ARTICLE 19

Students and Trainees

1. (a) An individual who is a resident of one of the Contracting States at the

beginning of his visit to the other Contracting State and who is temporarily present in that other Contracting State for the primary purpose of (i) Studying in that other Contracting State at a university or other educational institution approved by the appropriate educational authority of that Contracting State,

(ii) Securing training required to qualify him to practice a profession or a professional specialty, or

(iii) Studying or doing research as a recipient of a grant, allowance, or award from a governmental, religious, charitable, scientific, literary, or educational organization, shall be exempt from tax by that other Contracting State with respect to (iv) Gifts from abroad for the purpose of his maintenance, education, study, research, or training,

(v) The grant, allowance, or award, and (vi) Income from personal services performed in the other Contracting State in an amount not in excess of $2,000 or its equivalent in Trinidad and Tobago dollars for any taxable year; or, if such individual is securing training required to qualify him to practice a profession or a professional specialty, not in excess of $5,000 or its equivalent in Trinidad and Tobago dollars for any taxable year. (b) The benefits under this paragraph shall only extend for such period of time as may be reasonably or customarily required to effectuate the purpose of the visit, but in no event shall any individual have the benefits of this paragraph for more than 5 taxable years.

2. A resident of one of the Contracting States who is present in the other Contracting State for a period not exceeding 1 year, as an employee of, or under contract with, a resident or corporation of the first-mentioned Contracting State, for the primary purpose of (a) Acquiring technical, professional, or business experience from a person other than that resident or corporation of the first-mentioned Contracting State, or

(b) Studying in the other Contracting State at a university or other educational institution approved by the appropriate educational authority of that Contracting State, shall be exempt from tax by the other Contracting State with respect to his income from personal services performed in that other Contracting State for that period in an amount not in excess of $5,000 or its equivalent in Trinidad and Tobago dollars.

3. A resident of one of the Contracting States who is present in the other Contracting State for a period not exceeding 1 year, as a participant in a program sponsored by the Government of that other Contracting State, for the primary purpose of training, research, or study, shall be exempt from tax by that other Contracting State with respect to his income from personal services performed in that other Contracting State in connection with such training, research, or study in an amount not in excess of $10,000 or its equivalent in Trinidad and Tobago dollars.