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据说中国留学生可以免税。
, \, O/ t* w0 P: _记得报税的时候在line 256 上面要填写哦。
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http://faculty.law.ubc.ca/brooks/treaties/canada/china_e.pdf1 U: M" M$ y! p( y! | r3 u
2 ~- c9 W# W' vCanada-China Income Tax Agreement (signed on May 12, 1986)) D, I* J! p% a3 C1 E9 m$ t
) P4 E i4 k' P; r0 M& IArticle 19, B2 ]8 X, U6 j# D+ b8 g% N
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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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