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Canada / United Kingdom · English

Canada–United Kingdom 1978 Convention: as-made source

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Unreviewed · applicability unverified1978 base text; later amendments not included

Contents

Article 1 · Personal Scope

Article 2 · Taxes Covered

Article 3 · General Definitions

Article 4 · Fiscal Domicile

Article 5 · Permanent Establishment

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

Article 13 · Capital Gains

Article 14 · Professional Services

Article 15 · Dependent Personal Services

Article 16 · Artistes and Athletes

Article 17 · Pensions and Annuities

Article 18 · Government Service

Article 19 · Students

Article 20 · Estates and Trusts

Article 21 · Elimination of Double Taxation

Article 22 · Non-Discrimination

Article 23 · Mutual Agreement Procedure

Article 24 · Exchange of Information

Article 25 · Diplomatic and Consular Officials

Article 26 · Extension

Article 27 · Miscellaneous Rules

Article 28 · Entry into Force

Article 29 · Termination