SETTING THE CONTEXT
WHAT IS COVERED UNDER ARTICLE 20 ?
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
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,—
(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
“SOURCES” OUTSIDE THE HOST STATE
TAXATION & PURPOSE OF VISIT OF STUDENT