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据说中国留学生可以免税。
3 _% }& k* z0 S6 d记得报税的时候在line 256 上面要填写哦。
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1 l$ ^) M( ]8 b. v4 s, ohttp://faculty.law.ubc.ca/brooks/treaties/canada/china_e.pdf
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Canada-China Income Tax Agreement (signed on May 12, 1986), Z0 b, \: I/ T( \6 {' m# V* ?6 H
8 }; ?5 y" n( D/ l0 ~! G! ]/ j. wArticle 190 `/ n* y" C4 |; R$ X
Students! I' @7 j- U+ ^5 i) v$ v
& _- l) k% P6 z+ _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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