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这是在UofC的网上找的,Article 19 in the Canada-China tax treaty。
5 P0 J, X+ [3 L& ]8 _$ k) ahttp://www.ucalgary.ca/files/med/China-Canada%20Tax%20Treaty.pdf/ G k8 ^: f j8 M& T2 I' C
/ b0 Y$ b* s& ^" }5 r q" ~( j这里:http://www.fin.gc.ca/treaties-conventions/china_-eng.asp 看Article 19:Students
/ ], P% j9 Q' y( N; jPayments 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.7 z/ a! `9 k5 y, |
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