Home Acts & Rules DTAA Synthesised Text Canada Chapters List Chapter IV TAXATION OF CAPITAL This
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Article 22 - Capital - CanadaExtract IV. TAXATION OF CAPITAL ARTICLE 22 CAPITAL 1. Capital represented by ships and aircraft operated by a resident of a Contracting State in international traffic and by movable property pertaining to the operation of such ships and aircraft, shall be taxable only in that state. 2. All other elements of capital of a resident of a Contracting State may be taxed in both Contracting States.
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