Article 20

Table of Contents


Qing Gang K. Li v. The Queen, 94 DTC 6059 (FCA)

The taxpayer, a Chinese citizen, entered Canada on a visitor's visa in 1984, and in 1987 married a Canadian citizen and applied for landed immigrant status. Because his application to become a landed immigrant evidenced an intention to remain in Canada permanently, it could not be said that he was "visiting" (i.e., temporarily resident) at the time that he received a bursary in 1990. Accordingly, the bursary was not exempt from tax under the Act.

See Also

Gu v. MNR, 91 DTC 821 (TCC)

In order to secure funds required to complete his doctoral program at the University of Toronto, the taxpayer (who was a resident of China) obtained employment at a Toronto law firm. In finding that the taxpayer's employment income was not exempted under Article 19 of the Canada-China Income Tax Convention, Bonner J. stated (p. 824):

"The language suggests that the payments must in some way be related to the recipient's maintenance costs, education costs or training costs. Payments are not received to cover cost of a specified class simply because the recipient ultimately spends the money to meet costs of the type named."