这是在UofC的网上找的,Article 19 in the Canada-China tax treaty。) D+ j! w: q5 P1 ^" d [ http://www.ucalgary.ca/files/med/China-Canada%20Tax%20Treaty.pdf8 u7 N, d8 R/ A+ I" X# F* O+ Q e
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这里:http://www.fin.gc.ca/treaties-conventions/china_-eng.asp 看Article 19:Students7 B2 K3 ]1 D; a3 S9 i0 P) l
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. ; o( B* n$ @5 d2 A+ `( L4 ?5 }* \; l