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据说中国留学生可以免税。
3 e0 y$ Y' ]/ G9 F. _2 a记得报税的时候在line 256 上面要填写哦。 r: T+ H$ n9 \* v+ f8 E0 i6 y
: H( |/ ^' z' w! t% I# |. @3 d G# Mhttp://faculty.law.ubc.ca/brooks/treaties/canada/china_e.pdf
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! _) ^6 I4 g/ B0 BCanada-China Income Tax Agreement (signed on May 12, 1986)
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Article 19
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. ~* f- @5 y' O6 F9 JPayments 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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