ARTICLE XX

U.S. Income Tax Treaty — Canada Income Tax Treaty and Protocols - 1980 · 2026-10-03 edition · updated 2026-10-04 · United States

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.

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▸Contents — U.S. Income Tax Treaty — Canada Income Tax Treaty and Protocols - 1980

U.S. Income Tax Treaty — Canada Income Tax Treaty and Protocols - 1980

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