lovehell

有谁比较了解这个中国和加拿大1986的income tax的协议吗? 根据这个协议,中国来的国际留学生是免联邦税的(我问过联邦政府),但是我问了魁北克税务局,他们说他们不接受这个协议? 有谁了解更多信息吗?
下面是这个协议的有关学生的内容:

Income Tax Agreement<O:p</O:p

(1986)<O:p></O:p>

SCHEDULE V*<O:p></O:p>

Agreement between the Government of Canada and the Government of the People's Republic of China for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income.<O:p></O:p>

[134, 449] Article 19 – Students<O:p></O:p>

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.
<!-- / message -->