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据说中国留学生可以免税。
% X5 N/ r& ?3 n记得报税的时候在line 256 上面要填写哦。. C$ s, o7 D) _
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http://faculty.law.ubc.ca/brooks/treaties/canada/china_e.pdf
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# Z4 O5 D' e. \+ \' d/ ?- sCanada-China Income Tax Agreement (signed on May 12, 1986)
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Article 19 q" T: _" B/ v* t# T
Students/ Q1 L Y% Q7 x. a
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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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