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据说中国留学生可以免税。. G( V: r, X/ K l
记得报税的时候在line 256 上面要填写哦。$ M9 R* x; k% p3 X4 i% i8 p7 P
% k" q% L9 O/ ~8 A5 E5 y) Hhttp://faculty.law.ubc.ca/brooks/treaties/canada/china_e.pdf8 Y6 {3 C) R- z8 F2 n: C4 g* ~& c$ G
, X+ t' Q2 x2 q: I/ MCanada-China Income Tax Agreement (signed on May 12, 1986)! r7 L: Z x% f- r+ S' z0 l1 T
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Article 198 @9 G: f: ^6 }
Students2 W7 L) z0 j# X0 H' |- x
( U/ B# i; s+ ]9 ^9 Y. lPayments 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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狗仔卡
发表于 2006-12-20 23:46
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