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            "text": "EN FOI DE QUOI les soussignés, dûment autorisés à cet effet, ont signé le présent Accord.",
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            "text": "Au moment de procéder à la signature de l’Accord entre le Gouvernement du Canada et le Gouvernement de la République de l’Inde en vue d’éviter les doubles impositions et de prévenir l’évasion fiscale en matière d’impôts sur le revenu et sur la fortune, les soussignés sont convenus des dispositions suivantes qui forment partie intégrante de l’Accord.",
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            "text": "- Il est entendu que les dispositions du paragraphe 1 de l’article 6 s’appliquent également aux revenus, autres que les gains en capital, provenant de l’aliénation de biens immobiliers.",
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            "text": "- Il est entendu que, lorsqu’une entreprise d’un État contractant a un établissement stable dans l’autre État contractant conformément aux dispositions des paragraphes 2j), 2k) ou 21) de l’article 5 et que la période visée à ce paragraphe s’étend sur deux années d’imposition, on considère qu’il n’y a pas établissement stable au cours d’une année, le cas échéant, si l’utilisation, le chantier, la chaîne ou l’activité, selon le cas, se poursuit pendant une période ou des périodes représentant au total moins de 30 jours au cours de cette année d’imposition. Un établissement stable existera au cours de l’autre année d’imposition, et l’entreprise sera assujettie à l’impôt dans cet autre État contractant conformément aux dispositions de l’article 7 mais uniquement sur les revenus réalisés au cours de cette autre année d’imposition.",
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            "text": "- Il est entendu qu’aucune disposition de l’Accord ne peut être interprétée comme empêchant un État contractant de prélever un impôt sur les montants inclus dans le revenu d’un résident de cet État à l’égard d’une société de personnes, une fiducie ou une corporation étrangère affiliée contrôlée dans laquelle il possède une participation.",
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            "text": "This Agreement shall apply to persons who are residents of one or both of the Contracting States.",
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            "text": "- This Agreement shall apply to taxes on income and on capital imposed on behalf of each Contracting State, irrespective of the manner in which they are levied.",
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            "text": "- At the end of each year, the Contracting States shall notify each other of any significant changes which have been made in their respective taxation laws which are the subject of this Agreement.",
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            "text": "- 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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            "start_char": 4142,
            "text": "- 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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            "pages": [],
            "start_char": 4399,
            "text": "- 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.",
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        "source_article_start_char": 1936,
        "source_heading": "#### Article 3 - General Definitions",
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        "source_heading_start_char": 1936,
        "title": "Article 3 · General Definitions"
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            "start_char": 4716,
            "text": "- For the purposes of this Agreement, the term “resident of a Contracting State” means any person who, under the laws of that State, is liable to tax therein by reason of his domicile, residence, place of management or any other criterion of a similar nature.",
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            "start_char": 4977,
            "text": "- Where by reason of the provisions of paragraph 1 an individual is a resident of both Contracting States, then his status shall be determined in accordance with the following rules:",
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            "start_char": 5161,
            "text": "- he shall be deemed to be a resident of the State in which he has a permanent home available to him; if he has a permanent home available to him in both States, he shall be deemed to be a resident of the State with which his personal and economic relations are closer (hereinafter referred to as his centre of vital interests);",
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            "start_char": 5491,
            "text": "- if the State in which he has his centre of vital interests cannot be determined, or if he has not a permanent home available to him in either State, he shall be deemed to be a resident of the State in which he has an habitual abode;",
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            "start_char": 5727,
            "text": "- if he has an habitual abode in both States or in neither of them, he shall be deemed to be a resident of the State of which he is a national;",
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            "pages": [],
            "start_char": 5872,
            "text": "- if he is a national of both States or of neither of them, the competent authorities of the Contracting States shall settle the question by mutual agreement.",
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            "pages": [],
            "start_char": 6032,
            "text": "- Where by reason of the provisions of paragraph 1 a person other than an individual is a resident of both Contracting States, the competent authorities of the Contracting States shall by mutual agreement endeavour to settle the question. In the absence of such agreement, such person shall not be considered to be a resident of either Contracting State for the purposes of enjoying benefits under the Agreement.",
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        "source_heading": "#### Article 4 - Residence",
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        "title": "Article 4 · Residence"
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            "text": "- For the purposes of this Agreement, the term “permanent establishment” means a fixed place of business through which the business of an enterprise is wholly or partly carried on.",
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            "text": "- The term “permanent establishment” shall include especially:",
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            "text": "- a place of management;",
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            "text": "- a branch;",
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            "text": "- a workshop;",
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            "text": "- a mine, an oil or gas well, a quarry or any other place of extraction of natural resources;",
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            "text": "- a warehouse, in relation to a person providing storage facilities for others;",
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            "text": "- a farm, plantation or other place where agriculture, forestry, plantation or related activities are carried on;",
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            "text": "- an installation or structure used for the exploration or exploitation of natural resources, but only if so used for a period of more than 120 days in any twelve month period;",
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            "start_char": 7327,
            "text": "- a building site or construction, installation or assembly project or supervisory activities in connection therewith, where such site, project or activities (together with other such sites, projects or activities, if any) continue for a period of more than 120 days in any twelve month period;",
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            "text": "- the furnishing of services other than included services as defined in Article 12, within a Contracting State by an enterprise through employees or other personnel, and only if:",
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            "start_char": 7803,
            "text": "- activities of that nature continue within that State for a period or periods aggregating more than 90 days within any twelve-month period; or",
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            "text": "- the services are performed within that State for a related enterprise (within the meaning of paragraph 1 of Article 9).",
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            "text": "- Notwithstanding the preceding provisions of this Article, the term “permanent establishment” shall be deemed not to include any one or more of the following:",
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            "text": "- the use of facilities solely for the purpose of storage, display, or occasional delivery of goods or merchandise belonging to the enterprise;",
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            "text": "- the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of storage, display, or occasional delivery;",
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            "text": "- the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of processing by another enterprise;",
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            "text": "- the maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise or of collecting information, for the enterprise;",
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            "text": "- the maintenance of a fixed place of business solely for the purpose of advertising, for the supply of information, for scientific research or for other activities which have a preparatory or auxiliary character, for the enterprise.",
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            "text": "- Notwithstanding the provisions of paragraphs 1 and 2, where a person - other than an agent of an independent status to whom paragraph 5 applies - is acting in a Contracting State on behalf of an enterprise of the other Contracting State, that enterprise shall be deemed to have a permanent establishment in the first-mentioned State if:",
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            "text": "- he has and habitually exercises in the first-mentioned State an authority to conclude contracts on behalf of the enterprise, unless his activities are limited to those mentioned in paragraph 3 which, if exercised through a fixed place of business, would not make that fixed place of business a permanent establishment under the provisions of that paragraph;",
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            "text": "- he has no such authority but habitually maintains in the first-mentioned State a stock of goods or merchandise from which he regularly delivers goods or merchandise on behalf of the enterprise, and some additional activities conducted in that State on behalf of the enterprise have contributed to the sale of the goods or merchandise; or",
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            "start_char": 10102,
            "text": "- he habitually secures orders in the first-mentioned State, wholly or almost wholly for the enterprise.",
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            "start_char": 10208,
            "text": "- An enterprise of a Contracting State shall not be deemed to have a permanent establishment in the other Contracting State merely because it carries on business in that other State through a broker, general commission agent, or any other agent of an independent status, provided that such persons are acting in the ordinary course of their business. However, when the activities of such an agent are devoted wholly or almost wholly on behalf of that enterprise and the transactions between the agent and the enterprise are not made under arm’s length conditions, he shall not be considered an agent of independent status with the meaning of this paragraph.",
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            "text": "- The fact that a company which is a resident of a Contracting State controls or is controlled by a company which is a resident of the other Contracting State, or which carries on business in that other State (whether through a permanent establishment or otherwise), shall not of itself constitute either company a permanent establishment of the other.",
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        "source_heading": "Article 5 - Permanent Establishment",
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            "start_char": 11299,
            "text": "- Income from immovable property (including income from agriculture or forestry) may be taxed in the Contracting State in which such property is situated.",
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            "pages": [],
            "start_char": 11455,
            "text": "- For the purposes of this Agreement, the term “immovable property” shall be defined in accordance with the law and usage of the Contracting State in which the property in question is situated. The term shall in any case include property accessory to immovable property, livestock and equipment used in agriculture and forestry, rights to which the provisions of general law respecting landed property apply, usufruct of immovable property and rights to variable or fixed payments as consideration for the working of, or the right to work, mineral deposits, sources and other natural resources; ships and aircraft shall not be regarded as immovable property.",
            "text_sha256": "78e298ecdd19b78f524a61fdeab9bcd5dba1d5e26a964828d1e5d6d6b3dd6835"
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            "id": "article-6-block-3",
            "pages": [],
            "start_char": 12115,
            "text": "- The provisions of paragraph 1 shall apply to income derived from the direct use, letting, or use in any other form of immovable property.",
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            "start_char": 12256,
            "text": "- The provisions of paragraphs 1 and 3 shall also apply to the income from immovable property of an enterprise and to income from immovable property used for the performance of independent personal services.",
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        "source_heading": "#### Article 6 - Income from Immovable Property",
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        "title": "Article 6 · Income from Immovable Property"
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            "text": "- The profits of an enterprise of a Contracting State shall be taxable only in that State unless the enterprise carries on business in the other Contracting State through a permanent establishment situated therein. If the enterprise carries on or has carried on business as aforesaid, the profits of the enterprise may be taxed in the other State but only so much of them as is attributable to:",
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            "start_char": 12896,
            "text": "- that permanent establishment, and;",
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            "text": "- sales of goods and merchandise of the same or similar kind as those sold, or from other business activities of the same or similar kind as those effected, through that permanent establishment.",
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            "start_char": 13130,
            "text": "- Subject to the provisions of paragraph 3, where an enterprise of a Contracting State carries on business in the other Contracting State through a permanent establishment situated therein, there shall in each Contracting State be attributed to that permanent establishment the profits which it might be expected to make if it were a distinct and separate enterprise engaged in the same or similar activities under the same or similar conditions and dealing wholly independently with the enterprise of which it is a permanent establishment. In any case, where the correct amount of profits attributed to a permanent establishment is incapable of determination or the ascertainment thereof presents exceptional difficulties, the profits attributable to the permanent establishment may be estimated on a reasonable basis provided that the result shall be in accordance with the principles laid down in this Article.",
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            "text": "- In the determination of the profits of a permanent establishment, there shall be allowed those deductible expenses which are incurred for the purposes of the business of the permanent establishment including executive and general administrative expenses, whether incurred in the State in which the permanent establishment is situated or elsewhere as are in accordance with the provisions of and subject to the limitations of the taxation laws of that State. However, no such deduction shall be allowed in respect of amounts, if any, paid (otherwise than as a reimbursement of actual expenses) by the permanent establishment to the head office of the enterprise or any of its other offices, by way of royalties, fees or other similar payments in return for the use of patents, know-how or other rights, or by way of commission or other charges, for specific services performed or for management, or, except in the case of a banking enterprise, by way of interest on moneys lent to the permanent establishment. Likewise, no account shall be taken in the determination of the profits of a permanent establishment, for amounts charged (otherwise than towards reimbursement of actual expenses), by the permanent establishment to the head office of the enterprise or any of its other offices, by way of royalties, fees or other similar payments in return for the use of patents, know-how or other rights, or by way of commission or other charges for specific services performed or for management, or, except in the case of a banking enterprise, by way of interest on moneys lent to the head office of the enterprise or any of its other offices.",
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            "start_char": 15687,
            "text": "- Subject to the provisions of paragraph 3, insofar as it has been customary in a Contracting State to determine the profits to be attributed to a permanent establishment on the basis of an apportionment of the total profits of the enterprise to its various parts, nothing in paragraph 2 shall preclude that Contracting State from determining the profits to be taxed by such an apportionment as may be customary; the method of apportionment adopted shall, however, be such that the result shall be in accordance with the principles contained in this Article.",
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            "pages": [],
            "start_char": 16247,
            "text": "- No profits shall be attributed to a permanent establishment by reason of the mere purchase by that permanent establishment of goods or merchandise for the enterprise.",
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            "pages": [],
            "start_char": 16417,
            "text": "- For the purposes of the preceding paragraphs, the profits to be attributed to the permanent establishment shall be determined by the same method year by year unless there is good and sufficient reason to the contrary.",
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            "pages": [],
            "start_char": 16638,
            "text": "- Where profits include items of income which are dealt with separately in other Articles of this Agreement, then the provisions of those Articles shall not be affected by the provisions of this Article.",
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        "source_article_start_char": 12465,
        "source_heading": "#### Article 7 - Business Profits",
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        "source_heading_start_char": 12465,
        "title": "Article 7 · Business Profits"
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            "id": "article-8-block-1",
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            "text": "- Profits derived by an enterprise of a Contracting State from the operation by that enterprise of ships or aircraft in international traffic shall be taxable only in that State.",
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            "pages": [],
            "start_char": 17068,
            "text": "- Notwithstanding the provisions of paragraph 1 and of Article 7, profits derived by an enterprise of a Contracting State from a voyage of a ship or aircraft where the principal purpose of the voyage is to transport passengers or property between places in the other Contracting State may be taxed in that other State.",
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            "start_char": 17388,
            "text": "- For the purposes of this Article, profits from the operation of ships or aircraft in international traffic shall mean profits derived by an enterprise described in paragraph 1 from the transportation by sea or air respectively of passengers, mail, livestock or goods carried on by owners or lessees or charterers of ships or aircraft including:",
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            "end_char": 17813,
            "id": "article-8-block-4",
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            "start_char": 17736,
            "text": "- the sale of tickets for such transportation on behalf of other enterprises;",
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            "end_char": 17880,
            "id": "article-8-block-5",
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            "start_char": 17815,
            "text": "- other activity directly connected with such transportation; and",
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            "end_char": 17987,
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            "pages": [],
            "start_char": 17882,
            "text": "- the rental of ships or aircraft incidental to any activity directly connected with such transportation.",
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            "start_char": 17989,
            "text": "- Profits of an enterprise of a Contracting State described in paragraph 1 from the use, maintenance, or rental of containers (including trailers, barges, and related equipment for the transport of containers) used in connection with the operation of ships or aircraft in international traffic shall be taxable only in that State.",
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            "id": "article-8-block-8",
            "pages": [],
            "start_char": 18321,
            "text": "- The provisions of paragraphs 1 and 4 shall also apply to profits from participation in a pool, a joint business, or an international operating agency.",
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            "pages": [],
            "start_char": 18475,
            "text": "- For the purposes of this Article, interest on funds connected with the operation of ships or aircraft in international traffic shall be regarded as profits derived from the operation of such ships or aircraft, and the provisions of Article 11 shall not apply in relation to such interest.",
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            "pages": [],
            "start_char": 18767,
