General Definitions

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..... 7 of Canada, is an area within which Canada may exercise rights with respect to the sea-bed and subsoil and their natural resources; (b) the term 'India' used in a geographical sense, means the territory of India, including any area beyond the territorial seas of India which, in accordance with international law and the laws of India, is an area within which India may exercise rights with .....

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..... dent of the other Contracting State; (g) the term 'competent authority' means: (i) in the case of Canada, the Minister of National Revenue or his authorised representative; (ii) in the case of India, the Central Government in the Ministry of Finance (Department of Revenue) or its authorised representative; (h) the term 'national' means: (i) any individual possessing the nationality .....

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..... context otherwise requires, have the meaning which it has under the laws of that Contracting State relating to the taxes which are the subject of the Agreement. - - statute, statutory provisions legislation, law, enactment, Acts, Rules, Regulations, Taxation Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax - Double Tax Avoidance Agreeme .....

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