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据说中国留学生可以免税。
0 ^) t0 b! h. V) ^- X记得报税的时候在line 256 上面要填写哦。* j8 ], O% w9 S6 _
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http://faculty.law.ubc.ca/brooks/treaties/canada/china_e.pdf
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$ I3 l' O" j" S% } PCanada-China Income Tax Agreement (signed on May 12, 1986)* a: |+ D# E- R r; E& ]8 {) U$ O
! Y' w' y) {. [- z- f& HArticle 19
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1 B7 a- X5 S3 d% @- 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. |
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