            "text": "- The provisions of this Article shall not apply to a drilling rig or any vessel the principal function of which is the performance of activities other than the transportation of goods or passengers.",
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        "source_heading": "#### Article 8 - Shipping and Air Transport",
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        "source_heading_start_char": 16843,
        "title": "Article 8 · Shipping and Air Transport"
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        "body_sha256": "cefdbcf4282895ca57da3876916a1db74e014a2ddb47b01c332c0f1f0d9adda4",
        "id": "article-9",
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            "pages": [],
            "start_char": 19009,
            "text": "- Where",
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            "id": "article-9-block-2",
            "pages": [],
            "start_char": 19018,
            "text": "- an enterprise of a Contracting State participates directly or indirectly in the management, control or capital of an enterprise of the other Contracting State, or",
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            "id": "article-9-block-3",
            "pages": [],
            "start_char": 19184,
            "text": "- the same persons participate directly or indirectly in the management, control or capital of an enterprise of a Contracting State and an enterprise of the other Contracting State,",
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            "id": "article-9-block-4",
            "pages": [],
            "start_char": 19368,
            "text": "and in either case conditions are made or imposed between the two enterprises in their commercial or financial relations which differ from those which would be made between independent enterprises, then any income which would, but for those conditions, have accrued to one of the enterprises, but, by reason of those conditions, have not so accrued, may be included in the income of that enterprise and taxed accordingly.",
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            "id": "article-9-block-5",
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            "text": "- Where a Contracting State includes in the income of an enterprise of that State - and taxes accordingly - income on which an enterprise of the other Contracting State has been charged to tax in that other State and the income so included is income which would have accrued to the enterprise of the first-mentioned State if the conditions made between the two enterprises had been those which would have been made between independent enterprises, then that other State shall make an appropriate adjustment to the amount of the tax charged therein on that income. In determining such adjustment, due regard shall be had to the other provisions of this Agreement and the competent authorities of the Contracting States shall if necessary consult each other.",
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            "id": "article-9-block-6",
            "pages": [],
            "start_char": 20549,
            "text": "- A Contracting State shall not change the income of an enterprise in the circumstances referred to in paragraph 1 after the expiry of the time limits provided in its national laws and, in any case, after five years from the end of the year in which the income which would be subject to such change would, but for the conditions referred to in paragraph 1, have accrued to that enterprise.",
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            "id": "article-9-block-7",
            "pages": [],
            "start_char": 20940,
            "text": "- The provisions of paragraphs 2 and 3 shall not apply in the case of fraud, wilful default or neglect.",
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        "source_heading": "#### Article 9 - Associated Enterprises",
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        "title": "Article 9 · Associated Enterprises"
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        "id": "article-10",
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            "id": "article-10-block-1",
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            "start_char": 21074,
            "text": "- Dividends paid by a company which is a resident of a Contracting State to a resident of the other Contracting State may be taxed in that other State.",
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            "id": "article-10-block-2",
            "pages": [],
            "start_char": 21227,
            "text": "- However, such dividends may also be taxed in the Contracting State of which the company paying the dividends is a resident, and according to the laws of that State, but if the recipient is the beneficial owner of the dividends the tax so charged shall not exceed:",
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            "end_char": 21697,
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            "pages": [],
            "start_char": 21494,
            "text": "- 15 per cent of the gross amount of the dividends if the beneficial owner is a company which controls directly or indirectly at least 10 per cent of the voting power in the company paying the dividends;",
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            "id": "article-10-block-4",
            "pages": [],
            "start_char": 21699,
            "text": "- 25 per cent of the gross amount of the dividends in all other cases.",
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            "id": "article-10-block-5",
            "pages": [],
            "start_char": 21771,
            "text": "- The provisions of paragraphs 1 and 2 shall not affect the taxation of the company on the profits out of which the dividends are paid.",
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            "start_char": 21908,
            "text": "- The term “dividends” as used in this Article means income from shares or other rights, not being debt-claims, participating in profits, as well as income assimilated to income from shares by the taxation law of the State of which the company melding the distribution is a resident.",
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            "pages": [],
            "start_char": 22193,
            "text": "- The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the dividends, being a resident of a Contracting State, carries on business in the other Contracting State of which the company paying the dividends is a resident, through a permanent establishment situated therein, or performs in that other State independent personal services from a fixed base situated therein, and the holding in respect of which the dividends are paid is effectively connected with such permanent establishment or fixed base. In such case the provisions of Article 7 or Article 14, as the case may be, shall apply.",
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            "pages": [],
            "start_char": 22812,
            "text": "- Where a company which is a resident of a Contracting State derives profits or income from the other Contracting State, that other State may not impose any tax on the dividends paid by the company, except insofar as such dividends are paid to a resident of that other State or insofar as the holding in respect of which the dividends are paid is effectively connected with a permanent establishment or a fixed base situated in that other State, nor subject the company’s undistributed profits to a tax on the company’s undistributed profits, even if the dividends paid or the undistributed profits consist wholly or partly of profits or income arising in such other State.\\",
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        "source_heading": "#### Article 10 - Dividends",
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        "title": "Article 10 · Dividends"
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            "start_char": 23516,
            "text": "- Interest arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other State.",
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            "start_char": 23647,
            "text": "- However, such interest may also be taxed in the Contracting State in which it arises and according to the law of that State, but if the recipient is the beneficial owner of the interest, the tax so charged shall not exceed 15 per cent of the gross amount of the interest.",
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            "id": "article-11-block-3",
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            "start_char": 23922,
            "text": "- Notwithstanding the provisions of paragraph 2,",
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            "start_char": 23972,
            "text": "- interest arising in a Contracting State and paid to a resident of the other Contracting State shall be exempt from tax in the first-mentioned State if:",
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            "start_char": 24127,
            "text": "- the payer of the interest is the Government of that Contracting State or of a political subdivision or local authority thereof;",
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            "start_char": 24258,
            "text": "- the beneficial owner of the interest is the central bank of the other Contracting State; or",
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            "id": "article-11-block-7",
            "pages": [],
            "start_char": 24353,
            "text": "- the interest is paid to an agency or instrumentality (including a financial institution) which may be agreed upon in letters exchanged between the competent authorities of the Contracting States.",
            "text_sha256": "2dbe0d61c0f75d5d329caa4090e8b1657a1aab2c242a9a10310c58e8fa974b91"
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            "pages": [],
            "start_char": 24552,
            "text": "- - interest arising in India and paid to a resident of Canada shall be taxable only in Canada if it is paid in respect of a loan made, guaranteed or insured, or a credit extended, guaranteed or insured by the Export Development Corporation; or",
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            "start_char": 24798,
            "text": "- interest arising in Canada and paid to a resident of India shall be taxable only in India if it is paid in respect of a loan made, guaranteed or insured, or a credit extended, guaranteed or insured by the Export-Import Bank of India (Exim Bank).",
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            "text": "- The term “interest” as used in this Article means income from debt-claims of every kind, whether or not secured by mortgage, and in particular, income from government securities and income from bonds or debentures, including premiums and prizes attaching to such securities, bonds or debentures, as well as income assimilated to income from money lent by the taxation law of the State in which the income arises. However, the term “interest” does not include income dealt with in Article 8 or in Article 10.",
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            "start_char": 25558,
            "text": "- The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the interest, being a resident of a Contracting State, carries on business in the other Contracting State in which the interest arises, through a permanent establishment situated therein, or performs in that other State independent personal services from a fixed base situated therein, and the debt-claim in respect of which the interest is paid is effectively connected with such permanent establishment or fixed base. In such case the provisions of Article 7 or Article 14, as the case may be, shall apply.",
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            "start_char": 26150,
            "text": "- Interest shall be deemed to arise in a Contracting State when the payer is that State itself, a political subdivision, a local authority or a resident of that State. Where, however, the person paying the interest, whether he is a resident of a Contracting State or not, has in a Contracting State a permanent establishment or a fixed base in connection with which the indebtedness on which the interest is paid was incurred, and such interest is borne by such permanent establishment or fixed base, then such interest shall be deemed to arise in the State in which the permanent establishment or fixed base is situated.",
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            "start_char": 26773,
            "text": "- Where, by reason of a special relationship between the payer and the beneficial owner or between both of them and some other person, the amount of the interest, having regard to the debt-claim for which it is paid, exceeds the amount which would have been agreed upon by the payer and the beneficial owner in the absence of such relationship, the provisions of this Article shall apply only to the last-mentioned amount. In such case, the excess part of the payments shall remain taxable according to the law of each Contracting State, due regard being had to the other provisions of this Agreement.",
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        "source_article_start_char": 23488,
        "source_heading": "#### Article 11 - Interest",
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        "source_heading_start_char": 23488,
        "title": "Article 11 · Interest"
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        "id": "article-12",
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            "id": "article-12-block-1",
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            "start_char": 27436,
            "text": "- Royalties and fees for included services arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other State.",
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            "id": "article-12-block-2",
            "pages": [],
            "start_char": 27599,
            "text": "- However, such royalties and fees for included services may also be taxed in the Contracting State in which they arise and according to the laws of that State; but if the beneficial owner of the royalties or fees for included services is a resident of the other Contracting State, the tax so charged shall not exceed:",
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            "id": "article-12-block-3",
            "pages": [],
            "start_char": 27919,
            "text": "- in the case of royalties referred to in sub-paragraph (a) of paragraph 3 and fees for included services as defined in this Article (other than services described in sub-paragraph (b) of this paragraph):",
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          },
          {
            "end_char": 28199,
            "id": "article-12-block-4",
            "pages": [],
            "start_char": 28125,
            "text": "- during the first five taxable years for which this Agreement has effect;",
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            "id": "article-12-block-5",
            "pages": [],
            "start_char": 28201,
            "text": "- 15 per cent of the gross amount of the royalties or fees for included services as defined in this Article, where the payer of the royalties or fees is the Government of that Contracting State, a political subdivision or a public sector company; and",
            "text_sha256": "12f68c2888c4c846212a8339e0cd2541aa7e2c7e312bde0bb278662ad80709c1"
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            "id": "article-12-block-6",
            "pages": [],
            "start_char": 28453,
            "text": "- 20 per cent of the gross amount of the royalties or fees for included services in all other cases; and",
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            "id": "article-12-block-7",
            "pages": [],
            "start_char": 28559,
            "text": "- during the subsequent years, 15 per cent of the gross amount of the royalties or fees for included services; and",
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            "id": "article-12-block-8",
            "pages": [],
            "start_char": 28675,
            "text": "- in the case of royalties referred to in sub-paragraph (b) of paragraph 3 and fees for included services as defined in this Article that are ancillary and subsidiary to the enjoyment of the property for which payment is received under paragraph 3(b) of this Article, 10 per cent of the gross amount of the royalties or fees for included services.",
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            "id": "article-12-block-9",
            "pages": [],
            "start_char": 29024,
            "text": "- The term “royalties” as used in this Article means:",
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            "end_char": 29668,
            "id": "article-12-block-10",
            "pages": [],
            "start_char": 29079,
            "text": "- payment of any kind received as a consideration for the use of, or the right to use, any copyright of a literary, artistic, or scientific work, including cinematograph films or work on film tape or other means of reproduction for use in connection with radio or television broadcasting, any patent, trademark, design or model, plan, secret formula or process, or for information concerning industrial, commercial or scientific experience, including gains derived from the alienation of any such right or property which are contingent on the productivity, use, or disposition thereof; and",
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            "id": "article-12-block-11",
            "pages": [],
            "start_char": 29670,
            "text": "- payments of any kind received as consideration for the use of, or the right to use, any industrial, commercial, or scientific equipment, other than payments derived by an enterprise described in paragraph 1 or Article 8 from activities described in paragraph 3 (c) or 4 of Article 8.",
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            "id": "article-12-block-12",
            "pages": [],
            "start_char": 29957,
            "text": "- For the purposes of this Article, “fees for included services” means payments of any kind to any person in consideration for the rendering of any technical or consultancy services (including through the provision of services of technical or other personnel) if such services:",
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            "id": "article-12-block-13",
            "pages": [],
            "start_char": 30236,
            "text": "- are ancillary and subsidiary to the application or enjoyment of the right, property or information for which a payment described in paragraph 3 is received; or",
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          },
          {
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            "id": "article-12-block-14",
            "pages": [],
            "start_char": 30399,
            "text": "- make available technical knowledge, experience, skill, know-how, or processes or consist of the development and transfer of a technical plan or technical design.",
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          },
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            "end_char": 30653,
            "id": "article-12-block-15",
            "pages": [],
            "start_char": 30564,
            "text": "- Notwithstanding paragraph 4, “fees for included services” does not include amount paid:",
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            "id": "article-12-block-16",
            "pages": [],
            "start_char": 30655,
            "text": "- for services that are ancillary and subsidiary, as well as inextricably and essentially linked, to the sale of property other than a sale described in paragraph 3 (a);",
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            "id": "article-12-block-17",
            "pages": [],
            "start_char": 30826,
            "text": "- for services that are ancillary and subsidiary to the rental of ships, aircraft, containers or other equipment used in connection with the operation of ships or aircraft in international traffic;",
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            "id": "article-12-block-18",
            "pages": [],
            "start_char": 31025,
            "text": "- for teaching in or by educational institutions;",
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          },
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            "id": "article-12-block-19",
            "pages": [],
            "start_char": 31076,
            "text": "- for services for the personal use of the individual or individuals making the payment; or",
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            "id": "article-12-block-20",
            "pages": [],
            "start_char": 31169,
            "text": "- to an employee of the person making the payments or to any individual or firm of individuals (other than a company) for professional services as defined in Article 14.",
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            "id": "article-12-block-21",
            "pages": [],
            "start_char": 31340,
            "text": "- The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the royalties or fees for included services, being a resident of a Contracting State, carries on business in the other Contracting State in which the royalties or the fees for included services arise, through a permanent establishment situated therein, or performs in that other State independent personal services from a fixed base situated therein, and the right, property or contract in respect of which the royalties or fees for included services are 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.",
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            "id": "article-12-block-22",
            "pages": [],
            "start_char": 32048,
            "text": "- Royalties and fees for included services shall be deemed to arise in a Contracting State when the payer is that State itself, a political subdivision, a local authority or a resident of that State. Where, however, the person paying the royalties or the fees for included services, whether he is a resident of a Contracting State or not, has in a Contracting State a permanent establishment or a fixed base in connection with which the obligation to pay the royalties or the fees for included services was incurred, and such royalties or fees for included services are borne by that permanent establishment or fixed base, then such royalties or fees for included services shall be deemed to arise in the Contracting State in which the permanent establishment or fixed base is situated.",
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            "id": "article-12-block-23",
            "pages": [],
            "start_char": 32836,
            "text": "- Where, by reason of a special relationship between the payer and the beneficial owner or between both of them and some other person, the amount of the royalties or fees for included services, having regard to the use, right, information or services for which they are paid, exceeds the amount which would have been agreed upon by the payer and the beneficial owner in the absence of such relationship, the provisions of this Article shall apply only to the last-mentioned amount. In that case, the excess part of the payments shall remain taxable according to the law of each Contracting State, due regard being had to the other provisions of this Agreement.",
