tax-treaties.com

Canada / India · English

Canada–India 1996 Agreement and integral Protocol

Select an article, or search its number, title or wording.

Unreviewed · applicability unverified

Contents

Article 1 · Personal Scope

Article 2 · Taxes Covered

Article 3 · General Definitions

Article 4 · Residence

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 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

Article 22 · Capital

Article 23 · Elimination of Double taxation

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

Article 29 · Entry into Force

Article 30 · Termination