Canada / India · Canada–India 1996 Agreement and integral Protocol

Article 13 · Capital Gains

English · source publication

Unreviewed · applicability unverified

- Gains from the alienation of ships or aircraft operated in international traffic by an enterprise of a Contracting State and movable property pertaining to the operation of such ships or aircraft, shall be taxable only in that State.

- Gains from the alienation of any property, other than those referred to in paragraph 1 may be taxed in both Contracting States.

Citation to select or copy

Canada / India; E102409 – CTS 1997 No.16, Global Affairs Canada treaty publication; edition 1996 Agreement and integral Protocol; English official online publication; article 13; English; unreviewed source text, current applicability unverified; /editions/ca-in-1996-gac-html-v2/en/articles/article-13/

Disclaimers

Unreviewed machine transcription. Not a verified current-law consolidation or legal advice. Later changes may be missing.

Language switching retains source identifiers only. This is not reviewed legal or translational equivalence.

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Source & edition

E102409 – CTS 1997 No.16, Global Affairs Canada treaty publication

Official online text · retained capture Official source website ↗
SHA-256 8daaa684a98494ac511a049210828777bed3f92304c9a0ded3ce2b412c884f11
Digest scope: retained online-source capture; no PDF binary verification
Language source · fr · French official publication of the source-declared authentic 1996 Agreement and integral Protocol Official source website ↗
SHA-256 deae26e5f82061a88ec3c07d38ff3caf5261cf7822d4c2bfeedcd0085c3fc1bd
Digest scope: exact retained official-html-text-capture bytes; not current-law certification

Edition: 1996 Agreement and integral Protocol; English official online publication
Text available here: English, Français
Review: Unreviewed; qualified human review pending
Current applicability: Not verified
Signature: 1996-01-11

Languages recorded in source metadata: English. This is not a promise of available text or a translation.

Edition notes and known limitations

Official online text capture, not a PDF binary or diplomatic-original-byte assertion.

Current legal applicability and complete amendment/MLI chain unverified. Human wording/legal review pending.

Paragraph IDs are stable text-block navigation IDs, not reconstructed legal provision numbering. Native HTML extraction may flatten ordered-list labels.

Preamble, closing, signatures and integral Protocol when supplied are retained as supplements and searchable units.

English publication retained. Closing identifies English, French and Hindi as equally authentic; French and Hindi bodies are not supplied in this asset.

Protocol is part of this published Agreement package. Later MLI effects are not incorporated.

Source authority, text completeness and currentness still require human review.

Retained metadata & integrity record

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