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        "source_article_end_char": 33498,
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        "source_heading": "#### Article 12 - Royalties and Fees for Included Services",
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        "source_heading_start_char": 27376,
        "title": "Article 12 · Royalties and Fees for Included Services"
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        "id": "article-13",
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        "paragraphs": [
          {
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            "id": "article-13-block-1",
            "pages": [],
            "start_char": 33531,
            "text": "- 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.",
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            "id": "article-13-block-2",
            "pages": [],
            "start_char": 33768,
            "text": "- Gains from the alienation of any property, other than those referred to in paragraph 1 may be taxed in both Contracting States.",
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        ],
        "source_article_end_char": 33899,
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        "source_article_start_char": 33498,
        "source_heading": "#### Article 13 - Capital Gains",
        "source_heading_end_char": 33529,
        "source_heading_sha256": "eac406377ad9198c715435539b0f14c980010a0b2fdc59de6bb77fcaa2c80927",
        "source_heading_start_char": 33498,
        "title": "Article 13 · Capital Gains"
      },
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        "id": "article-14",
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            "id": "article-14-block-1",
            "pages": [],
            "start_char": 33948,
            "text": "- Income derived by an individual or a firm of individuals (other than a company) who is a resident of a Contracting State in respect of professional services or other independent activities of a similar character shall be taxable only in that State. However, in the following circumstances such income may be taxed in the other Contracting State, that is to say:",
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            "id": "article-14-block-2",
            "pages": [],
            "start_char": 34313,
            "text": "- if he has or had a fixed base regularly available to him in the other Contracting State for the purpose of performing his activities; in that case only so much of the income as is attributable to that fixed base may be taxed in that other Contracting State; or",
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            "id": "article-14-block-3",
            "pages": [],
            "start_char": 34577,
            "text": "- if his stay in the other Contracting State is for a period or periods amounting to or exceeding in the aggregate 183 days in the relevant fiscal year; or",
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            "id": "article-14-block-4",
            "pages": [],
            "start_char": 34734,
            "text": "- if the remuneration for the services in the other Contracting State is either derived from residents of that other Contracting State or is borne by a permanent establishment which a person not resident in that other Contracting State has in that other Contracting State and such remuneration exceeds two thousand five hundred Canadian dollars ($2,500) or its equivalent in Indian currency in the relevant fiscal year.",
            "text_sha256": "e39e91cec2b0c4bced934fb923b90372b53e5a2c4e8793786fe970b5a3e0673d"
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            "id": "article-14-block-5",
            "pages": [],
            "start_char": 35155,
            "text": "- The term “professional services” includes independent scientific, literary, artistic, educational or teaching activities as well as the independent activities of physicians, surgeons, lawyers, engineers, architects, dentists and accountants.",
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        "source_heading": "#### Article 14 - Independent Personal Services",
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        "source_heading_start_char": 33899,
        "title": "Article 14 · Independent Personal Services"
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        "id": "article-15",
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        "paragraphs": [
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            "id": "article-15-block-1",
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            "start_char": 35447,
            "text": "- Subject to the provisions of Articles 16, 18 and 19, salaries, wages and other similar remuneration derived by a resident of a Contracting State in respect of an employment shall be taxable only in that State unless the employment is exercised in the other Contracting State. If the employment is so exercised, such remuneration as is derived therefrom may be taxed in that other State.",
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            "id": "article-15-block-2",
            "pages": [],
            "start_char": 35837,
            "text": "- Notwithstanding the provisions of paragraph 1, remuneration derived by a resident of a Contracting State in respect of an employment exercised in the other Contracting State shall be taxable only in the first-mentioned State if:",
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            "id": "article-15-block-3",
            "pages": [],
            "start_char": 36069,
            "text": "- the recipient is present in the other Contracting State for a period or periods not exceeding in the aggregate 183 days in the relevant fiscal year;",
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            "id": "article-15-block-4",
            "pages": [],
            "start_char": 36221,
            "text": "- the remuneration is paid by, or on behalf of, an employer who is not a resident of the other State; and",
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            "id": "article-15-block-5",
            "pages": [],
            "start_char": 36328,
            "text": "- the remuneration is not borne by a permanent establishment or a fixed base which the employer has in the other State.",
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          {
            "end_char": 36688,
            "id": "article-15-block-6",
            "pages": [],
            "start_char": 36449,
            "text": "- Notwithstanding the preceding provisions of this Article, remuneration in respect of an employment exercised aboard a ship or aircraft operated in international traffic by an enterprise of a Contracting State, may be taxed in that State.",
            "text_sha256": "3fe082a87fa761c6cddba13cb9bd36730e9232d6cdc2fcba61e5198914b6eecc"
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        ],
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        "source_heading": "#### Article 15 - Dependent Personal Services",
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        "source_heading_sha256": "f20558e525e32c3db78382fc983c36b8e0bf1b04037e21dc03d5b6dc7f00aeac",
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        "title": "Article 15 · Dependent Personal Services"
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        "id": "article-16",
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        "paragraphs": [
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            "id": "article-16-block-1",
            "pages": [],
            "start_char": 36725,
            "text": "Directors’ fees and other similar payments derived by a resident of a Contracting State in his capacity as a member of the board of directors or a similar organ of a company which is a resident of the other Contracting State may be taxed in that other State.",
            "text_sha256": "1ccc5bf13292a46431cf0a83b84c0ff2e09d13fffa60bccd93977b4ef86f801d"
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        ],
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        "source_heading": "#### Article 16 - Directors’ Fees",
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        "title": "Article 16 · Directors’ Fees"
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        "id": "article-17",
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            "id": "article-17-block-1",
            "pages": [],
            "start_char": 37026,
            "text": "- Notwithstanding the provisions of Articles 7, 14 and 15, income derived by a resident of a Contracting State as an entertainer, such as a theatre, motion picture, radio or television artiste or a musician, or an athlete, from his personal activities as such exercised in the other Contracting State, may be taxed in that other State.",
            "text_sha256": "b8749b8ccf6d54d7138f31e3940326b401e564d310ec25e203c87b955326c7c5"
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            "start_char": 37363,
            "text": "- Where income in respect of personal activities exercised in a Contracting State by an entertainer or an athlete accrues not to the entertainer or athlete himself but to another person which provides the activities in that State, that income may, notwithstanding the provisions of Articles 7, 14 and 15, be taxed in that Contracting State unless the entertainer, athlete, or other person establishes that neither the entertainer or athlete nor persons related thereto participate directly or indirectly in the profits of that other person in any manner, including the receipt of deferred remuneration, bonuses, fees, dividends, partnership distributions, or other distributions.",
            "text_sha256": "e288d76206ad99d471355040be9eec8be6e4408382626d4df93fb653b1146019"
          },
          {
            "end_char": 38376,
            "id": "article-17-block-3",
            "pages": [],
            "start_char": 38044,
            "text": "- The provisions of paragraphs 1 and 2 shall not apply if the visit to a Contracting State of the entertainer or the athlete is directly or indirectly supported, wholly or substantially, from the public funds of the other Contracting State, including any political subdivision, local authority or statutory body of that other State.",
            "text_sha256": "6d9ecc542aa58c89d2871f2fade0696e5c3112574d870dc596d6563f04fa5c9c"
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        ],
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        "source_article_start_char": 36985,
        "source_heading": "#### Article 17 - Artistes and Athletes",
        "source_heading_end_char": 37024,
        "source_heading_sha256": "a82a2e8bad037442fec496c0a0bec9718e372bca5ed67fdc229cd7212bec7052",
        "source_heading_start_char": 36985,
        "title": "Article 17 · Artistes and Athletes"
      },
      {
        "body_sha256": "8b0c66ecfa582a12ad0b386f9590119a2bf56f516a7b6c526e8a4e016e6e6fdc",
        "id": "article-18",
        "label": "18",
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        "paragraphs": [
          {
            "end_char": 38484,
            "id": "article-18-block-1",
            "pages": [],
            "start_char": 38406,
            "text": "- Pensions arising in a Contracting State shall be taxable only in that State.",
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          },
          {
            "end_char": 38653,
            "id": "article-18-block-2",
            "pages": [],
            "start_char": 38486,
            "text": "- Pensions shall be deemed to arise in a Contracting State when the payer is that State itself, a political subdivision, a local authority or a resident of that State.",
            "text_sha256": "c642e14d34b7a087c6d677abcc834f5bebfa69e9ff0c3e3afc741067a9be798f"
          }
        ],
        "source_article_end_char": 38655,
        "source_article_sha256": "b31be005a711484d9d1905de96efe37aea470bba0f264b42e4c9662c7700a615",
        "source_article_start_char": 38378,
        "source_heading": "#### Article 18 - Pensions",
        "source_heading_end_char": 38404,
        "source_heading_sha256": "e904884a869cf41cff7aca2ef0b490ed20b657d1c55ecb65d6a9e7bd2d9bb615",
        "source_heading_start_char": 38378,
        "title": "Article 18 · Pensions"
      },
      {
        "body_sha256": "cbc0757139968a1ac7b1ba0bf747ba0b3e0b6bc5b65070eac8fd3233a4bab4f4",
        "id": "article-19",
        "label": "19",
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        "paragraphs": [
          {
            "end_char": 39047,
            "id": "article-19-block-1",
            "pages": [],
            "start_char": 38693,
            "text": "- - Salaries, wages and similar remuneration, other than a pension, paid by a Contracting State or a political subdivision or a local authority thereof to an individual in respect of services rendered to that State or subdivision or authority, in any other State (including the other Contracting State) shall be taxable only in the first-mentioned State.",
            "text_sha256": "76cd9ddd173e6c5c6d2eb06606a34cb4fa63959697080f60a778535b63b91819"
          },
          {
            "end_char": 39264,
            "id": "article-19-block-2",
            "pages": [],
            "start_char": 39049,
            "text": "- However, such salaries, wages or similar remuneration shall be taxable only in the other Contracting State if the services are rendered in that other State and the individual is a resident of that other State who:",
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          },
          {
            "end_char": 39305,
            "id": "article-19-block-3",
            "pages": [],
            "start_char": 39266,
            "text": "- is a national of that other State; or",
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          },
          {
            "end_char": 39404,
            "id": "article-19-block-4",
            "pages": [],
            "start_char": 39307,
            "text": "- did not become a resident of that other State solely for the purpose of rendering the services.",
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          },
          {
            "end_char": 39650,
            "id": "article-19-block-5",
            "pages": [],
            "start_char": 39406,
            "text": "- The provisions of paragraph 1 shall not apply to salaries, wages and similar remuneration in respect of services rendered in connection with a business carried on by a Contracting State or a political subdivision or a local authority thereof.",
            "text_sha256": "ed924574457b9917b173350a5f9dc10e54338d1949c46bdd283010b12ef0b605"
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        ],
        "source_article_end_char": 39652,
        "source_article_sha256": "d469b7ad61a4224230dbcaaa23d64d3dfa9c2cabb80e963e77cf932e407a2bfe",
        "source_article_start_char": 38655,
        "source_heading": "#### Article 19 - Government Service",
        "source_heading_end_char": 38691,
        "source_heading_sha256": "3a01089bf9dfebde5a3cf269f86981f85b544d08b670127fb6af9664775ed140",
        "source_heading_start_char": 38655,
        "title": "Article 19 · Government Service"
      },
      {
        "body_sha256": "fd180cd6f7c1fd4f6003e896670ebc60cd210b91f009e0c57d6db6a44c5fbc72",
        "id": "article-20",
        "label": "20",
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        "paragraphs": [
          {
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            "id": "article-20-block-1",
            "pages": [],
            "start_char": 39696,
            "text": "Payments which a student, apprentice or business trainee who is, or was immediately before visiting a Contracting State, a resident of the other Contracting State and who is present in the first-mentioned State solely for the purpose of his education or training receives for the purpose of his maintenance, education or training shall not be taxed in the first-mentioned State, provided that such payments are made to him from sources outside that State.",
            "text_sha256": "b1d10efc349391d54c31ac22d8c67200e54d44daed39f3a077a1911fd80dcf65"
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        ],
        "source_article_end_char": 40153,
        "source_article_sha256": "3fc0b51e511875cdb7153f33220cffa0270b31d09f7e04192ab135729fcc1f39",
        "source_article_start_char": 39652,
        "source_heading": "#### Article 20 - Students and Apprentices",
        "source_heading_end_char": 39694,
        "source_heading_sha256": "ae1a17b2a2e7c73d2876e9b5f1eed55387438ba1bed108328298fa8737b45b5e",
        "source_heading_start_char": 39652,
        "title": "Article 20 · Students and Apprentices"
      },
      {
        "body_sha256": "2199f5c63bf95bac49d9c655877de3f106714d0ae43fa04a8a3121ff2bf78d06",
        "id": "article-21",
        "label": "21",
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        "paragraphs": [
          {
            "end_char": 40354,
            "id": "article-21-block-1",
            "pages": [],
            "start_char": 40185,
            "text": "- Items of income of a resident of a Contracting State, wherever arising, not dealt with in the foregoing Articles of this Agreement shall be taxable only in that State.",
            "text_sha256": "c4a4a7726f9282a9b9abc60b4e3d042b2b2c9e6e7d7a26868bbacbce5f3a2d30"
          },
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            "end_char": 40999,
            "id": "article-21-block-2",
            "pages": [],
            "start_char": 40356,
            "text": "- The provisions of paragraph 1 shall not apply to income, other than income from immovable property as defined in paragraph 2 of Article 6, if the recipient of such income, being a resident of a Contracting State, carries on business in the other Contracting State through a permanent establishment situated therein, or performs in that other State independent personal services from a fixed base situated therein, and the right or property in respect of which the income is paid is effectively connected with such permanent establishment or fixed base. In such case the provisions of Article 7 or Article 14, as the case may be, shall apply.",
            "text_sha256": "c001b519e8489820321dfb5ffe19c9ddd2970c1e8148d0abbf4d33efc12017bc"
          },
          {
            "end_char": 41557,
            "id": "article-21-block-3",
            "pages": [],
            "start_char": 41001,
            "text": "- Notwithstanding the provisions of paragraphs 1 and 2, items of income of a resident of a Contracting State not dealt with in the foregoing Articles, and arising in the other Contracting State, may be taxed in that other State. However, in the case of income derived from an estate or a trust (other than a trust to which contributions were deductible for tax purposes), the tax so charged shall, provided that the income is taxable in the Contracting State in which the beneficiary is a resident, not exceed 15 per cent of the gross amount of the income.",
            "text_sha256": "c6d79b46b3b711d56854b07ba86839923be86e8f3f6fe39d0826b18dd0b73f5f"
          }
        ],
        "source_article_end_char": 41559,
        "source_article_sha256": "9a9e39ccd50c0313f1d5dc72b6d93982f665a92516ebf7add4eda65b002cee0c",
        "source_article_start_char": 40153,
        "source_heading": "#### Article 21 - Other Income",
        "source_heading_end_char": 40183,
        "source_heading_sha256": "d8b44efe143c96e0091b9db6108f0a1a8e99b27166e8ddb59f7f2e42f3a0a542",
        "source_heading_start_char": 40153,
        "title": "Article 21 · Other Income"
      },
      {
        "body_sha256": "7c748af5cceb9827b3a24d9789d2c56b538031f255c40892ddeda17b128837cf",
        "id": "article-22",
        "label": "22",
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        "paragraphs": [
          {
            "end_char": 41846,
            "id": "article-22-block-1",
            "pages": [],
            "start_char": 41615,
            "text": "- Capital represented by ships and aircraft operated by a resident of a Contracting State in international traffic and by movable property pertaining to the operation of such ships and aircraft, shall be taxable only in that State.",
            "text_sha256": "8969fb3a7a8a99b29301b2e7ff022bd651bf9fc00d1660170eb353b1110648a8"
          },
          {
            "end_char": 41957,
            "id": "article-22-block-2",
            "pages": [],
            "start_char": 41848,
            "text": "- All other elements of capital of a resident of a Contracting State may be taxed in both Contracting States.",
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        ],
        "source_article_end_char": 41959,
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        "source_article_start_char": 41588,
        "source_heading": "#### Article 22 - Capital",
        "source_heading_end_char": 41613,
        "source_heading_sha256": "5ce2d0414d9858e0f573c1bcd617bd014ebee70b0f1442ae121445cb044aae30",
        "source_heading_start_char": 41588,
        "title": "Article 22 · Capital"
      },
      {
        "body_sha256": "1eb13aade9fccaec99300b1f081a28d44eb0be72f26b3e1559eee5870a6a5227",
        "id": "article-23",
        "label": "23",
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        "paragraphs": [
          {
            "end_char": 42266,
            "id": "article-23-block-1",
            "pages": [],
            "start_char": 42059,
            "text": "- The laws in force in either of the Contracting States will continue to govern the taxation of income in the respective Contracting States except where provisions to the contrary are made in this Agreement.",
            "text_sha256": "292dfd1e21ceb80c30ffdf63e4a819af5077642f9726253f3de89311eb27a3ee"
          },
          {
            "end_char": 42337,
            "id": "article-23-block-2",
            "pages": [],
            "start_char": 42268,
            "text": "- In the case of Canada, double taxation shall be avoided as follows:",
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          },
          {
            "end_char": 42838,
            "id": "article-23-block-3",
            "pages": [],
            "start_char": 42339,
            "text": "- Subject to the existing provisions of the law of Canada regarding the deduction from tax payable in Canada of tax paid in a territory outside Canada and to any subsequent modification of those provisions - which shall not affect the general principle hereof - and unless a greater deduction or relief is provided under the laws of Canada, tax payable in India on profits, income or gains arising in India shall be deducted from any Canadian tax payable in respect of such profits, income or gains.",
            "text_sha256": "45c51567fd7d0d6ab45f47545b51d56db9b23451d3f010b6093e05a7bdce2646"
          },
          {
            "end_char": 43330,
            "id": "article-23-block-4",
            "pages": [],
            "start_char": 42840,
            "text": "- Subject to the existing provisions of the law of Canada regarding the determination of the exempt surplus of a foreign affiliate and to any subsequent modification of those provisions - which shall not affect the general principle hereof - for the purpose of computing Canadian tax, a company which is a resident of Canada shall be allowed to deduct in computing its taxable income any dividend received by it out of the exempt surplus of a foreign affiliate which is a resident of India.",
            "text_sha256": "052036cb5b71c29dad5138e8b07f7e0e699bd9c950b2596465998598396d8771"
          },
          {
            "end_char": 43760,
            "id": "article-23-block-5",
            "pages": [],
            "start_char": 43332,
