(1) This Agreement shall apply to taxes
on income and on capital imposed by each
Contracting State and, in the case of the
Federal Republic of Germany, on behalf of
its Laender, political subdivisions or local
authorities, irrespective of the manner in
which they are levied.
(2) There shall be regarded as taxes on
income and on capital all taxes imposed on
total income, on total capital, or on el-
ements of income or of capital, including
taxes on gains from the alienation of mov-
able or immovable property, as well as
taxes on capital appreciation.
(3) The existing taxes to which the
Agreement shall apply are:
a) in the case of Canada:
the taxes imposed by the Government
of Canada under the Income Tax Act,
(hereinafter referred to as “Canadian
tax”);
b) in the case of the Federal Republic of
Germany:
aa) the income
tax
(Einkommen-
steuer),
bb) the corporation tax (Körperschaft-
steuer),
cc) the capital tax (Vermögensteuer),
dd) the trade tax (Gewerbesteuer), and
ee) the solidarity surcharge (Solidari-
tätszuschlag),
(hereinafter referred to as “German
tax”).
(4) The Agreement shall apply also to any
identical or substantially similar taxes on
income and to taxes on capital which are
imposed after the date of signature of the
Agreement in addition to, or in place of, the
existing taxes. The competent authorities
of the Contracting States shall notify each
other of any significant changes which
have been made to their respective taxa-
tion laws.
Citation to select or copy
Canada / Germany; BGBl. 2002 II S. 670; edition de-canada-2002-base | BGBl. 2002 II S. 670 | signed 2001-04-19 | published 2002-03-27 | Signed: 2001-04-19 | Gazette publication: 2002-03-27; article 2; English; unreviewed source text, current applicability unverified; /editions/de-canada-2002-base/en/articles/article-2/
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.
de-canada-2002-base | BGBl. 2002 II S. 670 | signed 2001-04-19 | published 2002-03-27 | Signed: 2001-04-19 | Gazette publication: 2002-03-27
Text available here
Deutsch, English, Français
Review
Unreviewed; qualified human review pending
Current applicability
Not verified
Gazette publication date
2002-03-27
Provenance
agent source-triage of pinned original; neither date is treaty entry/application
Signature date
2001-04-19
Edition notes and known limitations
Original source edition; not a verified current-law consolidation. Unknown as current law. Signed 2001-04-19; consent law 2002-03-23; gazette publication 2002-03-27. Edition ID year is not a signature date. Treaty entry into force: 2002-03-28. Roster general application: 2001-01-01 (not a universal tax-specific rule). Cached official article entry statements (may refer to multiple instruments): 28. März 2002. Evidence is the retained 2026-10-01 agent audit of source PDF, 2026-01-01 roster and cached official HTML, not a fresh current-law determination. Bounded agent triage, no qualified wording/alignment/legal review. No exhaustive verification of all later 2026 developments. Matching digest proves retained source identity, not legal force.
Printed signature protocol retained separately and not merged into articles. Roster future-instrument/negotiation entry (NOT proof of operative amendment): Kanada R-P V. P = Paraphierung (initialled), NOT signature; U = signed, ratification pending; V = negotiation. R-P protocol/R-A replacement. MLI application and complete later amendments, replacements or suspensions are NOT verified. No developments after the retained roster snapshot are certified. This is NOT a current consolidated instrument. Source-triage warnings: Bounded agent triage, no qualified wording/alignment/legal review. No exhaustive verification of all later 2026 developments. Matching digest proves retained source identity, not legal force.
The original prints German, English and French treaty and integral protocol texts in three columns. All three authentic treaty-language transcriptions are supplied here; R3 omitted French. This is NOT a full-language accuracy/completeness certification. Physical PDF page 38 is a separate German-only competent-authority agreement dated 19/20 April 2001, not an amendment or translated treaty text. No English/French version of that supplement is supplied or invented. Signature 2001-04-19 differs from edition ID/publication year 2002. No qualified human wording review, legal review, current-law or publication approval. Unreviewed coordinate-based machine transcription of this original source edition only. Printed line breaks, hyphens and uncertain token spacing are retained, not silently corrected. Treaty preamble, closing formula, protocol and shared signatures are separate retained assets, not part of the last article. Full supplements: /review/de-canada-2002-base/. PDF page links identify pages, not verified paragraph correspondence.