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据说中国留学生可以免税。
1 D3 y8 L& b$ ?1 m记得报税的时候在line 256 上面要填写哦。7 I. D8 W) ?1 j3 Y
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http://faculty.law.ubc.ca/brooks/treaties/canada/china_e.pdf
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& s: z2 K) w: ZCanada-China Income Tax Agreement (signed on May 12, 1986)4 q( x4 M9 X/ y; }
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Article 19
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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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