            "text": "- Where a resident of Canada owns capital which, in accordance with the provisions of the Agreement may be taxed in India, Canada shall allow as a deduction from the tax on capital of that resident an amount equal to the capital tax paid in India. Such deduction shall not, however, exceed that part of the capital tax (as computed before the deduction is given) which is attributable to the capital which may be taxed in India.",
            "text_sha256": "c3653b095132bd8ab4b59fa5339e5d14edf36221be7c9c430a39e300f7185463"
          },
          {
            "end_char": 44066,
            "id": "article-23-block-6",
            "pages": [],
            "start_char": 43762,
            "text": "- Where in accordance with any provision of the Agreement income derived or capital owned by a resident of Canada is exempt from tax in Canada, Canada may nevertheless, in calculating the amount of tax on the remaining income or capital of such resident, take into account the exempted income or capital.",
            "text_sha256": "94862ebcb3e395cfd654fd2a1ecf1d2d08766986e08a3ebafe65f4d0c2de6eaf"
          },
          {
            "end_char": 44136,
            "id": "article-23-block-7",
            "pages": [],
            "start_char": 44068,
            "text": "- In the case of India, double taxation shall be avoided as follows:",
            "text_sha256": "72424f8bc09bb03ddcbc33a77545bf7f60dc266b8e4ec59a1c37c6f2cb97ca9b"
          },
          {
            "end_char": 44634,
            "id": "article-23-block-8",
            "pages": [],
            "start_char": 44138,
            "text": "- The amount of Canadian tax paid, under the laws of Canada and in accordance with the provisions of the Agreement, whether directly or by deduction, by a resident of India, in respect of income from sources within Canada which has been subjected to tax both in India and Canada shall be allowed as a credit against the Indian tax payable in respect of such income but in an amount not exceeding that proportion of Indian tax which such income bears to the entire income chargeable to Indian tax.",
            "text_sha256": "0bc8e485ccef8cdba480e1b5638f15cf1f20c0e24df5c5746a757931e1dd4c8e"
          },
          {
            "end_char": 45071,
            "id": "article-23-block-9",
            "pages": [],
            "start_char": 44636,
            "text": "- Where a resident of India owns capital, which, in accordance with the provisions of the Agreement, may be taxed in Canada, India shall allow as a deduction from the tax on the capital of that resident an amount equal to the capital tax paid in Canada. Such deduction shall not, however, exceed that part of the capital tax (as computed before the deduction is given) which is attributable to the capital which may be taxed in Canada.",
            "text_sha256": "18d2e2e6d7a754240ba6c1fed0a846724d4b9ef63bbe4bc774f429952a28d90b"
          },
          {
            "end_char": 45247,
            "id": "article-23-block-10",
            "pages": [],
            "start_char": 45074,
            "text": "Provided that income which in accordance with the provisions of the Agreement is not to be subjected to tax may be taken into account in calculating the rate of tax imposed.",
            "text_sha256": "d6118bb873364a91373a4b59150835c6c62527bd1371311b2fc81501447eee7a"
          },
          {
            "end_char": 45582,
            "id": "article-23-block-11",
            "pages": [],
            "start_char": 45249,
            "text": "- For the purposes of paragraph 2 (a), the term tax payable in India shall, with respect to a company which is a resident of Canada, be deemed to include any amount which would have been payable as Indian tax but for a deduction allowed in computing the taxable income or an exemption or reduction of tax granted for that year under:",
            "text_sha256": "9f29b2152482db3f53c4d21eec36a3ffbd9a6f193adad23f39d4a0efa4daabad"
          },
          {
            "end_char": 45965,
            "id": "article-23-block-12",
            "pages": [],
            "start_char": 45584,
            "text": "- sections 10(15)(iv), 10A, 32A (but not the part dealing with ships and aircraft), 80HH, 80HHD and 801A (but not the part dealing with ships) of the Income Tax Act, 1961, as amended, so far as they were in force on and have not been modified since the date of signature of the Agreement, or have been modified only in minor respects so as not to affect their general character; or",
            "text_sha256": "a421c80db32b6320ffeb643cfd5b015893d265195170d90f7ec26b6a3f87a908"
          },
          {
            "end_char": 46304,
            "id": "article-23-block-13",
            "pages": [],
            "start_char": 45967,
            "text": "- any other provision which may subsequently be made granting an exemption or reduction from tax which is agreed by the competent authorities of the Contracting States to be of a substantially similar character, if it has not been modified thereafter or has been modified only in minor respects so as not to affect its general character.",
            "text_sha256": "02e1209bd5a347b6e29e233a297581a70e206caa4b249cdf702128ccae478de7"
          },
          {
            "end_char": 46623,
            "id": "article-23-block-14",
            "pages": [],
            "start_char": 46307,
            "text": "Provided that relief from Canadian tax shall not be given by virtue of this paragraph in respect of income from any source if the income relates to a period starting more than ten fiscal year after the exemption from, or reduction of, Indian tax is first granted to the resident of Canada, in respect of that source.",
            "text_sha256": "4236301cb62b22c0511ffe9b01b090204276c34f56f81110695e7554f8486551"
          },
          {
            "end_char": 46861,
            "id": "article-23-block-15",
            "pages": [],
            "start_char": 46625,
            "text": "- For the purposes of this Article, profits, income or gains of a resident of a Contracting State which are taxed in the other Contracting State in accordance with the Agreement shall be deemed to arise from sources in that other State.",
            "text_sha256": "37296479adfb73a7d8c2f1f35d5206fd90b2a0b1a7b3558db36d642ce75c522c"
          }
        ],
        "source_article_end_char": 46863,
        "source_article_sha256": "e996de74c718d994285f58aa9f48780bd7c653ad28d85cb9ad09a56ff3ead026",
        "source_article_start_char": 42009,
        "source_heading": "#### Article 23 - Elimination of Double taxation",
        "source_heading_end_char": 42057,
        "source_heading_sha256": "746bf8877776344b87f820a7713f6166a02831584620b8648a816b6ae143cbde",
        "source_heading_start_char": 42009,
        "title": "Article 23 · Elimination of Double taxation"
      },
      {
        "body_sha256": "08f7dc317b4ee7361a6b960ab2002d564809292c7ae8c720f1ff7c2fa464b331",
        "id": "article-24",
        "label": "24",
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        "paragraphs": [
          {
            "end_char": 47242,
            "id": "article-24-block-1",
            "pages": [],
            "start_char": 46929,
            "text": "- Nationals of a Contracting State shall not be subjected in the other Contracting State to any taxation or any requirement connected therewith, which is other or more burdensome than the taxation and connected requirements to which nationals of that other State in the same circumstances are or may be subjected.",
            "text_sha256": "600410339af6529882fbd71f93fd816ae2e4d3fe484cf63f6403212bc19470ef"
          },
          {
            "end_char": 47514,
            "id": "article-24-block-2",
            "pages": [],
            "start_char": 47244,
            "text": "- The taxation on a permanent establishment which an enterprise of a Contracting State has in the other Contracting State shall not be less favourably levied in that other State than the taxation levied on enterprises of that other State carrying on the same activities.",
            "text_sha256": "6ebf5ffac726d3f586b8eb4b541f93d31387dda2bef3f5faa04f3cd4ac73d17b"
          },
          {
            "end_char": 47807,
            "id": "article-24-block-3",
            "pages": [],
            "start_char": 47516,
            "text": "- Nothing in this Article shall be construed as obliging a Contracting State to grant to residents of the other Contracting State any personal allowances, reliefs and reductions for taxation purposes on account of civil status or family responsibilities which it grants to its own residents.",
            "text_sha256": "90e058bc248519d1e407935508d9f5f08e8b4a846c89902e1583ce3c6661a7e0"
          },
          {
            "end_char": 48985,
            "id": "article-24-block-4",
            "pages": [],
            "start_char": 47809,
            "text": "- - Nothing in this Agreement shall be construed as preventing Canada from imposing on the earnings of a company, which is a resident of India, attributable to a permanent establishment in Canada, a tax in addition to the tax which would be chargeable on the earnings of a company which is a national of Canada, provided that any additional tax so imposed shall not exceed the rate specified in subparagraph 2(a) of Article 10 of the amount of such earnings which have not been subjected to such additional tax in previous taxation years. For the purpose of this provision, the term “earnings” means the profits attributable to a permanent establishment in Canada in a year and previous years after deducting therefrom all taxes, other than the additional tax referred to herein, imposed on such profits by Canada.\n The provisions of this subparagraph shall also apply with respect to earnings from the disposition of immovable property situated in Canada by a company carrying on a trade in immovable property without a permanent establishment in Canada but only insofar as these earnings may be taxed in Canada under the provisions of Article 6 or paragraph 1 of Article 13.",
            "text_sha256": "385b7e910e02b0354f54fe4c7fe26d253c8419fc5e0810292f8ba2bef9c046c3"
          },
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            "end_char": 49203,
            "id": "article-24-block-5",
            "pages": [],
            "start_char": 48987,
            "text": "- A company which is a resident of Canada may be subject to tax in India at a rate higher than that applicable to Indian domestic companies. The difference in tax rate shall not, however, exceed 15 percentage points.",
            "text_sha256": "ad8edbc131f51465d25ec5b83445a038e4ccb794bcbb36c590b921929c6ae627"
          },
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            "id": "article-24-block-6",
            "pages": [],
            "start_char": 49205,
            "text": "- Enterprises of a Contracting State, the capital of which is wholly or partly owned or controlled, directly or indirectly, by one or more residents of the other Contracting State, shall not be subjected in the first-mentioned State to any taxation or any requirement connected therewith which is other or more burdensome than the taxation and connected requirements to which other similar enterprises of the first-mentioned State, the capital of which is wholly or partly owned or controlled, directly or indirectly, by one or more residents of a third State, are or may be subjected.",
            "text_sha256": "c1edb23fe3ffa6b06f49354dda608e4ff3b7886eb9cfafef18b817ae12e512e3"
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            "pages": [],
            "start_char": 49792,
            "text": "- In this Article, the term “taxation” means taxes which are the subject of this Agreement.",
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        "source_article_start_char": 46891,
        "source_heading": "#### Article 24 - Non-Discrimination",
        "source_heading_end_char": 46927,
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        "source_heading_start_char": 46891,
        "title": "Article 24 · Non-Discrimination"
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      {
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        "id": "article-25",
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            "text": "- Where a resident of a Contracting State considers that the actions of one or both of the Contracting States result or will result for him in taxation not in accordance with the provisions of this Agreement, he may, irrespective of the remedies provided by the domestic law of those States, present his case in writing to the competent authority of the Contracting State of which he is a resident. The case must be presented within two years from the first notification of the action which gives rise to taxation not in accordance with the Agreement.",
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            "start_char": 50484,
            "text": "- The competent authority referred to in paragraph 1 shall endeavour, if the objection appears to it to be justified and if it is not itself able to arrive at a satisfactory solution, to resolve the case by mutual agreement with the competent authority of the other Contracting State, with a view to the avoidance of taxation which is not in accordance with the Agreement.",
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            "pages": [],
            "start_char": 50858,
            "text": "- The competent authorities of the Contracting States shall endeavour to resolve by mutual agreement any difficulties or doubts arising as to the interpretation or application of the Agreement.",
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            "start_char": 51053,
            "text": "- The competent authorities of the Contracting States may consult together for the elimination of double taxation in cases not provided for in the Agreement.",
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        "source_heading": "#### Article 25 - Mutual Agreement Procedure",
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        "title": "Article 25 · Mutual Agreement Procedure"
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            "text": "- The competent authorities of the Contracting States shall exchange such information as is necessary for the carrying out of this Agreement or of the domestic laws of the Contracting States (including the provisions thereof dealing with the prevention of fiscal evasion or fraud) concerning taxes covered by the Agreement insofar as the taxation thereunder is not contrary to the Agreement. The exchange of information is not restricted by Article 1. Any information received by a Contracting State shall be treated as secret in the same manner as information obtained under the domestic laws of that State and shall be disclosed only to persons or authorities (including courts and administrative bodies) involved in the assessment or collection of, the enforcement in respect of, or the determination of appeals in relation to, the taxes covered by the Agreement. Such persons or authorities shall use the information only for such purposes. They may disclose the information in public court proceedings or in judicial decisions.",
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            "start_char": 52289,
            "text": "- In no case shall the provisions of paragraph 1 be construed so as to impose on a Contracting State the obligation:",
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            "pages": [],
            "start_char": 52407,
            "text": "- to carry out administrative measures at variance with the laws and the administrative practice of that or of the other Contracting State;",
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            "start_char": 52548,
            "text": "- to supply information which is not obtainable under the laws or in the normal course of the administration of that or of the other Contracting State;",
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            "pages": [],
            "start_char": 52701,
            "text": "- to supply information which would disclose any trade, business, industrial, commercial or professional secret or trade process, or information, the disclosure of which would be contrary to public policy (ordre public).",
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            "pages": [],
            "start_char": 52923,
            "text": "- If information is requested by a Contracting State in accordance with the provisions of this Article, the other Contracting State shall endeavour to obtain the information to which the request relates in the same way as if its own taxation was involved notwithstanding the fact that the other State does not, at that time, need such information. If specifically requested by the competent authority of a Contracting State, the competent authority of the other Contracting State shall endeavour to provide information under this Article in the form requested, such as depositions of witnesses and copies of unedited original documents (including books, papers, statements, records, accounts or writings), to the same extent such depositions and documents can be obtained under the laws and administrative practices of that other State with respect to its own taxes.",
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        "source_heading": "#### Article 26 - Exchange of Information",
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        "title": "Article 26 · Exchange of Information"
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            "start_char": 53850,
            "text": "Nothing in this Agreement shall affect the fiscal privileges of diplomatic agents or consular officers under the general rules of international law or under the provisions of special agreements.",
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        "source_heading": "#### Article 27 - Diplomatic Agents and Consular Officers",
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        "title": "Article 27 · Diplomatic Agents and Consular Officers"
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            "pages": [],
            "start_char": 54085,
            "text": "- The provisions of this Agreement shall not be construed to restrict in any manner any exclusion, exemption, deduction, credit or other allowance now or hereafter accorded by the laws of a Contracting State in the determination of the tax imposed by that State.",
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            "text": "- The competent authorities of the Contracting States may communicate with each other directly for the purpose of applying the Agreement.",
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            "start_char": 54488,
            "text": "- With respect to paragraph 3 of Article XXII of the General Agreement on Trade in services, the Contracting States Agree that, notwithstanding that paragraph, any dispute between them as to whether a measure relating to a tax to which any provision of this Agreement applies falls within the scope of this Agreement may be brought before the Council for Trade in Services, as provided by that paragraph, only with the consent of both Contracting Parties.",
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        "source_heading": "#### Article 28 - Miscellaneous Rules",
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        "title": "Article 28 · Miscellaneous Rules"
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            "start_char": 55008,
            "text": "- The Governments of the Contracting States shall notify each other that the constitutional requirements for the entry into force of this Agreement have been complied with.",
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            "start_char": 55182,
            "text": "- The Agreement shall enter into force upon the date of the later of the notifications referred to in paragraph 1 and its provisions shall have effect:",
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            "start_char": 55335,
            "text": "- in Canada:",
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          {
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            "start_char": 55349,
            "text": "- in respect of tax withheld at the source on amounts paid or credited to non-residents on or after the first day of January in the calendar year next following that in which the Agreement enters into force; and",
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            "start_char": 55562,
            "text": "- in respect of other Canadian tax for taxation years beginning on or after the first day of January in the calendar year next following that in which the Agreement enters into force;",
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            "text": "- in India:",
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            "id": "article-29-block-7",
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            "start_char": 55760,
            "text": "- in respect of income arising in any taxable year beginning on or after the first day of April in the calendar year next following that in which the Agreement enters into force; and",
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            "text": "- in respect of capital which is held at the end of any fiscal year beginning on or after the first day of April in the calendar year next following that in which the Agreement enters into force.",
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            "id": "article-29-block-9",
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            "start_char": 56141,
            "text": "- The provisions of the Agreement between the Government of India and the Government of Canada for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income signed at New Delhi on the 30th day of October, 1985 (hereinafter referred to as “the 1985 Agreement”) shall cease to have effect with respect to taxes to which this Agreement applies in accordance with the provisions of paragraph 2.",
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            "text": "- The 1985 Agreement shall terminate on the last day on which it has effect in accordance with the foregoing provisions of this Article.",
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        "source_heading": "#### Article 29 - Entry into Force",
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        "title": "Article 29 · Entry into Force"
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            "text": "This Agreement shall continue in effect indefinitely but either Contracting State may, on or before June 30 in any calendar year after the expiry of five years from the year in which it enters into force, give notice of termination to the other Contracting State and in such event, the Agreement shall cease to have effect:",
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            "text": "- in Canada:",
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            "text": "- in respect of tax withheld at the source on amounts paid or credited to non-residents on or after the first day of January in the next following calendar year; and",
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            "start_char": 57251,
            "text": "- in respect of other Canadian tax for taxation years beginning on or after the first day of January in the next following calendar year;",
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            "text": "- in India:",
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            "start_char": 57403,
            "text": "- in respect of income arising in any taxable year beginning on or after the first day of April in the next following calendar year; and",
