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  1. Proclamation Giving Notice of the Coming into Force on December 31, 2004 of the Convention Between Canada and Romania for the Avoidance of Double Taxation - SI/2005-87

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    ARTICLE 20Students

    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, provided that such payments arise from sources outside that State.

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