1. Income received from an estate or trust resident in Canada by a resident of the United Kingdom who is the beneficial owner thereof may be taxed in Canada according to its law, but the tax so charged shall not exceed 15 per cent of the gross amount of the income.
2. The provisions of paragraph 1 of this Article shall not apply if the recipient of the income, being a resident of the United Kingdom, carries on business in Canada through a permanent establishment situated therein, or performs in Canada professional services from a fixed base situated therein, and the right or interest in the estate or trust in respect of which the income is paid is effectively connected with such permanent establishment or fixed base. In such a case, the provisions of Article 7 or Article 14, as the case may be, shall apply.
Canada / United Kingdom · Canada–United Kingdom 1978 Convention: as-made source
Article 20 · Estates and Trusts
English · original source edition
Unreviewed · applicability unverified1978 base text; later amendments not included
Citation to select or copy
Canada / United Kingdom; SI 1980/709, Schedule, Convention signed 8 September 1978; official-hosted as-made electronic transcription contributed by Westlaw; edition 1978 base Convention as printed in SI 1980/709; later bilateral Protocols and MLI not incorporated; article 20; English; unreviewed source text, current applicability unverified; /editions/ca-gb-1978-as-made-html-v1/en/articles/article-20/
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Source & edition
SI 1980/709, Schedule, Convention signed 8 September 1978; official-hosted as-made electronic transcription contributed by Westlaw
- Official online text · retained capture Official source website ↗
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c38e19bcf159401602fa427c92bca00168799d24329227cc0f591017fe84b68aDigest scope: retained online-source capture; no PDF binary verification
- Edition
- 1978 base Convention as printed in SI 1980/709; later bilateral Protocols and MLI not incorporated
- Text available here
- English
- Review
- Unreviewed; qualified human review pending
- Current applicability
- Not verified
- Signature
- 1978-09-08
Languages recorded in source metadata: English. This is not a promise of available text or a translation.
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Canada Finance native requests timed out; retained official legislation.gov.uk HTML is the complete as-made Schedule, not a claimed current consolidation.
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