 鲜花( 0)  鸡蛋( 0)
|
据说中国留学生可以免税。0 C0 T) F& o* p" m
记得报税的时候在line 256 上面要填写哦。
) p _/ t# L8 w4 W" ]6 d4 B p* ^ ^
6 ^3 ~7 t! G/ h. d8 _) ohttp://faculty.law.ubc.ca/brooks/treaties/canada/china_e.pdf
]7 e8 ] S1 `3 D5 A- Y4 h( H6 r, ]4 o6 @
Canada-China Income Tax Agreement (signed on May 12, 1986)
, q( w; w, _* x; C- F4 z
, c. d5 y: I& U/ U1 ~4 g: VArticle 19) v: q" J2 O# i, i: Q. Z& y3 k3 q
Students, x9 P# g F- J: a5 M# J
) N6 X7 s! y) u/ S' p |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. |
|