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            "text": "- in respect of capital which is held at the end of any fiscal year beginning on or after the first day of April in the next following calendar year.",
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        "source_heading": "### Article 30 - Termination",
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            "text": "Personnes visées",
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            "start_char": 1147,
            "text": "Le présent Accord s’applique aux personnes qui sont des résidents d’un État contractant ou des deux États contractants.",
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            "text": "### Article 2",
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            "text": "Impôts visés",
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            "text": "- Le présent Accord s’applique aux impôts sur le revenu et sur la fortune perçus pour le compte de chacun des États contractants, quel que soit le système de perception.",
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            "text": "- Sont considérés comme impôts sur le revenu et sur la fortune les impôts perçus sur le revenu total, sur la fortune totale, ou sur des éléments du revenu ou de la fortune, y compris les impôts sur les gains provenant de l’aliénation de biens mobiliers ou immobiliers.",
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            "text": "- Les impôts actuels auxquels s’applique l’Accord sont notamment :",
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            "text": "- en ce qui concerne le Canada :\nles impôts qui sont perçus en vertu de la Loi de l’impôt sur le revenu du Canada, (ci-après dénommés “impôt canadien”);",
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            "text": "- en ce qui concerne l’Inde :",
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            "text": "- l’impôt sur le revenu, y compris toute taxe additionnelle s’y rattachant, qui est perçu en vertu de la Loi de l’impôt sur le revenu;",
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            "text": "- l’impôt sur la fortune qui est perçu en vertu de la Loi de l’impôt sur la fortune;\n(ci-après dénommés “impôt indien”).",
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            "text": "- L’Accord s’applique aussi aux impôts de nature identique ou analogue qui seraient établis par l’un ou l’autre des États contractants après la date de signature de l’Accord et qui s’ajouteraient aux impôts actuels ou qui les remplaceraient.",
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            "text": "- Les États contractants se communiquent à la fin de chaque année les modifications importantes apportées à leurs législations fiscales respectives visées par le présent Accord.",
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        "source_title": "Article 2",
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        "title": "Article 2",
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            "text": "### Article 3",
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            "text": "Définitions générales",
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            "text": "- Au sens du présent Accord, à moins que le contexte n’exige une interprétation différente :",
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            "text": "- le terme “Canada”, employé dans un sens géographique, désigne le territoire du Canada, y compris toute région située au-delà des mers territoriales du Canada qui, conformément au droit international et en vertu des lois du Canada, est une région à l’intérieur de laquelle le Canada peut exercer des droits à l’égard du fond et du sous-sol de la mer et de leurs ressources naturelles;",
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            "text": "- le terme “Inde”, employé dans un sens géographique, désigne le territoire de l’Inde, y compris toute région située au-delà des mers territoriales de l’Inde qui, conformément au droit international et en vertu des lois de l’Inde, est une région à l’intérieur de laquelle l’Inde peut exercer des droits à l’égard du fond et du sous-sol de la mer et de leurs ressources naturelles;",
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            "text": "- les expressions “un État contractant” et “l’autre État contractant” désignent, suivant le contexte, le Canada ou l’Inde;",
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            "text": "- le terme “personne” comprend les personnes physiques, les sociétés de personnes (partnerships), les sociétés et toutes autres entités (y compris les fiducies (trusts)) qui sont considérés comme unités imposables en vertu de la législation fiscale d’un État contractant;",
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            "text": "- le terme “société” désigne toute personne morale ou toute entité qui est considérée comme une société ou une personne morale en vertu de la législation fiscale d’un État contractant;",
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            "text": "- les expressions “entreprise d’un État contractant” et “entreprise de l’autre État contractant” désignent respectivement une entreprise exploitée par un résident d’un État contractant et une entreprise exploitée par un résident de l’autre État contractant;",
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            "text": "- l’expression “autorité compétente” désigne :",
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            "text": "- en ce qui concerne le Canada, le ministre du Revenu national ou son représentant autorisé;",
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            "text": "- en ce qui concerne l'Inde, le Gouvernement Central du Ministère des Finances (Ministère du Revenu) ou son représentant autorisé;",
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            "text": "- le terme “national” désigne :",
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            "text": "- toute personne physique qui possède la nationalité d’un État contractant;",
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            "text": "- toute personne morale, société de personnes et association constituées conformément à la législation en vigueur dans un État contractant;",
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            "text": "- le terme “impôt” désigne, suivant le contexte, l’impôt canadien ou l’impôt indien mais ne comprend pas les montants payables au titre d’omission à l’égard desdits impôts ou qui représentent des pénalisations relatives à ces impôts;",
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            "text": "- l’expression “trafic international” désigne tout voyage effectué par un navire ou un aéronef par une entreprise d’un État contractant sauf si le but principal du voyage est de transporter des passagers ou des marchandises entre des points situés dans l’autre État contractant.",
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            "text": "- Pour l’application de l’Accord par un État contractant, toute expression qui n’y est pas définie a le sens que lui attribue la législation de cet État contractant régissant les impôts faisant l’objet de l’Accord, à moins que le contexte n’exige une interprétation différente.",
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            "text": "### Article 4",
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            "text": "Résidence",
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            "text": "- Au sens du présent Accord, l’expression “résident d’un État contractant” désigne toute personne qui, en vertu de la législation de cet État, est assujettie à l’impôt dans cet État en raison de son domicile, de sa résidence, de son siège de direction ou de tout autre critère de nature analogue.",
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            "text": "- Lorsque, selon les dispositions du paragraphe 1, une personne physique est un résident des deux États contractants, sa situation est réglée d’après les règles suivantes :",
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            "text": "- cette personne est considérée comme un résident de l’État où elle dispose d’un foyer d’habitation permanent; si elle dispose d’un foyer d’habitation permanent dans les deux États, elle est considérée comme un résident de l’État avec lequel ses liens personnels et économiques sont les plus étroits (ci-après dénommés son “centre des intérêts vitaux”);",
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            "text": "- si l’État où cette personne a le centre de ses intérêts vitaux ne peut pas être déterminé, ou si elle ne dispose d’un foyer d’habitation permanent dans aucun des États, elle est considérée comme un résident de l’État où elle séjourne de façon habituelle;",
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            "text": "- si cette personne séjourne de façon habituelle dans les deux États ou si elle ne séjourne de façon habituelle dans aucun d’eux, elle est considérée comme un résident de l’État dont elle possède la nationalité;",
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            "text": "- si cette personne possède la nationalité des deux États ou si elle ne possède la nationalité d’aucun d’eux, les autorités compétentes des États contractants tranchent la question d’un commun accord.",
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            "text": "- Lorsque, selon les dispositions du paragraphe 1, une personne autre qu’une personne physique est un résident des deux États contractants, les autorités compétentes des États contractants s’efforcent d’un commun accord de trancher la question. A défaut d’un tel accord, cette personne n’est pas considérée comme étant un résident de l’un ou l’autre des États contractants pour l’obtention des avantages prévus par l’Accord.",
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        "source_title": "Article 4",
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            "text": "### Article 5",
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            "text": "Établissement stable",
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            "text": "- Au sens du présent Accord, l’expression “établissement stable” désigne une installation fixe d’affaires par l’intermédiaire de laquelle une entreprise exerce tout ou partie de son activité.",
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            "text": "- L’expression “établissement stable” comprend notamment :",
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            "text": "- un siège de direction;",
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            "text": "- une succursale;",
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            "text": "- un bureau;",
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            "text": "- un atelier;",
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            "text": "- une mine, un puits de pétrole ou de gaz, une carrière ou tout autre lieu d’extraction de ressources naturelles;",
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            "text": "- une ferme, une plantation ou autre endroit où des activités agricoles, forestières ou activités connexes sont exercées;",
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            "text": "- un magasin ou des locaux utilisés comme point de vente;",
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            "text": "- une installation ou structure utilisée pour l’exploration ou l’exploitation de ressources naturelles, mais seulement si elle est ainsi utilisée pour une période de plus de 120 jours au cours de toute période de douze mois;",
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            "text": "- un chantier de construction, une chaîne de montage ou d’assemblage ou des activités de surveillance s’y exerçant, lorsque ce chantier, cette chaîne ou ces activités (avec, le cas échéant, d’autres de ces chantiers, chaînes ou activités) ont une durée supérieure à 120 jours au cours de toute période de douze mois;",
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            "text": "- la fourniture de services, autres que des services inclus tels que définis à l’article 12, dans un État contractant par une entreprise agissant par l’intermédiaire de salariés ou d’autres personnels mais uniquement lorsque :",
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            "text": "- les activités de cette nature se poursuivent dans cet État pendant une période ou des périodes représentant au total plus de 90 jours au cours de toute période de douze mois; ou",
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            "text": "- les services sont exercés dans cet État pour une entreprise associée (au sens du paragraphe 1 de l’article 9).",
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            "text": "- Nonobstant les dispositions précédentes du présent article, une ou plusieurs des activités suivantes ne sont pas considérées comme constituant un “établissement stable” :",
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            "text": "- il est fait usage d’installations aux seules fins de stockage, d’exposition ou de livraison occasionnelle de marchandises appartenant à l’entreprise;",
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            "text": "- des marchandises appartenant à l’entreprise sont entreposées aux seules fins de stockage, d’exposition ou de livraison occasionnelle;",
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            "text": "- des marchandises appartenant à l’entreprise sont entreposées aux seules fins de transformation par une autre entreprise;",
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            "text": "- une installation fixe d’affaires est utilisée aux seules fins d’acheter des marchandises ou de réunir des informations pour l’entreprise;",
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            "text": "- une installation fixe d’affaires est utilisée, pour l’entreprise, aux seules fins de publicité, de fourniture d’informations, de recherches scientifiques ou d’activité analogues qui ont un caractère préparatoire ou auxiliaire.",
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            "text": "- Nonobstant les dispositions des paragraphes 1 et 2, lorsqu’une personne - autre qu’un agent jouissant d’un statut indépendant auquel s’applique le paragraphe 5 - agit pour le compte d’une entreprise de l’autre État contractant, cette entreprise est considérée comme ayant un établissement stable dans le premier État si :",
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            "text": "- elle dispose dans le premier État de pouvoirs qu’elle y exerce habituellement lui permettant de conclure des contrats pour le compte de l’entreprise, à moins que l’activité de cette personne ne soient limitée à celles qui sont mentionnées au paragraphe 3 et qui, si elles étaient exercées par l’intermédiaire d’une installation fixe d’affaires, ne permettraient pas de considérer cette installation comme un établissement stable selon les dispositions de ce paragraphe;",
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            "text": "- elle ne dispose pas de tels pouvoirs mais dispose habituellement dans le premier État d’un stock de marchandises sur lequel elle prélève régulièrement des marchandises aux fins de livraison pour le compte de l’entreprise et que des activités additionnelles exercées dans cet État pour le compte de l’entreprise ont contribuées à la vente de marchandises; ou",
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            "text": "- elle prend habituellement des commandes dans le premier État exclusivement ou presqu’exclusivement pour l’entreprise.",
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            "text": "- Une entreprise d’un État contractant n’est pas considérée comme ayant un établissement stable dans l’autre État contractant du seul fait qu’elle y exerce son activité par l’entremise d’un courtier, d’un commissionnaire général ou de tout autre agent jouissant d’un statut indépendant, à condition que ces personnes agissent dans le cadre ordinaire de leur activité. Toutefois, lorsque les activités d’un tel agent sont exercées exclusivement ou presqu’exclusivement pour le compte de cette entreprise et que les transactions entre l’agent et l’entreprise sont faites avec un lien de dépendance, il n’est pas considéré comme un agent indépendant au sens du présent paragraphe.",
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            "text": "- Le fait qu’une société qui est un résident d’un État contractant contrôle ou est contrôlée par une société qui est un résident de l’autre État contractant ou qui y exerce son activité (que ce soit par l’intermédiaire d’un établissement stable ou non) ne suffit pas, en lui-même, à faire de l’une quelconque de ces sociétés un établissement stable de l’autre.",
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        "source_title": "Article 5",
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            "text": "### Article 6",
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            "start_char": 12874,
            "text": "Revenus immobiliers",
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            "text": "- Les revenus provenant de biens immobiliers (y compris les revenus des exploitations agricoles ou forestières) sont imposables dans l’État contractant où ces biens sont situés.",
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            "text": "- Au sens du présent Accord, l’expression “biens immobiliers” est défini conformément au droit et à la coutume de l’État contractant où les biens considérés sont situés. L’expression comprend en tous cas les accessoires, le cheptel mort ou vif des exploitations agricoles et forestières, les droits auxquels s’appliquent les dispositions du droit privé concernant la propriété foncière, l’usufruit des biens immobiliers et les droits à des paiements variables ou fixes pour l’exploitation ou la concession de l’exploitation de gisements minéraux, sources et autres ressources naturelles; les navires et aéronefs ne sont pas considérés comme des biens immobiliers.",
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            "text": "- Les dispositions du paragraphe 1 s’appliquent aux revenus provenant de l’exploitation directe, de la location ou de l’affermage, ainsi que de toute autre forme d’exploitation de biens immobiliers.",
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            "text": "- Les dispositions des paragraphes 1 et 3 s’appliquent également aux revenus provenant des biens immobiliers d’une entreprise ainsi qu’aux revenus des biens immobiliers servant à l’exercice d’une profession indépendante.",
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        "source_title": "Article 6",
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            "text": "### Article 7",
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            "text": "Bénéfices des entreprises",
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            "text": "- Les bénéfices d’une entreprise d’un État contractant ne sont imposables que dans cet État, à moins que l’entreprise n’exerce son activité dans l’autre État contractant par l’intermédiaire d’un établissement stable qui y est situé. Si l’entreprise exerce ou a exercé son activité d’une telle façon, les bénéfices de l’entreprise sont imposables dans l’autre État mais uniquement dans la mesure où ils sont imputables :",
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            "text": "- à cet établissement stable; et",
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            "text": "- aux ventes de marchandises de même nature que celles qui sont vendues par l’intermédiaire de l’établissement stable ou de nature analogue, ou bien à d’autres activités commerciales de même nature que celles qui sont exercées par l’établissement stable ou de nature analogue.",
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            "text": "- Sous réserve des dispositions du paragraphe 3, lorsqu’une entreprise d’un État contractant exerce son activité dans l’autre État contractant par l’intermédiaire d’un établissement stable qui y est situé, il est imputé, dans chaque État contractant, à cet établissement stable les bénéfices qu’il aurait pu réaliser s’il avait constitué une entreprise distincte exerçant des activités identiques ou analogues dans des conditions identiques ou analogues et traitant en toute indépendance avec l’entreprise dont il constitue un établissement stable. En tous cas, lorsque le montant des bénéfices imputables à un établissement stable ne peut être déterminé, ou lorsque sa détermination présente des difficultés exceptionnelles, les bénéfices imputables à l’établissement stable sont estimés sur une base raisonnable à la condition que le résultat obtenu soit conforme aux principes énoncés dans le présent article.",
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            "text": "- Pour déterminer les bénéfices d’un établissement stable, sont admises en déduction les dépenses déductibles qui sont exposées aux fins des activités poursuivies par cet établissement stable, y compris les dépenses de direction et les frais généraux d’administration ainsi exposés, soit dans l’État où est situé cet établissement stable, soit ailleurs, telles qu’elles le sont en vertu des dispositions, et sous réserve des limitations, de la législation fiscale de cet État. Toutefois, aucune déduction n’est admise pour les sommes qui seraient, le cas échéant, versées (à d’autres titres que le remboursement de dépenses réelles effectuées) par l’établissement stable au siège central de l’entreprise ou à l’un quelconque de ses autres bureaux comme redevances, honoraires ou autres paiements similaires pour l’usage de brevets, de know-how ou d’autres droits, ou comme commission ou autres frais, pour des services précis rendus ou pour des activités de direction ou, sauf dans le cas d’une entreprise bancaire, comme intérêts sur des sommes prêtées à l’établissement stable. De même, il n’est pas tenu compte, dans le calcul des bénéfices d’un établissement stable, des sommes (autres que pour le remboursement de dépenses réelles effectuées), portées par l’établissement stable au débit du siège central de l’entreprise ou de l’un quelconque de ses autres bureaux, comme redevances, honoraires ou autres paiements similaires pour l’usage de brevets, de know-how ou d’autres droits, ou comme commission ou autres frais pour des services précis rendus ou pour des activités de direction ou, sauf dans le cas d’une entreprise bancaire, comme intérêts sur des sommes prêtées au siège de l’entreprise ou à l’un quelconque de ses autres bureaux.",
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            "text": "- Sous réserve des dispositions du paragraphe 3, s’il est d’usage, dans un État contractant, de déterminer les bénéfices imputables à un établissement stable sur la base d’une répartition des bénéfices totaux de l’entreprise entre ses diverses parties, aucune disposition du paragraphe 2 n’empêche cet État contractant de déterminer les bénéfices imposables selon la répartition en usage; la méthode de répartition adoptée doit cependant être telle que le résultat obtenu soit conforme aux principes contenus dans le présent article.",
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            "text": "- Aucun bénéfice n’est imputé à un établissement stable du fait qu’il a simplement acheté des marchandises pour l’entreprise.",
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            "text": "- Aux fins des paragraphes précédents, les bénéfices à imputer à l’établissement stable sont déterminés chaque année selon la même méthode, à moins qu’il n’existe des motifs valables et suffisants de procéder autrement.",
