 鲜花( 0)  鸡蛋( 0)
|
据说中国留学生可以免税。5 N; M4 `# b: T4 G
记得报税的时候在line 256 上面要填写哦。
6 L% a4 Y4 O3 d4 Y% s* Y; `. u3 w/ I
2 ?% M! @ L( |# O- Hhttp://faculty.law.ubc.ca/brooks/treaties/canada/china_e.pdf6 t- b" Y C) c1 x% B
; @& }' k* v2 A) [/ M, h& t
Canada-China Income Tax Agreement (signed on May 12, 1986): e: j7 P; p" S
% Q+ [' q ~+ A$ T: i+ A
Article 19
7 V0 S9 B, Q; v8 N8 KStudents3 z, ?- Y, p2 l$ _. h( ^
$ o# Y$ A+ _* DPayments 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. |
|