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  1. Canada–Hong Kong Tax Agreement Act, 2013 - S.C. 2013, c. 27, s. 5 (SCHEDULE 1 : Agreement Between the Government of Canada and the Government of the Hong Kong Special Administrative Region of the People’s Republic of China for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income)

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    Article 19
    Students

    Payments which a student who is, or was immediately before visiting a Party, a resident of the other Party and who is present in the first-mentioned Party solely for the purpose of that individual’s education receives for the purpose of that individual’s maintenance or education shall not be taxed in that Party, provided that such payments arise from sources outside that Party.

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