 鲜花( 0)  鸡蛋( 0)
|
据说中国留学生可以免税。! Y) ?7 G$ D! S' s( N0 |0 U, U
记得报税的时候在line 256 上面要填写哦。5 b- v& _ r7 C0 \, y5 \
* m6 u; ?! n; T7 a% S/ O
http://faculty.law.ubc.ca/brooks/treaties/canada/china_e.pdf
1 r; w5 M" T/ ~6 G: }! o# l7 m1 Q3 D0 Q+ Q( I* L) {2 q
Canada-China Income Tax Agreement (signed on May 12, 1986)
. s- U+ X' f2 h0 Z( f1 S
; f2 [& \* D5 N! vArticle 199 Q1 X% t; t1 s# I+ _7 D9 e
Students6 i8 U4 w1 T% f
) I1 s. X2 f: V, X# P" Y+ cPayments 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. |
|