ARTICLE19/Canada-China Tax Treaty
Students:-
1.Your must have been a resident of China immediately prior to coming to
Canada.
2.You must be on a student Visa.
3.Your income is for your maintanance, education or training.
4.You are here solely for your education.
5.You can NOT have applied for Landed Immigrant Status.
If All of the above apply Then your income is Non-Taxable.
You must request a waiver from Revenue Canada under Article 19 of the
Canada/China Tax Treaty and you must provided Payroll with a copy of that
waiver before payroll can consider your income as non-taxable.
If you hold a part-time job elsewhere on campus where items 1-5 do not
apply,
then that income is considered taxable.
Revenue Canada
Students:-
1.Your must have been a resident of China immediately prior to coming to
Canada.
2.You must be on a student Visa.
3.Your income is for your maintanance, education or training.
4.You are here solely for your education.
5.You can NOT have applied for Landed Immigrant Status.
If All of the above apply Then your income is Non-Taxable.
You must request a waiver from Revenue Canada under Article 19 of the
Canada/China Tax Treaty and you must provided Payroll with a copy of that
waiver before payroll can consider your income as non-taxable.
If you hold a part-time job elsewhere on campus where items 1-5 do not
apply,
then that income is considered taxable.
Revenue Canada