Austrian lecturers
Austrian students/apprentices/trainees
Dual citizens
I am an Austrian citizen and lecture in Canada. Do I have to pay taxes on my income in Canada?
The Contracting State in which the income from teaching activity is taxable depends on the type of income (e.g., dependent personal services or independent personal services) and on the residency status. The section "Determination of Residency Status" on this web site provides details regarding determination of tax status. The section "Types of Income" provides details regarding income from professional service or independent activity, or from dependent personal services, or from government service.
I study/ am an apprentice/ am doing an internship in Canada. Do I have to pay taxes for my scholarship, my spending money, or other received payments?
Regulations regarding students, apprentices, or interns are covered by Article 20 of the convention. In general, students, apprentices, and trainees are exempt from taxation in the Contracting State if and only if the purpose of stay is either full-time education or full-time training; and the student/apprentice/trainee is a resident in the other Contracting State or was a resident before the beginning of his/her studies, apprenticeship, or traineeship; and he/she receives payments from sources in the other Contracting State for his/her maintenance, education, or training.
I hold both Austrian and Canadian citizenship. At the moment I live as a dual citizen in Canada. Do I fall under the Taxation Convention?
The Taxation Convention applies to persons who are residents of one or both of the Contracting States and who have liability for taxation under the effective criteria. As Article 4 of the convention determines that the competent authorities of both Contracting States shall endeavor to settle the question of taxation by mutual agreement, dual citizens are advised to consult the respective officials in charge. In Austria, the Federal Ministry of Finance (BMF) should be contacted; in Canada, the responsible authority lies with the Canada Revenue Agency (CRA) Department of National Revenue.
Determination of residency status: http://www.cra-arc.gc.ca/tx/nnrsdnts/ndvdls/nnrs-eng.html#c
Section "Determination of Residency Status Canada": http://www.ostina.org/scientists/determination-residency-status-canada
Section "Types of Income Canada": http://www.ostina.org/scientists/types-of-income-canada
Federal Ministry of Finance (BMF): http://english.bmf.gv.at/Ministry/_start.htm
Canada Revenue Agency (CRA): http://www.cra-arc.gc.ca/menu-eng.html
