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Canada / United States · English

Canada–US 1980 convention, Canadian statutory Schedule I

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Contents

ARTICLE I · Personal Scope

ARTICLE II · Taxes Covered

ARTICLE III · General Definitions

ARTICLE IV · Residence

ARTICLE V · Permanent Establishment

ARTICLE VI · Income from Real Property

ARTICLE VII · Business Profits

ARTICLE VIII · Transportation

ARTICLE IX · Related Persons

ARTICLE X · Dividends

ARTICLE XI · Interest

ARTICLE XII · Royalties

ARTICLE XIII · Gains

ARTICLE XIV · Independent Personal Services

ARTICLE XV · Dependent Personal Services

ARTICLE XVI · Artistes and Athletes

ARTICLE XVII · Withholding of Taxes in Respect of Independent Personal Services

ARTICLE XVIII · Pensions and Annuities

ARTICLE XIX · Government Service

ARTICLE XX · Students

ARTICLE XXI · Exempt Organizations

ARTICLE XXII · Other Income

ARTICLE XXIII · Capital

ARTICLE XXIV · Elimination of Double Taxation

ARTICLE XXV · Non-Discrimination

ARTICLE XXVI · Mutual Agreement Procedure

ARTICLE XXVII · Exchange of Information

ARTICLE XXVIII · Diplomatic Agents and Consular Officers

ARTICLE XXIX · Miscellaneous Rules

ARTICLE XXX · Entry into Force

ARTICLE XXXI · Termination