Article 3 General Definitions

(1) For the purposes of this Agreement, unless the context otherwise requires: a) the term “Canada” when used in a geo- graphical sense, means the territory of Canada, including: aa) any area beyond the territorial sea of Canada which, in accordance with international law and the laws of Canada, is an area within which Canada may exercise rights with respect to the seabed and subsoil and their natural resources; bb) the sea and airspace above every area referred to in (aa) in respect of any activity carried on in connec- tion with the exploration for or the exploitation of the natural re- sources referred to therein; b) the term “Federal Republic of Ger- many” when used in a geographical sense, means the territory of the Feder- al Republic of Germany as well as the area of the seabed, its subsoil and the superjacent water column adjacent to the territorial sea, wherein the Federal Republic of Germany exercises sover- eign rights and jurisdiction in conform- ity with international law and its nation- al legislation for the purpose of explor- ing, exploiting, conserving and manag- ing the living and non-living natural resources; c) the terms “a Contracting State” and “the other Contracting State” mean, as the context requires, Canada or the Federal Republic of Germany; d) the term “person” includes an individual and a company; e) the term “company” means any body corporate or any other entity which is treated as a body corporate for tax pur- poses; f) the terms “enterprise of a Contracting State” and “enterprise of the other Con- tracting State” mean respectively an enterprise carried on by a resident of a Contracting State and an enterprise carried on by a resident of the other Contracting State; g) the term “national” means: aa) in respect of Canada, any individ- ual possessing the nationality of Canada and any legal person, partnership or association deriving its status as such from the law in force in Canada; bb) in respect of the Federal Republic of Germany, any German within the meaning of the Basic Law for the Federal Republic of Germany and any legal person, partnership and association deriving its status as such from the law in force in the Federal Republic of Germany; h) the term “competent authority” means: aa) in the case of Canada, the Minister of National Revenue or the Minis- ter’s authorized representative, bb) in the case of the Federal Republic of Germany, the Federal Minister of Finance or the Minister’s del- egate; i) the term “international traffic” means any voyage of a ship or aircraft oper- ated by an enterprise of a Contracting State, except where the principal pur- pose of the voyage is to transport pas- sengers or property between places within the other Contracting State.

(2) As regards the application of the Agreement by a Contracting State at any time, any term not defined therein shall, unless the context otherwise requires, have the meaning which it has at that time under the law of that State concerning the taxes to which the Agreement applies, any mean- ing under the applicable tax laws of that State prevailing over a meaning given to the term under other laws of that State.