各位好,又是报税季节。我是在加的国际留学生,根据中加免税协议 artical 19 china/Canada tax convention. 国际留学生收入是不收税的。依该条款,我询问international tax center, 被告知他们内部有一个规定(internal instructions): 如果我递交了移民申请,这个条款就不适用。我认为这是一个歧视性的内部政策;
我把artical 19的原文附上。大家给点建议,1)看看他们的internal instructions 是不是歧视性政策和违反同时也藐视中国和加拿大的国际协定。2)我是否有权利据决告知他们我是否递交了移民申请.
Article l9
Students
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.
我把artical 19的原文附上。大家给点建议,1)看看他们的internal instructions 是不是歧视性政策和违反同时也藐视中国和加拿大的国际协定。2)我是否有权利据决告知他们我是否递交了移民申请.
Article l9
Students
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.