; n5 q) l3 w- D; b7 w这里:http://www.fin.gc.ca/treaties-conventions/china_-eng.asp 看Article 19:Students( r2 Q2 c: g, H
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. u& b0 R+ e# M7 J1 x
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