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据说中国留学生可以免税。
. L- z) \/ F3 m; s记得报税的时候在line 256 上面要填写哦。
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$ n6 b3 E; W+ B. Ihttp://faculty.law.ubc.ca/brooks/treaties/canada/china_e.pdf
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- T/ Z, \+ p3 y. w5 x' WCanada-China Income Tax Agreement (signed on May 12, 1986)
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Article 19% S1 |+ r- ]! v2 E ~& V
Students
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( o G# u4 W" P, \$ J( m2 ZPayments 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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