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据说中国留学生可以免税。4 \) _$ G- c2 U, |% I8 A& ~
记得报税的时候在line 256 上面要填写哦。( @8 F4 |" N' ]* C- n1 f
/ Q) G, ~3 x3 w) c" Vhttp://faculty.law.ubc.ca/brooks/treaties/canada/china_e.pdf7 M0 z- @6 O+ Q2 T. q
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Canada-China Income Tax Agreement (signed on May 12, 1986)
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Article 19
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' z4 Z" Y5 n/ n8 h! z& l- }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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