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据说中国留学生可以免税。
& I% Y5 a' |* x# }记得报税的时候在line 256 上面要填写哦。/ \: y& E; A5 Q, E! C
7 f. Z6 i' a3 x. b: |+ Xhttp://faculty.law.ubc.ca/brooks/treaties/canada/china_e.pdf5 c3 t. c3 q+ T
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Canada-China Income Tax Agreement (signed on May 12, 1986)
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; k7 B3 ?1 B# I) TArticle 19, v" b) D; y- u2 Y# C' z
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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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