FAQ - Canada - Students, Teachers and Trainees
Students and trainees
1 – I am a French student coming over to Canada to study or to train. Where will I be taxed?
Article 20 of the tax treaty states that a person who was French resident just prior to arriving in Canada solely for studies, for training or apprenticeship is not taxable in Canada on payments received for maintenance, education and training as long as those payment are not of Canadian origin.
2 – I am French and I am going to Canada to teach. Where will I be taxed ?
Article 14 of the tax treaty states that Income derived by a resident of a Contracting State in respect of professional services or other independent activities of a similar character shall be taxable only in that State unless he has a fixed base regularly available to him in the other Contracting State for the purpose of performing his activities. If he has such a fixed base, the income may be taxed in the other Contracting State but only so much of it as is attributable to that fixed base.