 鲜花( 0)  鸡蛋( 0)
|
据说中国留学生可以免税。: }; l) y i% P3 _, c
记得报税的时候在line 256 上面要填写哦。6 T/ R. @$ R# k/ a
s. I) h6 m' p/ ^! h
http://faculty.law.ubc.ca/brooks/treaties/canada/china_e.pdf) ^# K& z$ x' O; Z. |) N
- h; y, Q, r* g3 J4 {; jCanada-China Income Tax Agreement (signed on May 12, 1986) e; f: A# \6 I( m$ `
( c* n( p! }( s9 \7 X- sArticle 19! H3 y' h* K2 y4 ?+ R- k
Students9 j6 G" L4 u- H$ J0 n
+ S& N8 H9 X( w: KPayments 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. |
|