 鲜花( 0)  鸡蛋( 0)
|
据说中国留学生可以免税。- s. V9 q1 b+ }, q) c5 k
记得报税的时候在line 256 上面要填写哦。
" M0 ~& |# ^* q0 [' e' ~! E' w! `- D* d: D
http://faculty.law.ubc.ca/brooks/treaties/canada/china_e.pdf& g2 t* n: r4 E
6 q* B" M, j% J0 @ o9 c
Canada-China Income Tax Agreement (signed on May 12, 1986)
( _$ x3 }, t. ?2 c" ?' R3 h2 z# y* v7 D. p3 l, ^
Article 19
' I$ o" ?2 A- Q DStudents
9 H7 u: w4 v Q& F6 v: M2 [3 I: e* w0 A3 `' V! J- S
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. |
|