Article 20 – Students

SETTING THE CONTEXT

WHAT IS COVERED UNDER ARTICLE 20 ? 

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ARTICLE 20 – INDIA CANADA TREATY

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 his education or training receives for the purpose of his maintenance, education or training
shall not be taxed in the first-mentioned State, provided that such payments are made to him from sources outside that State.

CONDITIONS TO CLAIM BENEFIT UNDER ARTICLE 20

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RESIDENT – “IS” OR “ WAS IMMEDIATELY BEFORE VISITING” ?

ARTICLE 20(5)(A) OF THE INDIA- UAE TAX WHO IS RESIDENT ?

For the purposes of this Article and Article 21,—
(a)
(i) an individual shall be deemed to be a resident of India if he is resident in India in the ‘previous year’ in which he visits UAE or in the immediately preceding ‘previous year’ ;
(ii) an individual shall be deemed to be a resident of UAE if, immediately before visiting India, he is a resident of UAE ;

WAS IMMEDIATELY BEFORE, RESIDENT OF OTHER CONTRACTING STATE

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“SOURCES” OUTSIDE THE HOST STATE

TAXATION & PURPOSE OF VISIT OF STUDENT

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