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- In this Agreement, unless the context otherwise requires:
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- the term “Canada” used in a geographical sense, means the territory of Canada, including any area beyond the territorial seas of Canada which, in accordance with international law and the laws of Canada, is an area within which Canada may exercise rights with respect to the seabed and subsoil and their natural resources;
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- 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 respect to the seabed and subsoil and their natural resources;
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- the terms “a Contracting State” and “the other Contracting State” mean, as the context requires, Canada or India;
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- the term “person” includes an individual, a partnership, a company and any other entity (including a trust) which is treated as a taxable unit under the taxation laws of a Contracting State;
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- the term “company” means any body corporate or any entity which is treated as a company or a body corporate under the taxation laws of a Contracting State;
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- the terms “enterprise of a Contracting State” and “enterprise of the other Contracting State” mean respectively an enterprise carried on by a resident of a Contracting State and an enterprise carried on by a resident of the other Contracting State;
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- the term “competent authority” means:
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- in the case of Canada, the Minister of National Revenue or his authorized representative,
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- in the case of India, the Central Government in the Ministry of Finance (Department of Revenue) or its authorized representative;
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- the term “national” means:
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- any individual possessing the nationality of a Contracting State;
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- any legal person, partnership and association deriving its status as such from the law in force in a Contracting State;
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- the term “tax” means Canadian tax or Indian tax, as the context requires, but shall not include any amount payable in respect of any default or omission in relation to the said taxes or which represents a penalty imposed relating to those taxes;
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- the term “international traffic” means any voyage of a ship or aircraft operated by an enterprise of a Contracting State, except where the principal purpose of the voyage is to transport passengers or goods between places in the other Contracting State.
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- As regards the application of the Agreement by a Contracting State, any term not defined in this Agreement shall, unless the 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.