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据说中国留学生可以免税。* b& l, q2 I0 g8 h6 M
记得报税的时候在line 256 上面要填写哦。/ O+ g, W6 x7 }: S
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http://faculty.law.ubc.ca/brooks/treaties/canada/china_e.pdf0 w* H, b. ?, x8 y+ g, h
: U% g$ S' p p7 C4 q: d( `Canada-China Income Tax Agreement (signed on May 12, 1986): Z% c. q2 p' c; ~6 z5 v
# p. P0 P$ H# L! [9 uArticle 19- C* ?: ^* [- h
Students6 q1 P8 }) n2 J w2 }% }3 @# f
7 L* V0 g! V- ~0 N0 k1 h1 BPayments 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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