If you are a visiting scholar...
Almost the same as landed immigrant if you have been in Canada over consecutive 183 days in the past calander year.
If you are a visa student...
You can benefit from the tax treaty between Chinese and Canadian governments. This treaty (Article 19), co-signed by Brian Mulroney and Zhao Ziyang in Beijing, 1986, defines that you will be be taxed in canada of your income from research grants, fellowships, bursuries. However, your income from a teaching assistant position will be taxed.
For all the deducted portion due to this treaty benefit, they will not be counted for any RRSP contributions.
***If you are applying for immigration to Canada while as a visa student...
If you are a visa student in a taxation year, while you are also applying for immigration to Canada, you shold split up the income (from canadian sources) into two parts: the part before you submit your application form for canadian immigration, and the part after the date of submission. The first part remains to be exempted from taxation protected by the Canada-China Income Tax Treaty and can be taken off as "Deductions" in the line 257. However, the partion after the date of submission of your application form for immigration to canada, is subject to regular taxation rules and is no longer protected by the treaty, because of your visible intention of NOT leaving Canada after your training/schools, specified by the Article 19 of the tax treay. |