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            "text": "- Lorsque les bénéfices comprennent des éléments de revenu traités séparément dans d’autres articles du présent Accord, les dispositions de ces articles ne sont pas affectées par les dispositions du présent article.",
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        "source_title": "Article 7",
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            "text": "### Article 8",
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            "start_char": 18712,
            "text": "Navigation maritime et aérienne",
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            "text": "- Les bénéfices qu’une entreprise d’un État contractant tire de l’exploitation par cette entreprise, en trafic international, de navires ou d’aéronefs ne sont imposables que dans cet État.",
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            "text": "- Nonobstant les dispositions du paragraphe 1 et celles de l’article 7, les bénéfices qu’une entreprise d’un État contractant tire d’un voyage d’un navire ou d’un aéronef lorsque le but principal du voyage est de transporter des passagers ou des biens entre des points situés dans l’autre État contractant sont imposables dans cet autre État.",
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            "text": "- Au sens du présent article, les bénéfices provenant de l’exploitation de navires ou aéronefs en trafic international désignent les bénéfices qu’une entreprise décrite au paragraphe 1 tire du transport par mer ou par air respectivement de passagers, de courrier, de cheptel vif ou de marchandises par les propriétaires ou les preneurs ou les affréteurs de navires ou d’aéronefs, y compris :",
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            "text": "- la vente de billets pour un tel transport pour le compte d’autres entreprises;",
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            "text": "- les autres activités reliées avec un tel transport; et",
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            "text": "- la location de navires ou d’aéronefs accessoire à toute activité reliée directement à un tel transport.",
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            "text": "- Les bénéfices qu’une entreprise d’un État contractant, décrite au paragraphe 1, tire de l’utilisation, l’entretien ou la location de conteneurs (y compris les remorques, les barges et les équipements connexes pour le transport de conteneurs) utilisés pour l’exploitation de navires ou d’aéronefs en trafic international ne sont imposables que dans cet État.",
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            "text": "- Les dispositions des paragraphes 1 et 4 s’appliquent aussi aux bénéfices provenant de la participation à un pool, une exploitation en commun ou un organisme international d’exploitation.",
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            "text": "- Aux fins du présent article, les intérêts sur des fonds utilisés pour l’exploitation de navires ou d’aéronefs, en trafic international, sont considérés comme des bénéfices provenant de l’exploitation de tels navires ou aéronefs, et les dispositions de l’article 11 ne s’appliquent pas à l’égard de tels intérêts.",
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            "text": "- Les dispositions du présent article ne s’appliquent pas à une tour de forage ou à tout navire dont l’activité principale est d’exercer des activités autres que le transport de marchandises ou de passagers.",
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            "text": "### Article 9",
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            "text": "Entreprises associées",
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            "text": "- Lorsque",
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            "text": "- une entreprise d’un État contractant participe directement ou indirectement à la direction, au contrôle ou au capital d’une entreprise de l’autre État contractant, ou que",
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            "text": "- les mêmes personnes participent directement ou indirectement à la direction, au contrôle ou au capital d’une entreprise d’un État contractant et d’une entreprise de l’autre État contractant,\net que, dans l’un et l’autre cas, les deux entreprises sont, dans leurs relations commerciales ou financières, liées par des conditions convenues ou imposées, qui diffèrent de celles qui seraient convenues entre des entreprises indépendantes, les revenus qui, sans ces conditions, auraient été réalisés par l’une des entreprises mais n’ont pu l’être en fait à cause de ces conditions, peuvent être inclus dans les revenus de cette entreprise et imposés en conséquence.",
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            "text": "- Lorsqu’un État contractant inclut dans les revenus d’une entreprise de cet État - et impose en conséquence - des revenus sur lesquels une entreprise de l’autre État contractant a été imposée dans cet autre État, et que les revenus ainsi inclus sont des revenus qui auraient été réalisés par l’entreprise du premier État si les conditions convenues entre les deux entreprises avaient été celles qui auraient été convenues entre des entreprises indépendantes, l’autre État procède à un ajustement approprié du montant de l’impôt qui y a été perçu sur ces revenus. Pour déterminer cet ajustement, il est tenu compte des autres dispositions du présent Accord et, si c’est nécessaire, les autorités compétentes des États contractants se consultent.",
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            "text": "- Un État contractant ne rectifiera pas les revenus d’une entreprise dans les cas visés au paragraphe 1 après l’expiration des délais prévus par sa législation nationale et, en tout cas, après l’expiration de cinq ans à dater de la fin de l’année au cours de laquelle les revenus qui feraient l’objet d’une telle rectification auraient, sans les conditions visées au paragraphe 1, été réalisés par cette entreprise.",
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            "text": "- Les dispositions des paragraphes 2 et 3 ne s’appliquent pas en cas de fraude, d’omission volontaire ou de négligence.",
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            "text": "### Article 10",
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            "text": "Dividendes",
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            "text": "- Les dividendes payés par une société qui est un résident d’un État contractant à un résident de l’autre État contractant sont imposables dans cet autre État.",
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            "text": "- Toutefois, ces dividendes sont aussi imposables dans l’État contractant dont la société qui paie les dividendes est un résident et selon la législation de cet État, mais si la personne qui reçoit les dividendes en est le bénéficiaire effectif, l’impôt ainsi établi ne peut excéder :",
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            "text": "- 15 pour cent du montant brut des dividendes si le bénéficiaire effectif est une société qui contrôle directement ou indirectement au moins 10 pour cent des droits de vote dans la société qui paie les dividendes;",
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            "text": "- 25 pour cent du montant brut des dividendes, dans tous les autres cas.",
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            "text": "- Les dispositions des paragraphes 1 et 2 n’affectent pas l’imposition de la société sur les bénéfices qui servent au paiement des dividendes.",
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            "text": "- Le terme “dividendes” employé dans le présent article désigne les revenus provenant d’actions ou autres parts bénéficiaires à l’exception des créances, ainsi que les revenus assimilés aux revenus d’actions par la législation fiscale de l’État dont la société distributrice est un résident.",
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            "text": "- Les dispositions des paragraphes 1 et 2 ne s’appliquent pas lorsque le bénéficiaire effectif des dividendes, résident d’un État contractant, exerce dans l’autre État contractant dont la société qui paie les dividendes est un résident, soit une activité industrielle ou commerciale par l’intermédiaire d’un établissement stable qui y est situé, soit une profession indépendante au moyen d’une base fixe qui y est située, et que la participation génératrice des dividendes s’y rattache effectivement. Dans ce cas, les dispositions de l’article 7 ou de l’article 14, suivant les cas, sont applicables.",
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            "text": "- Lorsqu’une société qui est un résident d’un État contractant tire des bénéfices ou des revenus de l’autre État contractant, cet autre État ne peut percevoir aucun impôt sur les dividendes payés par la société, sauf dans la mesure où ces dividendes sont payés à un résident de cet autre État ou dans la mesure où la participation génératrice des dividendes se rattache effectivement à un établissement stable ou à une base fixe situés dans cet autre État, ni prélever aucun impôt, au titre de l’imposition des bénéfices non distribués, sur les bénéfices non distribués de la société, même si les dividendes payés ou les bénéfices non distribués consistent en tout ou en partie en bénéfices ou revenus provenant de cet autre État.",
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            "text": "### Article 11",
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            "text": "Intérêts",
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            "text": "- Les intérêts provenant d’un État contractant et payés à un résident de l’autre État contractant sont imposables dans cet autre État.",
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            "text": "- Toutefois, ces intérêts sont aussi imposables dans l’État contractant d’où ils proviennent et selon la législation de cet État, mais si la personne qui reçoit les intérêts en est le bénéficiaire effectif, l’impôt ainsi établi ne peut excéder 15 pour cent du montant brut des intérêts.",
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            "text": "- Nonobstant les dispositions du paragraphe 2 :",
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            "text": "- les intérêts provenant d’un État contractant et payés à un résident de l’autre État contractant sont exonérés d’impôt dans le premier État si :",
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            "text": "- le débiteur des intérêts est le Gouvernement de cet État contractant, ou l’une de ses subdivisions politiques ou collectivités locales;",
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            "text": "- le bénéficiaire effectif des intérêts est la banque centrale de l’autre État contractant; ou",
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            "text": "- les intérêts sont payés à une agence ou à un organisme (y compris une institution financière) qui a été accepté suite à un échange de lettres entre les autorités compétentes des États contractants;",
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            "text": "- - les intérêts provenant de l’Inde et payés à un résident du Canada ne sont imposables qu’au Canada s’ils sont payés en raison d’un prêt fait, garanti ou assuré, ou d’un crédit consenti, garanti ou assuré par la Société pour l’expansion des exportations;",
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            "text": "- les intérêts provenant du Canada et payés à un résident de l’Inde ne sont imposables qu’en Inde s’ils sont payés en raison d’un prêt fait, garanti ou assuré, ou d’un crédit consenti, garanti ou assuré par la Banque Export-Import de l’Inde (Exim Bank).",
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            "text": "- Le terme “intérêts” employé dans le présent article désigne les revenus des créances de toute nature, assorties ou non de garanties hypothécaires, et notamment les revenus des fonds publics et des obligations d’emprunt, y compris les primes et lots attachés à ces titres, ainsi que tous autres revenus assimilés aux revenus de sommes prêtées par la législation fiscale de l’État d’où proviennent les revenus. Toutefois, le terme “intérêts” ne comprend pas les revenus visés à l’article 8 ou à l’article 10.",
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            "text": "- Les dispositions des paragraphes l et 2 ne s’appliquent pas lorsque le bénéficiaire effectif des intérêts, résident d’un État contractant, exerce dans l’autre État contractant d’où proviennent les intérêts, soit une activité industrielle ou commerciale par l’intermédiaire d’un établissement stable qui y est situé, soit une profession indépendante au moyen d’une base fixe qui y est située, et que la créance génératrice des intérêts s’y rattache effectivement. Dans ce cas, les dispositions de l’article 7 ou de l’article 14, suivant les cas, sont applicables.",
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            "text": "- Les intérêts sont considérés comme provenant d’un État contractant lorsque le débiteur est cet État lui-même, une subdivision politique, une collectivité locale ou un résident de cet État. Toutefois, lorsque le débiteur des intérêts, qu’il soit ou non un résident d’un État contractant, a dans un État contractant un établissement stable, ou une base fixe, pour lequel la dette donnant lieu au paiement des intérêts a été contractée et qui supporte la charge de ces intérêts, ceux-ci sont considérés comme provenant de l’État où l’établissement stable, ou la base fixe, est situé.",
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            "text": "- Lorsque, en raison de relations spéciales existant entre le débiteur et le bénéficiaire effectif ou que l’un et l’autre entretiennent avec de tierces personnes, le montant des intérêts, compte tenu de la créance pour laquelle ils sont payés, excède celui dont seraient convenus le débiteur et le bénéficiaire effectif en l’absence de pareilles relations, les dispositions du présent article ne s’appliquent qu’à ce dernier montant. Dans ce cas, la partie excédentaire des paiements reste imposable selon la législation de chaque État contractant et compte tenu des autres dispositions du présent Accord.",
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        "source_title": "Article 11",
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            "text": "### Article 12",
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            "start_char": 29579,
            "text": "Redevances et honoraires pour services inclus",
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            "id": "article-12-block-003",
            "pages": [],
            "start_char": 29626,
            "text": "- Les redevances et les honoraires pour services inclus provenant d’un État contractant et payées à un résident de l’autre État contractant sont imposables dans cet autre État.",
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            "id": "article-12-block-004",
            "pages": [],
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            "text": "- Toutefois, ces redevances et honoraires pour services inclus sont aussi imposables dans l’État contractant d’où elles proviennent et selon la législation de cet État, mais si la personne qui reçoit les redevances ou les honoraires pour services inclus en est le bénéficiaire effectif, l’impôt ainsi établi ne peut excéder :",
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            "id": "article-12-block-005",
            "pages": [],
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            "text": "- dans le cas des redevances visées à l’alinéa a) du paragraphe 3 et des honoraires pour services inclus tels que définis dans le présent article (autres que les services décrits à l’alinéa b) du présent paragraphe) :",
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            "id": "article-12-block-006",
            "pages": [],
            "start_char": 30350,
            "text": "- pendant les cinq premières années d’imposition pendant lesquelles le présent Accord s’applique,",
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            "id": "article-12-block-007",
            "pages": [],
            "start_char": 30449,
            "text": "- 15 pour cent du montant brut des redevances ou des honoraires pour services inclus tels que définis dans le présent article, lorsque le débiteur des redevances ou des honoraires est le Gouvernement de cet État contractant, une subdivision politique ou une société du secteur public; et",
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            "id": "article-12-block-008",
            "pages": [],
            "start_char": 30738,
            "text": "- 20 pour cent du montant brut des redevances ou des honoraires pour services inclus dans tous les autres cas; et",
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            "id": "article-12-block-009",
            "pages": [],
            "start_char": 30853,
            "text": "- pendant les années subséquentes, 15 pour cent du montant brut des redevances ou des honoraires pour services inclus dans tous les autres cas; et",
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            "id": "article-12-block-010",
            "pages": [],
            "start_char": 31001,
            "text": "- dans le cas des redevances visées à l’alinéa b) du paragraphe 3 et des honoraires pour services inclus tels que définis dans le présent article qui sont accessoires et complémentaires à la jouissance du bien pour lequel le paiement est reçu en vertu du paragraphe 3b) du présent article, 10 pour cent du montant brut des redevances ou des honoraires pour services inclus.",
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            "id": "article-12-block-011",
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            "text": "- Le terme “redevances” employé dans le présent article désigne :",
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            "id": "article-12-block-012",
            "pages": [],
            "start_char": 31443,
            "text": "- les rémunérations de toute nature payées pour l’usage ou la concession de l’usage d’un droit d’auteur sur une oeuvre littéraire, artistique ou scientifique, y compris les films cinématographiques ou les oeuvres enregistrées sur films, bandes magnétiques ou autres moyens de reproduction destinés à la radiodiffusion ou à la télédiffusion, d’un brevet, d’une marque de fabrique ou de commerce, d’un dessin ou d’un modèle, d’un plan, d’une formule ou d’un procédé secrets, ou pour des informations ayant trait à une expérience acquise dans le domaine industriel, commercial ou scientifique, y compris les gains provenant de l’aliénation de tels droits ou biens qui dépendent de la productivité, de l’utilisation ou de l’aliénation subséquente de tels biens ou droits; et",
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            "id": "article-12-block-013",
            "pages": [],
            "start_char": 32215,
            "text": "- les rémunérations de toute nature payées pour l’usage ou la concession de l’usage d’un équipement industriel, commercial ou scientifique, autres que les rémunérations reçues par une entreprise décrite au paragraphe 1 de l’article 8 pour des activités décrites au paragraphe 3c) ou 4 de l’article 8.",
            "text_sha256": "5b124e546a8416e0a0b4af3beab53cf9585b2e30f4d8b807c37083119ec16ab4"
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            "id": "article-12-block-014",
            "pages": [],
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            "text": "- Aux fins du présent article, l’expression “honoraires pour services inclus” désigne les rémunérations de toute nature payées à une personne pour des services dans le domaine de la technique ou de la consultation (y compris la fourniture de techniciens ou autre personnel) si de tels services :",
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            "id": "article-12-block-015",
            "pages": [],
            "start_char": 32814,
            "text": "- sont accessoires et complémentaires à la jouissance du droit, du bien ou de l’information pour lequel est reçue une rémunération décrite au paragraphe 3; ou",
            "text_sha256": "95786fe9599347ed20d7ebd51b6ebc797540b9c76b91fbd1f6afe5788e21cc09"
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            "id": "article-12-block-016",
            "pages": [],
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            "text": "- rendent disponibles des connaissances techniques, une expérience, une compétence, du know-how, ou un procédé ou consistent en développement d’un plan technique ou d’un dessin technique.",
            "text_sha256": "6a884f1f4c9b2ba4326aadb0972b8a75cea170b7ac5b7f3f24d8b2c75ae6c685"
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            "id": "article-12-block-017",
            "pages": [],
            "start_char": 33163,
            "text": "- Nonobstant le paragraphe 4, les “honoraires pour services inclus” ne comprennent pas les rémunérations payées :",
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            "id": "article-12-block-018",
            "pages": [],
            "start_char": 33278,
            "text": "- pour des services qui sont accessoires et complémentaires, de même qu’intrinsèquement et essentiellement liés, à la vente de biens autre qu’une vente décrite au paragraphe 3a);",
            "text_sha256": "4e55fe5098e59e0a16e9e4a6dff842f680f72efb5c3f17bb1b9e491f333eefca"
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            "end_char": 33676,
            "id": "article-12-block-019",
            "pages": [],
            "start_char": 33458,
            "text": "- pour des services qui sont accessoires et complémentaires à la location de navires, aéronefs, conteneurs et autres équipements utilisés en rapport avec l’exploitation de navires ou d’aéronefs en trafic international;",
            "text_sha256": "962a40063e27c95acf2f4b48d5493b07cc69013aa70a2a1930fb34a278cc2049"
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            "id": "article-12-block-020",
            "pages": [],
            "start_char": 33678,
            "text": "- pour l’enseignement dans ou par des institutions d’éducation;",
            "text_sha256": "f732bc4e060f08ff4825fa502874a811772e491f8fd4109e83125c6e4784867f"
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            "id": "article-12-block-021",
            "pages": [],
            "start_char": 33743,
            "text": "- pour des services pour l’usage personnel des personnes physiques ou pour les personnes physiques qui paie les rémunérations; ou",
            "text_sha256": "18aea683f28fc5f9fc6401ce9c097ff3786a592b50b770b4b5f316bfad7c2e3a"
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            "id": "article-12-block-022",
            "pages": [],
            "start_char": 33874,
            "text": "- à un employé de la personne effectuant le paiement ou à toute personne physique ou groupe de personnes physiques (autre qu’une société) pour des professions libérales telles que définies à l’article 14.",
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            "id": "article-12-block-023",
            "pages": [],
            "start_char": 34080,
