- 1 This Convention shall remain in force until terminated by a Contracting State.
- 2 Either Contracting State may terminate the Convention at any time after 5 years from the date on which the Convention enters into force provided that at least 6 months’ prior notice of termination has been given through diplomatic channels.
- 3 Where a Contracting State considers that a significant change introduced in the taxation laws of the other Contracting State should be accommodated by a modification of the Convention, the Contracting States shall consult together with a view to resolving the matter; if the matter cannot be satisfactorily resolved, the first-mentioned State may terminate the Convention in accordance with the procedures set forth in paragraph 2, but without regard to the 5 year limitation provided therein.
- 4 In the event the Convention is terminated, the Convention shall cease to have effect:
- (a) For tax withheld at the source on income referred to in Articles X (Dividends), XI (Interest), XII (Royalties), XVIII (Pensions and Annuities) and paragraph 2 of Article XXII (Other Income), with respect to amounts paid or credited on or after the first day of January next following the expiration of the 6 months’ period referred to in paragraph 2; and
- (b) For other taxes, with respect to taxable years beginning on or after the first day of January next following the expiration of the 6 months’ period referred to in paragraph 2.
Citation to select or copy
Canada / United States; Canada–United States Tax Convention Act, 1984, S.C. 1984, c.20, Schedule I; edition Schedule I to S.C. 1984, c.20; base convention and printed annexes, not an amendment consolidation; article xxxi; English; unreviewed source text, current applicability unverified; /editions/ca-us-1980-convention-canadian-schedule-i/en/articles/article-xxxi/
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Source & edition
Canada–United States Tax Convention Act, 1984, S.C. 1984, c.20, Schedule I
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Edition
Schedule I to S.C. 1984, c.20; base convention and printed annexes, not an amendment consolidation
Text available here
English, Français
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