- 1 La déduction et retenue d’impôt en acompte de l’impôt à payer pour une année d’imposition sur des rémunérations versées à une personne physique qui est un résident d’un État contractant (y compris un artiste du spectacle ou un sportif) au titre de l’exercice de professions indépendantes dans l’autre État contractant peuvent être requises par cet autre État, mais, cette déduction et retenue ne peuvent excéder 10 p. 100 du paiement à l’égard des premiers cinq mille dollars ($5,000) en monnaie de cet autre État payés par chaque débiteur, en tant que rémunération au cours de cette année d’imposition.
- 2 Lorsque l’autorité compétente d’un État contractant considère qu’un montant qui serait autrement déduit ou retenu de tout montant payé ou crédité à une personne physique qui est un résident de l’autre État contractant au titre de l’exercice, dans le premier État, d’une profession indépendante est excessif par rapport au montant estimé de l’impôt à payer dans le premier État pour l’année d’imposition de cette personne physique, elle peut fixer un montant inférieur à être déduit ou retenu.
- 3 Les dispositions du présent article ne portent pas atteinte à l’obligation qu’un résident d’un État contractant visé au paragraphe 1 ou 2 a vis-à-vis l’impôt perçu par l’autre État contractant.
Citation to select or copy
Canada / United States; https://laws-lois.justice.gc.ca/fra/lois/C-10.7/page-2.html; edition French official publication of the source-declared authentic base Convention, with separately classified 2007 Annexes/diplomatic-note translations; source version Justice Act C-10.7, page2 / Schedule I / Annexe I, same current-to and last-amended labels; article XVII; Français; source role French official publication of the source-declared authentic base Convention, with separately classified 2007 Annexes/diplomatic-note translations; Schedules II–VI, the five separately printed amending Protocols, are not incorporated into the base Convention body and are not added by this proposal. Annexes A and B dated21September2007 are retained as separate supplements, not appended to Article XXXI. Both publisher headings “Traduction canadienne de la note diplomatique” are retained. US replies are publisher-labelled Canadian French translations, not newly certified authentic French diplomatic originals. Statute current-to and last-amended labels do not certify current treaty applicability. No human wording, source-authority, current-law or cross-language alignment approval.; source SHA-256 a27777487287980a804d86064fa2a9013fe3c611d7e4bbac4a13e180e41aff6a; unreviewed source text, current applicability unverified; /editions/ca-us-1980-convention-canadian-schedule-i/fr/articles/article-xvii/
Disclaimers
Unreviewed machine transcription. Not a verified current-law consolidation or legal advice. Later changes may be missing.
Language switching retains source identifiers only. This is not reviewed legal or translational equivalence.
Page links are source references, not verified paragraph correspondence. Formatting and extraction errors may remain.
Noindex is not access control. This is a research preview, not a statement of authoritative or current law.
Source & edition
https://laws-lois.justice.gc.ca/fra/lois/C-10.7/page-2.html · French official publication of the source-declared authentic base Convention, with separately classified 2007 Annexes/diplomatic-note translations; source version Justice Act C-10.7, page2 / Schedule I / Annexe I, same current-to and last-amended labels
French official publication of the source-declared authentic base Convention, with separately classified 2007 Annexes/diplomatic-note translations · Schedules II–VI, the five separately printed amending Protocols, are not incorporated into the base Convention body and are not added by this proposal. Annexes A and B dated21September2007 are retained as separate supplements, not appended to Article XXXI. Both publisher headings “Traduction canadienne de la note diplomatique” are retained. US replies are publisher-labelled Canadian French translations, not newly certified authentic French diplomatic originals. Statute current-to and last-amended labels do not certify current treaty applicability. No human wording, source-authority, current-law or cross-language alignment approval.
Language grouping is navigation only. Legal or translational alignment, qualified human review and current applicability remain unverified.
Edition
French official publication of the source-declared authentic base Convention, with separately classified 2007 Annexes/diplomatic-note translations; source version Justice Act C-10.7, page2 / Schedule I / Annexe I, same current-to and last-amended labels
Text available here
English, Français
Review
Unreviewed; qualified human review pending
Current applicability
Not verified
Languages recorded in source metadata: English. This is not a promise of available text or a translation.
Edition notes and known limitations
This Schedule I preserves the base convention article sequence I–XXXI. It does not silently apply the separately printed amending protocols in Schedules II–VI.
Complete official XML of the Act and five amending protocols is separately retained under xml/ca-us-1980-with-protocols/.
Source-page annexes and diplomatic notes are retained as supplements, not appended to Article XXXI.
Capture SHA256 identifies complete retained publisher-text extraction, not original HTML transport bytes or any PDF.
Full capture/provenance: html/ca-us-1980-schedule/proof.json
v3 clean source sections: top-level searchable supplements have exact source offsets/hashes. Government navigation/footer and implementing-order explanatory notes remain in capture but are not treaty/legal supplement units.
Source authority, text completeness and currentness still require human review.