            "text": "- Les dispositions des paragraphes 1 et 2 ne s’appliquent pas lorsque le bénéficiaire effectif des redevances ou des honoraires pour services inclus, résident d’un État contractant, exerce dans l’autre État contractant d’où proviennent les redevances ou les honoraires pour services inclus, soit une activité industrielle ou commerciale par l’intermédiaire d’un établissement stable qui y est situé, soit une profession indépendante au moyen d’une base fixe qui y est située, et que le droit ou le bien générateur des redevances ou des honoraires pour services inclus s’y rattache effectivement. Dans ce cas, les dispositions de l’article 7 ou de l’article 14, suivant les cas, sont applicables.",
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            "id": "article-12-block-024",
            "pages": [],
            "start_char": 34777,
            "text": "- Les redevances et les honoraires pour services inclus sont considérés comme provenant d’un État contractant lorsque le débiteur est cet État lui-même, une subdivision politique, une collectivité locale ou un résident de cet État. Toutefois, lorsque le débiteur des redevances ou les honoraires pour services inclus, qu’il soit ou non un résident d’un État contractant, a dans un État contractant un établissement stable, ou une base fixe, pour lequel l’obligation donnant lieu au paiement des redevances ou des honoraires pour services inclus a été conclue et qui supporte la charge de ces redevances ou honoraires pour services inclus, ceux-ci sont considérés comme provenant de l’État où l’établissement stable, ou la base fixe, est situé.",
            "text_sha256": "4c58521e462d7a8925546ef3bc51ddcaf45470b950fbef504deac591daebb3e1"
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            "id": "article-12-block-025",
            "pages": [],
            "start_char": 35522,
            "text": "- Lorsque, en raison de relations spéciales existant entre le débiteur et le bénéficiaire effectif ou que l’un et l’autre entretiennent avec de tierces personnes, le montant des redevances ou des honoraires pour services inclus, compte tenu de la prestation pour laquelle ils sont payés, excède celui dont seraient convenus le débiteur et le bénéficiaire effectif en l’absence de pareilles relations, les dispositions du présent article ne s’appliquent qu’à ce dernier montant. Dans ce cas, la partie excédentaire des paiements reste imposable selon la législation de chaque État contractant et compte tenu des autres dispositions du présent Accord.",
            "text_sha256": "575c9bfd0eb2497b47c8b2b54cd355c43d2c3fe44cedc3f6524024a7725cd33e"
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        "source_label": "12",
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        "source_title": "Article 12",
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        "text_sha256": "2b24f72d4612dd33cd04860167225d45580be74bb7469e184e70535b4cdf239d",
        "title": "Article 12",
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            "start_char": 36173,
            "text": "### Article 13",
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            "id": "article-13-block-002",
            "pages": [],
            "start_char": 36189,
            "text": "Gains en capital",
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            "end_char": 36455,
            "id": "article-13-block-003",
            "pages": [],
            "start_char": 36207,
            "text": "- Les gains provenant de l’aliénation de navires ou aéronefs exploités en trafic international par une entreprise d’un État contractant et de biens mobiliers affectés à l’exploitation de ces navires ou aéronefs ne sont imposables que dans cet État.",
            "text_sha256": "d0da9106888bd665348d4cef46f610c418eb1157f19773bad5ef0adfb7dbf059"
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            "id": "article-13-block-004",
            "pages": [],
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            "text": "- Les gains provenant de l’aliénation de tous biens autres que ceux visés au paragraphe 1 sont imposables dans les deux États contractants.",
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        "source_label": "13",
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        "source_title": "Article 13",
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        "text_sha256": "1b60f68507e0124c2359a6ae6680bc8442830d8246beb0f8f070b0bacddcd5ee",
        "title": "Article 13",
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        "id": "article-14",
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            "start_char": 36598,
            "text": "### Article 14",
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            "start_char": 36614,
            "text": "Professions indépendantes",
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          {
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            "id": "article-14-block-003",
            "pages": [],
            "start_char": 36641,
            "text": "- Les revenus qu’une personne physique ou qu’un groupe de personnes physiques (autre qu’une société) qui est un résident d’un État contractant tire d’une profession libérale ou d’autres activités de caractère indépendant ne sont imposables que dans cet État. Toutefois, ces revenus sont imposables dans l’autre État contractant dans les cas suivants :",
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            "id": "article-14-block-004",
            "pages": [],
            "start_char": 36994,
            "text": "- si l’intéressé dispose ou a disposé de façon habituelle dans l’autre État contractant d’une base fixe pour l’exercice de ses activités; en ce cas seule la fraction des revenus qui est imputable à cette base fixe est imposable dans cet autre État contractant; ou",
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            "id": "article-14-block-005",
            "pages": [],
            "start_char": 37259,
            "text": "- si son séjour dans l’autre État contractant s’étend sur une période ou des périodes d’une durée totale égale ou supérieure à 183 jours au cours de l’année fiscale considérée; ou",
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            "pages": [],
            "start_char": 37440,
            "text": "- si la rémunération pour ses services dans l’autre État contractant est soit tirée de résidents de cet autre État contractant, soit supportée par un établissement stable qu’une personne qui n’est pas un résident de cet autre État contractant a dans cet autre État contractant, et qu’une telle rémunération excède deux mille cinq cents dollars canadiens ($2,500) ou l’équivalent en monnaie indienne pendant l’année fiscale considérée.",
            "text_sha256": "7c6339f3a12da4d16654eb5d48f6c91e0be4188a5c75ec15805b796475d9d0dc"
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            "id": "article-14-block-007",
            "pages": [],
            "start_char": 37876,
            "text": "- L’expression “profession libérale” comprend les activités indépendantes d’ordre scientifique, littéraire, artistique, éducatif ou pédagogique, ainsi que les activités indépendantes des médecins, chirurgiens, avocats, ingénieurs, architectes, dentistes et comptables.",
            "text_sha256": "3f6a351bfa1f94697621588e181e411c556ab659b8575a02dfb0556897fcc2c8"
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        "source_label": "14",
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        "source_title": "Article 14",
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        "text_sha256": "8d3642456fe456767a41e10f7c8f84fcd44fc5e92aabbd7e803bcb6a89d912dc",
        "title": "Article 14",
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            "start_char": 38146,
            "text": "### Article 15",
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            "pages": [],
            "start_char": 38162,
            "text": "Professions dépendantes",
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            "id": "article-15-block-003",
            "pages": [],
            "start_char": 38187,
            "text": "- Sous réserve des dispositions des articles 16, 18 et 19, les salaires, traitements et autres rémunérations semblables qu’un résident d’un État contractant reçoit au titre d’un emploi salarié ne sont imposables que dans cet État, à moins que l’emploi ne soit exercé dans l’autre État contractant. Si l’emploi y est exercé, les rémunérations reçues à ce titre sont imposables dans cet autre État.",
            "text_sha256": "7e86501a5c79ffa0cfa486ec81f7e920b854873a960654c2be811b88c1baaef7"
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            "id": "article-15-block-004",
            "pages": [],
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            "text": "- Nonobstant les dispositions du paragraphe 1, les rémunérations qu’un résident d’un État contractant reçoit au titre d’un emploi salarié exercé dans l’autre État contractant ne sont imposables que dans le premier État si :",
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            "start_char": 38810,
            "text": "- le bénéficiaire séjourne dans l’autre État pendant une période ou des périodes n’excédant pas au total 183 jours au cours de l’année fiscale considérée;",
            "text_sha256": "9d0e1d8d640cbbff9182d24ef602870dfbff4090cacb0acd69a9eaae3962320d"
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            "text": "- les rémunérations sont payées par un employeur ou pour le compte d’un employeur qui n’est pas un résident de l’autre État; et",
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            "id": "article-15-block-007",
            "pages": [],
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            "text": "- la charge de ces rémunérations n’est pas supportée par un établissement stable ou une base fixe que l’employeur a dans l’autre État.",
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            "text": "- Nonobstant les dispositions précédentes du présent article, les rémunérations reçues au titre d’un emploi salarié exercé à bord d’un navire ou d’un aéronef exploité en trafic international par une entreprise d’un État contractant sont imposables dans État.",
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        "source_title": "Article 15",
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        "title": "Article 15",
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            "text": "### Article 16",
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            "text": "Tantièmes",
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            "text": "Les tantièmes, jetons de présence et autres rétributions similaires qu’un résident d’un État contractant reçoit en sa qualité de membre du conseil d’administration ou de surveillance ou d’un organe analogue d’une société qui est un résident de l’autre État contractant sont imposables dans cet autre État.",
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        "source_title": "Article 16",
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        "title": "Article 16",
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            "text": "### Article 17",
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            "start_char": 39841,
            "text": "Artistes et sportifs",
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            "text": "- Nonobstant les dispositions des articles 7, 14 et 15, les revenus qu’un résident d’un État contractant tire de ses activités personnelles exercées dans l’autre État contractant en tant qu’artiste du spectacle, tel qu’un artiste de théâtre, de cinéma, de la radio ou de la télévision, ou qu’un musicien, ou en tant que sportif, sont imposables dans cet autre État.",
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            "text": "- Lorsque les revenus d’activités qu’un artiste du spectacle ou un sportif exerce personnellement et en cette qualité dans un État contractant sont attribués non pas à l’artiste ou au sportif lui-même mais à une autre personne qui fournit les activités dans cet État, ces revenus sont imposables, nonobstant les dispositions des articles 7, 14 et 15, dans cet État contractant à moins que ni l’artiste du spectacle ou le sportif, ni des personnes qui lui sont associées, ne participent directement ou indirectement aux bénéfices de cette autre personne, y compris par des rémunérations différées, des bonus, des honoraires, des dividendes, des attributions ou distributions par des sociétés de personnes ou d’autres distributions.",
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            "text": "- Les dispositions des paragraphes 1 et 2 ne s’appliquent pas si le séjour d’un artiste du spectacle ou d’un sportif dans un État contractant est financé directement ou indirectement, entièrement ou pour une large part, au moyen des fonds publics de l’autre État contractant, y compris une subdivision politique, une collectivité locale ou un organisme de droit public de cet autre État.",
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            "text": "### Article 18",
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            "text": "Pensions",
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            "text": "- Les pensions provenant d’un État contractant ne sont imposables que dans cet État.",
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            "text": "- Les pensions sont considérées comme provenant d’un État contractant lorsque le débiteur est cet État lui-même, une subdivision politique, une collectivité locale ou un résident de cet État.",
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        "source_title": "Article 18",
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        "title": "Article 18",
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            "text": "### Article 19",
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            "text": "Fonctions publiques",
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            "text": "- - Les traitements, salaires et rémunérations semblables, autres que les pensions, payées par un État contractant ou l’une de ses subdivisions politiques ou collectivités locales à une personne physique au titre de services rendus, dans tout autre État (y compris l’autre État contractant), à ce premier État, subdivision ou collectivité, ne sont imposables que dans le premier État.",
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            "text": "- Toutefois, ces traitements, salaires et rémunérations semblables ne sont imposables que dans l’autre État contractant si les services sont rendus dans cet autre État et si la personne physique est un résident de cet autre État qui :",
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            "text": "- possède la nationalité de cet autre État, ou",
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            "text": "- n’est pas devenu un résident de cet autre État à seule fin de rendre les services.",
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            "text": "- Les dispositions du paragraphe 1 ne s’appliquent pas aux traitements, salaires et rémunérations semblables payés au titre de services rendus dans le cadre d’une activité industrielle ou commerciale exercée par un État contractant ou l’une de ses subdivisions politiques ou collectivités locales.",
            "text_sha256": "1a270f181231d68c3121ab4901ec2aac2e7e9b2f3065da74c4df5c5aa0773d9d"
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        "source_title": "Article 19",
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        "title": "Article 19",
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            "text": "### Article 20",
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            "text": "Étudiants et apprentis",
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            "text": "Les sommes qu’un étudiant, un stagiaire ou un apprenti qui est, ou qui était immédiatement avant de se rendre dans un État contractant, un résident de l’autre État contractant et qui séjourne dans le premier État à seule fin d’y poursuivre ses études ou sa formation, reçoit pour couvrir ses frais d’entretien, d’études ou de formation ne sont pas imposables dans le premier État, à condition qu’elles proviennent de sources situées en dehors de cet État.",
            "text_sha256": "6879a84673a8b18f13fd5751ba50f37f15de20e8b6df772e152ac31ab21c60be"
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        "source_title": "Article 20",
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        "title": "Article 20",
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            "text": "### Article 21",
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            "text": "Autres revenus",
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            "text": "- Les éléments du revenu d’un résident d’un État contractant, d’où qu’ils proviennent, qui ne sont pas traités dans les articles précédents du présent Accord ne sont imposables que dans cet État.",
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            "text": "- Les dispositions du paragraphe 1 ne s’appliquent pas aux revenus autres que les revenus provenant de biens immobiliers tels qu’ils sont définis au paragraphe 2 de l’article 6, lorsque le bénéficiaire de tels revenus, résident d’un État contractant, exerce dans l’autre État contractant, soit une activité industrielle ou commerciale par l’intermédiaire d’un établissement stable qui y est situé, soit une profession indépendante au moyen d’une base fixe qui y est située, et que le droit ou le bien générateur des revenus s’y rattache effectivement. Dans ce cas, les dispositions de l’article 7 ou de l’article 14, suivant les cas, sont applicables.",
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            "text": "- Nonobstant les dispositions des paragraphes 1 et 2, les éléments du revenu d’un résident d’un État contractant qui ne sont pas traités dans les articles précédents et qui proviennent de l’autre État contractant sont imposables dans cet autre État. Toutefois, dans le cas de revenus provenant d’une succession (estate) ou d’une fiducie (trust) (autre qu’une fiducie qui a reçu des contributions pour lesquelles une déduction aux fins d’impôt a été accordée), l’impôt ainsi établi ne peut excéder 15 pour cent du montant brut du revenu pourvu que celui-ci soit imposable dans l’État contractant dont le bénéficiaire effectif est un résident.",
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        "source_title": "Article 21",
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        "title": "Article 21",
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            "text": "### Article 22",
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            "text": "Fortune",
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            "text": "- La fortune constituée par des navires et des aéronefs exploités en trafic international par une entreprise d’un État contractant, ainsi que par des biens mobiliers affectés à l’exploitation de ces navires et aéronefs, n’est imposable que dans cet État.",
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            "text": "- Tous les autres éléments de la fortune d’un résident d’un État contractant sont imposables dans les deux États contractants.",
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        "source_title": "Article 22",
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        "title": "Article 22",
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            "text": "### Article 23",
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            "start_char": 45286,
            "text": "Élimination de la double imposition",
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            "start_char": 45323,
            "text": "- Sauf dispositions contraires du présent Accord, l’imposition des revenus reste régie dans chaque État contractant par la législation en vigueur dans cet État.",
            "text_sha256": "b6aaf63d19581348c7d260ecd89bd65984a7789afdbb6d4578f00ee419611355"
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            "text": "- En ce qui concerne le Canada, la double imposition est évitée de la façon suivante :",
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            "text": "- sous réserve des dispositions existantes de la législation canadienne concernant l’imputation de l’impôt payé dans un territoire en dehors du Canada sur l’impôt canadien payable et de toute modification ultérieure de ces dispositions qui n’en affecterait pas le principe général, et sans préjudice d’une déduction ou d’un dégrèvement plus important prévu par la législation canadienne, l’impôt dû en Inde à raison de bénéfices, revenus ou gains provenant de l’Inde est porté en déduction de tout impôt canadien dû à raison des mêmes bénéfices, revenus ou gains;",
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            "text": "- sous réserve des dispositions existantes de la législation canadienne concernant la détermination du surplus exonéré d’une société étrangère affiliée et de toute modification ultérieure de ces dispositions qui n’en affecterait pas le principe général, une société qui est un résident du Canada peut, aux fins de l’impôt canadien, déduire lors du calcul de son revenu imposable tout dividende reçu qui provient du surplus exonéré d’une corporation étrangère affiliée qui est un résident de l’Inde;",
            "text_sha256": "b343661068c3f8856efeeea33f69bc766abbc7a88d381361b4e3400407f3ffca"
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            "pages": [],
            "start_char": 46638,
            "text": "- lorsqu’un résident du Canada possède de la fortune qui, conformément aux dispositions de l’Accord est imposable en Inde, le Canada accorde sur l’impôt qu’il perçoit sur la fortune de ce résident, une déduction d’un montant égal à l’impôt sur la fortune payé en Inde; cette déduction ne peut toutefois excéder la fraction de l’impôt sur la fortune, calculé avant déduction, correspondant à la fortune imposable en Inde;",
            "text_sha256": "79b6dad3241193a283fba354fb12484e2ced4c488cd84befa4904db1f7a22ba2"
          },
          {
            "end_char": 47402,
            "id": "article-23-block-008",
            "pages": [],
            "start_char": 47060,
            "text": "- lorsque, conformément à une disposition quelconque de l’Accord, les revenus qu’un résident du Canada reçoit ou la fortune qu’il possède sont exempts d’impôts au Canada, le Canada peut néanmoins, pour calculer le montant de l’impôt sur le reste des revenus ou de la fortune de ce résident, tenir compte des revenus ou de la fortune exemptés.",
            "text_sha256": "831c6a7ddb4f92eec7bf4ad25aa89e0bbba6bd278b41ac1ecd6d22937906948d"
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          {
            "end_char": 47487,
            "id": "article-23-block-009",
            "pages": [],
            "start_char": 47404,
            "text": "- En ce qui concerne l’Inde, la double imposition est évitée de la façon suivante :",
            "text_sha256": "6315ca918b73f37764ffe5f5d935b86866b886160411214d964a6ffc461e1971"
          },
          {
            "end_char": 48036,
            "id": "article-23-block-010",
            "pages": [],
            "start_char": 47489,
            "text": "- le montant d’impôt payé en vertu de la législation du Canada et conformément aux dispositions de l’Accord, directement ou par voie de retenue, par un résident de l’Inde, à l’égard des revenus provenant de sources situées au Canada et qui ont été assujettis à l’impôt en Inde et au Canada, est considéré comme un crédit déductible de tout impôt indien dû à l’égard des mêmes revenus, mais la somme imputée ne peut excéder la fraction de l’impôt indien que représentent ces revenus par rapport à l’ensemble des revenus passibles de l’impôt indien;",
            "text_sha256": "e98d75884d440ca8bdf8e700556ac314ee344cc9426e80086324dc5fa7e23625"
