 鲜花( 0)  鸡蛋( 0)
|
据说中国留学生可以免税。
8 ~/ C: I0 V8 M% l$ E& e记得报税的时候在line 256 上面要填写哦。2 l% h- V" j' w! I) Z4 X3 b
; | W/ f" D" d9 l; _$ Nhttp://faculty.law.ubc.ca/brooks/treaties/canada/china_e.pdf
. B- w2 D7 s6 F8 c) t& V d, F. ~! e& g
Canada-China Income Tax Agreement (signed on May 12, 1986)0 m8 x& w3 f) A' m$ T, V
& P+ d2 l8 q: ?/ G
Article 19 N% ~- p1 r% J
Students$ u; S! J# K! t/ [/ e; P% B0 a9 Q1 L
2 ~2 H8 {7 _3 D: V' BPayments 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. |
|