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据说中国留学生可以免税。
, E u, i: u; y, k记得报税的时候在line 256 上面要填写哦。: x' {7 Y, Z6 d9 j6 b5 ]. Q3 x
9 Z. z! ^+ T6 qhttp://faculty.law.ubc.ca/brooks/treaties/canada/china_e.pdf
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& X5 Q' c" Z0 c" E' R* U- x" VCanada-China Income Tax Agreement (signed on May 12, 1986)' a$ Z8 C" g; C4 @
# h3 S W9 t$ KArticle 19
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7 \" d+ A6 m, S- rPayments 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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