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据说中国留学生可以免税。
( N' P, z9 X- g+ R c9 x/ Q记得报税的时候在line 256 上面要填写哦。
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. {. v {2 f/ c/ ]7 f7 shttp://faculty.law.ubc.ca/brooks/treaties/canada/china_e.pdf1 U2 y7 U0 ? W% ?+ L7 o( v8 }
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Canada-China Income Tax Agreement (signed on May 12, 1986)
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Article 196 W& \1 D4 h0 k4 p- |$ v
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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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