## ARTICLE XX
Students
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 State for the purpose of his full-time education or training, receives for the purpose of his maintenance, education or training shall not be taxed in that State provided that such payments are made to him from outside that State.
Canada / United States · Canada–US 1980 convention, Canadian statutory Schedule I
ARTICLE XX · Students
English · original source edition
Unreviewed · applicability unverified
Citation to select or copy
Canada / United States; Canada–United States Tax Convention Act, 1984, S.C. 1984, c.20, Schedule I; edition Schedule I to S.C. 1984, c.20; base convention and printed annexes, not an amendment consolidation; article xx; English; unreviewed source text, current applicability unverified; /editions/ca-us-1980-convention-canadian-schedule-i/en/articles/article-xx/
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Source & edition
Canada–United States Tax Convention Act, 1984, S.C. 1984, c.20, Schedule I
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- Schedule I to S.C. 1984, c.20; base convention and printed annexes, not an amendment consolidation
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