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据说中国留学生可以免税。 y! D8 [* d! f( S' Y. x" V
记得报税的时候在line 256 上面要填写哦。
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0 c7 ^, u/ P- }http://faculty.law.ubc.ca/brooks/treaties/canada/china_e.pdf
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Canada-China Income Tax Agreement (signed on May 12, 1986)
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* q* o# a% p$ o# t8 k2 GArticle 19
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) m: }4 D& s3 E( @; X+ y# Y4 H6 U% vPayments 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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