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DTAA

Home Acts & Rules DTAA Comprehensive Agreement Canada Chapters List This

Canada
Chapter: I
SCOPE OF THE AGREEMENT
Article 1 : Personal scope
Article 2 : Taxes covered
Chapter: II
DEFINITIONS
Article 3 : General definitions
Article 4 : Residence
Article 5 : Permanent establishment
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
Chapter: IV
TAXATION OF CAPITAL
Article 22 : Capital
Chapter: V
METHODS FOR PREVENTION OF DOUBLE TAXATION
Article 23 : Elimination of double taxation
Chapter: VI
SPECIAL PROVISIONS
Article 24 : Non-discrimination
Article 25 : Mutual agreement procedure
Article 26 : Exchange of information
Article 27 : Diplomatic agents and consular officers
Article 28 : Miscellaneous rules
Chapter: VII
FINAL PROVISIONS
Article 29 : Entry into force
Article 30 : Termination
PROTOCOL
Protocol : Protocol
Annexure
Annexure : annex to 1986 agreement
 
 
 

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