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  1. Canada — Moldova Tax Convention Act, 2002 - S.C. 2002, c. 24, s. 5 (SCHEDULE 1 : Convention Between the Government of Canada and the Government of the Republic of Moldova for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income)

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    Article 20
    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 solely for the purpose of that individual’s education or training receives for the purpose of that individual’s maintenance, education or training shall not be taxed in that State, if such payments arise from sources outside that State.

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