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          {
            "end_char": 48461,
            "id": "article-23-block-011",
            "pages": [],
            "start_char": 48038,
            "text": "- lorsqu’un résident de l’Inde possède de la fortune qui, conformément aux dispositions de l’Accord est imposable au Canada, l’Inde accorde sur l’impôt qu’il perçoit sur la fortune de ce résident, une déduction d’un montant égal à l’impôt sur la fortune payé au Canada; cette déduction ne peut toutefois excéder la fraction de l’impôt sur la fortune, calculé avant déduction, correspondant à la fortune imposable au Canada.",
            "text_sha256": "e12b74e566366fd1344e96f1b312b93b51fd11858c5102c3af59ddce19b23e27"
          },
          {
            "end_char": 48638,
            "id": "article-23-block-012",
            "pages": [],
            "start_char": 48463,
            "text": "Pourvu que les revenus qui, conformément aux dispositions de l’Accord, ne sont pas imposables puissent être pris en considération dans le calcul du taux de l’impôt applicable.",
            "text_sha256": "ca22ebc85839c656eb7436943fda8f99b350b521ec0b9e56868b933634156b9f"
          },
          {
            "end_char": 49010,
            "id": "article-23-block-013",
            "pages": [],
            "start_char": 48640,
            "text": "- Pour l’application du paragraphe 2a), l’expression “impôt dû en Inde” est considérée, à l’égard d’une société qui est un résident du Canada, comprendre tout montant qui aurait été payable au titre de l’impôt indien n’eût été une déduction accordée lors du calcul du revenu imposable ou une exonération ou une réduction d’impôt accordée pour cette année, conformément :",
            "text_sha256": "580a5b2386fbbddd5d866d5cdf2ca4510942c0b6d168051653bc235d4ad19549"
          },
          {
            "end_char": 49426,
            "id": "article-23-block-014",
            "pages": [],
            "start_char": 49012,
            "text": "- aux articles 10(15)(iv), 10A, 32A (excluant la partie traitant des navires et aéronefs), 80HH, 80HHD et 80IA (excluant la partie traitant des navires) de la Loi de l’impôt sur le revenu de 1961, telle que modifiée, en autant qu’ils étaient en vigueur à la date de signature de l’Accord et n’ont pas été modifiés depuis, ou n’ont subi que des modifications mineures qui n’en affectent pas le caractère général; ou",
            "text_sha256": "631083cad6a294d24b069169b02261229e4a10504ffd4640077258a4e7da5638"
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            "end_char": 49752,
            "id": "article-23-block-015",
            "pages": [],
            "start_char": 49428,
            "text": "- à toute autre disposition subséquemment adoptée accordant une exonération ou une réduction d’impôt qui est, de l’accord des autorités compétentes des États contractants, de nature analogue, si elle n’a pas été modifiée postérieurement ou n’a subi que des modifications mineures qui n’en affectent pas le caractère général.",
            "text_sha256": "3884ddd2422d9bc3693c082b4c4c9a70c1073b2a0ae61fe771bd53c2663ec1fc"
          },
          {
            "end_char": 50134,
            "id": "article-23-block-016",
            "pages": [],
            "start_char": 49754,
            "text": "Étant entendu que cet allégement de l’impôt canadien n’est pas accordé en vertu du présent paragraphe pour une catégorie quelconque de revenus si ces derniers sont réalisés au cours d’une période commençant plus de dix années fiscales après que l’exonération ou la réduction de l’impôt de l’Inde n’ait été accordée pour la première fois au résident du Canada pour cette catégorie.",
            "text_sha256": "db4142fe41f89cf7b2588f057b73a9c2475e434d90c733ceb4baa32b5bbd773e"
          },
          {
            "end_char": 50392,
            "id": "article-23-block-017",
            "pages": [],
            "start_char": 50136,
            "text": "- Pour l’application du présent article, les bénéfices, revenus ou gains d’un résident d’un État contractant ayant supporté l’impôt de l’autre État contractant conformément à l’Accord, sont considérés comme provenant de sources situées dans cet autre État.",
            "text_sha256": "9d3550e05efc5f93ae253abb64a766578402731d09846617df5dac299c4f6423"
          }
        ],
        "role": "article",
        "source_label": "23",
        "source_sha256": "deae26e5f82061a88ec3c07d38ff3caf5261cf7822d4c2bfeedcd0085c3fc1bd",
        "source_title": "Article 23",
        "start_char": 45270,
        "text_sha256": "06c7c0719e18e4efa3cfd836ce3c48465281dc2d6d7317b8ae7fb8a69985f89a",
        "title": "Article 23",
        "unit_kind": "article"
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        "id": "article-24",
        "label": "24",
        "paragraphs": [
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            "pages": [],
            "start_char": 50426,
            "text": "### Article 24",
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          },
          {
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            "id": "article-24-block-002",
            "pages": [],
            "start_char": 50442,
            "text": "Non-discrimination",
            "text_sha256": "9505dfcc3641daea07854ee023f0283d596c4166328c2a116f2ae587098b77eb"
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          {
            "end_char": 50746,
            "id": "article-24-block-003",
            "pages": [],
            "start_char": 50462,
            "text": "- Les nationaux d’un État contractant ne sont soumis dans l’autre État contractant à aucune imposition ou obligation y relative, qui est autre ou plus lourde que celles auxquelles sont ou pourront être assujettis les nationaux de cet autre État qui se trouvent dans la même situation.",
            "text_sha256": "fca49d66bababbe5be3430b4a85a1395b31a4559cec581498d21ad8185023a85"
          },
          {
            "end_char": 51008,
            "id": "article-24-block-004",
            "pages": [],
            "start_char": 50748,
            "text": "- L’imposition d’un établissement stable qu’une entreprise d’un État contractant a dans l’autre État contractant n’est pas établie dans cet autre État d’une façon moins favorable que l’imposition des entreprises de cet autre État qui exercent la même activité.",
            "text_sha256": "4ead50dbc8c36873b292071e7b64cdd6600df822d771acadb6ce09fb35d11cc5"
          },
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            "end_char": 51319,
            "id": "article-24-block-005",
            "pages": [],
            "start_char": 51010,
            "text": "- Aucune disposition du présent article ne peut être interprétée comme obligeant un État contractant à accorder aux résidents de l’autre État contractant les déductions personnelles, abattements et réductions d’impôt en fonction de la situation ou des charges de famille qu’il accorde à ses propres résidents.",
            "text_sha256": "5a7554133984fb032cf19b0b39f9fd117acbe8da86195e78b96419f8d2260a98"
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            "pages": [],
            "start_char": 51321,
            "text": "- - Aucune disposition du présent Accord ne peut être interprétée comme empêchant le Canada de percevoir, sur les revenus d’une société, qui est un résident de l’Inde, imputables à un établissement stable au Canada, un impôt qui s’ajoute à l’impôt qui serait applicable aux revenus d’une société qui est un national du Canada, pourvu que l’impôt additionnel ainsi établi n’excède pas le taux spécifié au paragraphe 2a) de l’article 10, du montant des revenus qui n’ont pas été assujettis audit impôt additionnel au cours des années d’imposition précédentes; au sens de la présente disposition, le terme “revenus” désigne les bénéfices imputables à un établissement stable au Canada, pour l’année ou pour les années antérieures, après déduction de tous les impôts, autres que l’impôt additionnel visé au présent paragraphe, prélevés par le Canada sur lesdits bénéfices.\nLes dispositions du présent paragraphe s’appliquent également à l’égard des revenus qu’une société qui exerce une activité dans le domaine des biens immobiliers tire de l’aliénation de biens immobiliers situés au Canada, que cette société ait ou non un établissement stable au Canada, mais uniquement dans la mesure ou ces revenus sont, en vertu des dispositions de l’article 6 et du paragraphe 2 de l’article 13, imposables au Canada.",
            "text_sha256": "d7991079f1a27b753704db5b80c2f9ebb6d009c728f4756a074d383782fbce85"
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            "end_char": 52853,
            "id": "article-24-block-007",
            "pages": [],
            "start_char": 52627,
            "text": "- Une société qui est un résident du Canada peut être assujettie en Inde à un taux supérieur à celui applicable aux sociétés domestiques indiennes; la différence dans le taux ne peut toutefois excéder 15 points de pourcentage.",
            "text_sha256": "6d7324d4d3ffa842aaaa4f477fbcf3241b5c5139071c0da510d63ae04d4d1d34"
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            "end_char": 53413,
            "id": "article-24-block-008",
            "pages": [],
            "start_char": 52855,
            "text": "- Les entreprises d’un État contractant, dont le capital est en totalité ou en partie, directement ou indirectement, détenu ou contrôlé par un ou plusieurs résidents de l’autre État contractant, ne sont soumises dans le premier État à aucune imposition ou obligation y relative, qui est autre ou plus lourde que celles auxquelles sont ou pourront être assujetties les autres entreprises similaires du premier État et dont le capital est en totalité ou en partie, directement ou indirectement, détenu ou contrôlé par un ou plusieurs résidents d’un État tiers.",
            "text_sha256": "489bf4771bf1faf31ceecb9c2430c89abaa3a9fc022e500395d87dfa8727c06e"
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          {
            "end_char": 53512,
            "id": "article-24-block-009",
            "pages": [],
            "start_char": 53415,
            "text": "- Le terme “imposition” désigne, dans le présent article, les impôts visés par le présent Accord.",
            "text_sha256": "0dd3af86621d6c6300db511b2b9ff1d07c03b4de490df7b7b3f40a70305607e6"
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        "role": "article",
        "source_label": "24",
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        "source_title": "Article 24",
        "start_char": 50426,
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        "title": "Article 24",
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        "id": "article-25",
        "label": "25",
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            "pages": [],
            "start_char": 53514,
            "text": "### Article 25",
            "text_sha256": "5c0e836d5c52268a9615f15eb4a97b88a3732437a40a79945d2484dee32ec2c7"
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            "pages": [],
            "start_char": 53530,
            "text": "Procédure amiable",
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            "pages": [],
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            "text": "- Lorsqu’un résident d’un État contractant estime que les mesures prises par un État contractant ou par les deux États contractants entraînent ou entraîneront pour lui une imposition non conforme aux dispositions du présent Accord, il peut, indépendamment des recours prévus par le droit interne de ces États, soumettre par écrit son cas à l’autorité compétente de l’État contractant dont il est un résident. Le cas doit être soumis dans un délai de deux ans à compter de la première notification de la mesure qui entraîne une imposition non conforme à l’Accord.",
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            "pages": [],
            "start_char": 54113,
            "text": "- L’autorité compétente visée au paragraphe 1 s’efforce, si la réclamation lui paraît fondée et si elle n’est pas elle-même en mesure d’y apporter une solution satisfaisante, de résoudre le cas par voie d’accord amiable avec l’autorité compétente de l’autre État contractant, en vue d’éviter une imposition non conforme à l’Accord.",
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            "pages": [],
            "start_char": 54446,
            "text": "- Les autorités compétentes des États contractants s’efforcent, par voie d’accord amiable, de résoudre les difficultés ou de dissiper les doutes auxquels peuvent donner lieu l’interprétation ou l’application de l’Accord.",
            "text_sha256": "a035a5c4a214097c9a4aa602e81fcb6f2f1440ba5bbf380acbff21c0ed7d1dc5"
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            "id": "article-25-block-006",
            "pages": [],
            "start_char": 54668,
            "text": "- Les autorités compétentes des États contractants peuvent se concerter en vue d’éliminer la double imposition dans les cas non prévus par l’Accord.",
            "text_sha256": "d97fd025946deb7729a75d4b5331f2d80b357fe5fc2417fafc8be28f1706e01c"
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        "role": "article",
        "source_label": "25",
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        "source_title": "Article 25",
        "start_char": 53514,
        "text_sha256": "73d741dc83ed1d1db2eee649b4d632738b8758b2c4b1a3a039334de1b9b907c5",
        "title": "Article 25",
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        "id": "article-26",
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            "start_char": 54818,
            "text": "### Article 26",
            "text_sha256": "98fadd9b43a05371afa3c90942b7eb5ed6fd52f897505cf7f5ed0d064e292f6d"
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            "start_char": 54834,
            "text": "Échange de renseignements",
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            "id": "article-26-block-003",
            "pages": [],
            "start_char": 54861,
            "text": "- Les autorités compétentes des États contractants échangent les renseignements nécessaires pour appliquer les dispositions du présent Accord ou celles de la législation interne des États contractants (y compris les dispositions qui traitent de la prévention de l’évasion et de la fraude fiscales) relative aux impôts visés par l’Accord dans la mesure où l’imposition qu’elle prévoit n’est pas contraire à l’Accord. L’échange de renseignements n’est pas restreint par l’article 1. Les renseignements reçus par un État contractant sont tenus secrets de la même manière que les renseignements obtenus en application de la législation interne de cet État et ne sont communiqués qu’aux personnes ou autorités (y compris les tribunaux et organes administratifs) concernées par l’établissement ou le recouvrement des impôts visés par l’Accord, par la mise à exécution de ces impôts, ou par les décisions sur les recours relatifs à ces impôts. Ces personnes ou autorités n’utilisent ces renseignements qu’à ces fins. Elles peuvent faire état de ces renseignements au cours d’audiences publiques de tribunaux ou dans des jugements.",
            "text_sha256": "a81be4f04420b3d14b6c1670c41c1261727963475fdbcc2cc8ab11198b3ebd8c"
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            "pages": [],
            "start_char": 55986,
            "text": "- Les dispositions du paragraphe 1 ne peuvent en aucun cas être interprétées comme imposant à un État contractant l’obligation :",
            "text_sha256": "246ae765453c877689038db7eecfcb72ff3f6e27b5f515b3445e791713cc483f"
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            "end_char": 56256,
            "id": "article-26-block-005",
            "pages": [],
            "start_char": 56116,
            "text": "- de prendre des mesures administratives dérogeant à sa législation et à sa pratique administrative ou à celles de l’autre État contractant;",
            "text_sha256": "97fe704661c6db6c19b5946c9afbca74afd46443e807d8116928c3c1462be69e"
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            "end_char": 56447,
            "id": "article-26-block-006",
            "pages": [],
            "start_char": 56258,
            "text": "- de fournir des renseignements qui ne pourraient être obtenus sur la base de sa législation ou dans le cadre de sa pratique administrative normale ou de celles de l’autre État contractant;",
            "text_sha256": "c78a62b05280644b4f5f88949adcefc1557c65c592c86f54780141581ddf3c00"
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            "end_char": 56649,
            "id": "article-26-block-007",
            "pages": [],
            "start_char": 56449,
            "text": "- de fournir des renseignements qui révéleraient un secret commercial, industriel, professionnel ou un procédé commercial ou des renseignements dont la communication serait contraire à l’ordre public.",
            "text_sha256": "768aa2b99cc1444043cc6c860f71d4886f3ea4f2b6498c05aa1aa44dd373ab48"
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            "end_char": 57498,
            "id": "article-26-block-008",
            "pages": [],
            "start_char": 56651,
            "text": "- Lorsqu’un État contractant demande des renseignements en conformité avec les dispositions du présent article, l’autre État contractant s’efforce d’obtenir les renseignements relatifs à cette demande de la même façon que si ses propres impôts étaient en jeu même si cet autre État n’a pas besoin, à ce moment, de ces renseignements. Si la demande le requiert expressément, les autorités compétentes de cet autre État s’efforcent de fournir les renseignements demandés en vertu du présent article sous la forme requise, tel les dépositions de témoins ou les copies de documents originaux non altérés (incluant livres, états, registres, comptes ou écrits), dans la mesure ou ces dépositions ou documents peuvent être obtenus sur la base de la législation ou dans le cadre de la pratique administrative relative aux propres impôts de cet autre État.",
            "text_sha256": "6dd61efa78147cec5fb0b3ce38c06139a55f9be1a4e88631ee9d391f514c9c16"
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        "role": "article",
        "source_label": "26",
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        "source_title": "Article 26",
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        "title": "Article 26",
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            "start_char": 57500,
            "text": "### Article 27",
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            "text": "Les dispositions du présent Accord ne portent pas atteinte aux privilèges fiscaux dont bénéficient les agents diplomatiques ou les fonctionnaires consulaires en vertu soit des règles générales du droit des gens, soit des dispositions d’accords particuliers.",
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            "text": "- Les dispositions du présent Accord ne peuvent être interprétées comme limitant d’une manière quelconque les exonérations, abattements, déductions, crédits ou autres allégements qui sont ou seront accordés par la législation d’un État contractant pour la détermination de l’impôt prélevé par cet État.",
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            "text": "- Les autorités compétentes des États contractants peuvent communiquer directement entre elles aux fins de l’application de l’Accord.",
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            "text": "- En ce qui concerne le paragraphe 3 de l’article XXII de l’Accord général sur le commerce des services, les États contractants conviennent que, nonobstant ce paragraphe, tout différent entre eux sur la question de savoir si une mesure se rapportant à un impôt auquel une disposition quelconque du présent Accord s’applique relève du présent Accord, ne peut être porté devant le Conseil sur le commerce des services, tel que prévu par ce paragraphe, qu’avec le consentement des deux États contractants.",
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            "text": "### Article 29",
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            "text": "Entrée en vigueur",
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            "text": "- Les Gouvernements des États contractants se notifient l’un l’autre que les exigences constitutionnelles requises pour l’entrée en vigueur du présent Accord ont été remplies.",
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            "text": "- L’Accord entrera en vigueur à la date de la dernière des notifications visées au paragraphe 1 et ses dispositions seront applicables :",
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            "text": "- au Canada :",
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            "text": "- à l’égard de l’impôt retenu à la source sur les montants payés à des non-résidents ou portés à leur crédit à partir du 1er janvier de l’année civile suivant celle de l’entrée en vigueur de l’Accord; et",
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            "text": "- à l’égard des autres impôts canadiens, pour toute année d’imposition commençant à partir du 1er janvier de l’année civile suivant celle de l’entrée en vigueur de l’Accord;",
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            "text": "- en Inde :",
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            "text": "- à l’égard des revenus réalisés au cours des années d’imposition commençant à partir du 1er avril de l’année civile suivant celle de l’entrée en vigueur de l’Accord; et",
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            "text": "- à l’égard de la fortune qui est possédée à la fin de toute année fiscale commençant à partir du 1er avril de l’année civile suivant celle de l’entrée en vigueur de l’Accord.",
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            "text": "- Les dispositions de l’Accord entre le Gouvernement du Canada et le Gouvernement de l’Inde en vue d’éviter les doubles impositions et de prévenir l’évasion fiscale en matière d’impôts sur le revenu signé à New Delhi le 30ème jour d’octobre 1985 (ci-après dénommé “Accord de 1985”) cesseront d’avoir effet à l’égard des impôts auxquels le présent Accord s’applique conformément aux dispositions du paragraphe 2.",
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            "text": "- L’Accord de 1985 est abrogé à compter de la date à laquelle il aura effet pour la dernière fois conformément aux dispositions précédentes du présent article.",
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            "text": "### Article 30",
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            "text": "Dénonciation",
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            "text": "Le présent Accord restera indéfiniment en vigueur, mais chacun des États contractants pourra, jusqu’au 30 juin inclus de toute année civile commençant après l’expiration de cinq ans à partir de l’année de son entrée en vigueur, donner un avis de dénonciation à l’autre État contractant; dans ce cas, l’Accord cessera d’être applicable :",
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            "text": "- au Canada :",
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            "text": "- à l’égard des revenus réalisés au cours de toute année d’imposition commençant à partir du 1er avril de l’année civile subséquente; et",
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            "text": "- à l’égard de la fortune qui est possédée à la fin de toute année fiscale commençant à partir du 1er avril de l’année civile subséquente.",
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  },
  "title": "Canada–India 1996 Agreement and integral Protocol",
  "transcription": null
}