$ {1 d" L; g' b8 I$ ?/ g这里:http://www.fin.gc.ca/treaties-conventions/china_-eng.asp 看Article 19:Students 8 f1 f9 K* I* |' q- B2 lPayments 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 Contracting 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 that Contracting State. ( `; Y) d T: ?- S7 J( d9 G6 Y / f) V# s8 U- M H- }+ Z