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DTAA

Home Acts & Rules DTAA Synthesised Text Canada Chapter III = TAXATION OF INCOME Chapters List This

TAXATION OF INCOME - Canada

Chapter: III
TAXATION OF INCOME
Article 6	:	Income from immovable property
Article 7	:	Business Profits
Article 8	:	Shipping and Air Transport
Article 9	:	Associated Enterprises
Article 10	:	Dividends
Article 11	:	Interest
Article 12	:	Royalties and fees for included services
Article 13	:	Capital Gains
Article 14	:	Independent Personal Services
Article 15	:	Dependent Personal Services
Article 16	:	Directors’ fees
Article 17	:	Artistes and Athletes
Article 18	:	Pensions
Article 19	:	Government Service
Article 20	:	Students and Apprentices
Article 21	:	Other Income

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F: rule 86B restriction not applied where Income tax paid

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