3 E% {* o6 f* O zStudents2 l9 H; R4 p/ H! ~1 q
- L# |& t7 L, R( i9 U: |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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