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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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