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据说中国留学生可以免税。) X4 T7 I! A. r# R
记得报税的时候在line 256 上面要填写哦。
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: M; a0 r( \5 S0 H. @* ohttp://faculty.law.ubc.ca/brooks/treaties/canada/china_e.pdf( k2 R2 P1 l4 P: V
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Canada-China Income Tax Agreement (signed on May 12, 1986)
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Article 19
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3 ~* q2 }4 Y8 J( m9 g- x4 G7 MPayments 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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