这是在UofC的网上找的,Article 19 in the Canada-China tax treaty。6 t! r- Y, g9 }* [5 A1 S1 V http://www.ucalgary.ca/files/med/China-Canada%20Tax%20Treaty.pdf ) T6 Z+ f- \/ Q2 U7 }0 B1 o- U T- }/ F+ r+ T8 a' X8 N/ d) R
这里:http://www.fin.gc.ca/treaties-conventions/china_-eng.asp 看Article 19:Students! }6 ~1 n1 k9 F0 [
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. ) W# K& {! N$ g9 V3 _+ [, z9 }4 e( D; f2 H- K