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据说中国留学生可以免税。
+ P0 @: v! Z+ D2 F1 M4 {记得报税的时候在line 256 上面要填写哦。+ \! t1 f0 ^$ o4 q: ]! m
; A7 X5 O3 I6 @; L5 F0 f3 q. chttp://faculty.law.ubc.ca/brooks/treaties/canada/china_e.pdf" u6 @/ e, N2 W5 Z: [& S
" ? @/ v, P L" o5 nCanada-China Income Tax Agreement (signed on May 12, 1986)9 V; D+ Q4 s6 n0 @3 Q
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Article 19+ n6 O( @* y @4 l- n; k
Students
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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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