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据说中国留学生可以免税。# N/ |9 N! K6 |5 R
记得报税的时候在line 256 上面要填写哦。
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3 F/ A& X! p% g+ j* R8 uhttp://faculty.law.ubc.ca/brooks/treaties/canada/china_e.pdf7 Z& N! N4 H& u5 }
% p+ B4 j2 r4 {. e: |Canada-China Income Tax Agreement (signed on May 12, 1986)0 p, X0 L3 q. I& C1 K- t+ {
1 {3 J f) [. PArticle 19
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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. |
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