(1) With respect to income taxable in a
Contracting State, the provisions of this
Agreement shall not be construed to
restrict in any manner any exemption, cred-
it, allowance or other deduction accorded:
a) by the laws of a Contracting State in the
determination of the tax imposed by
that State; or
b) by any other agreement entered into by
a Contracting State.
(2) It is understood that nothing in the
Agreement shall be construed as prevent-
ing:
a) Canada from imposing a tax on
amounts included in the income of a
resident of Canada with respect to a
partnership, trust or controlled foreign
affiliate, in which that resident has an
interest;
b) the Federal Republic of Germany from
imposing its taxes on amounts included
in the income of a resident of the Feder-
al Republic of Germany according to
part 4 of the German “Aussensteuerge-
setz”.
Where such imposition of tax gives rise to a
double taxation, the competent authorities
shall consult for the elimination of such
double taxation according to paragraph 3
of Article 25.
(3) The Agreement shall not apply to any
company (nor to income derived from such
company by a shareholder thereof), trust or
partnership that is a resident of a Contract-
ing State and is beneficially owned or con-
trolled directly or indirectly by one or more
persons who are not residents of that
State, if the amount of the tax imposed on
the income or capital of the company, trust
or partnership by that State is substantially
lower than the amount that would be
imposed by that State if all of the shares of
the capital stock of the company or all of
the interests in the trust or partnership, as
the case may be, were beneficially owned
by one or more individuals who were resi-
dents of that State.
(4) Contributions in a year in respect of
services rendered in that year paid by, or
on behalf of, an individual who is a resident
of one of the Contracting States or who is
temporarily present in that State, to a pen-
sion plan that is recognized for tax pur-
poses in the other Contracting State shall,
during a period not exceeding in the aggre-
gate 60 months, be treated in the same
way for tax purposes in the first-mentioned
State as a contribution paid to a pension
plan that is recognized for tax purposes in
that first-mentioned State, provided that:
a) such individual was contributing on a
regular basis to the pension plan for a
period ending immediately before the
individual became a resident of or tem-
porarily present in the first-mentioned
State; and
b) the competent authority of the first-
mentioned State agrees that the pen-
sion plan generally corresponds to a
pension plan recognized for tax pur-
poses by that State.
For the purposes of this paragraph, “pen-
sion plan” includes a pension plan created
under the social security system in a Con-
tracting State.
(5) For purposes of paragraph 3 of Article
XXII of the General Agreement on Trade in
Services, the Contracting States agree
that, notwithstanding that paragraph, any
dispute between them as to whether a
measure falls within the scope of this
Agreement may be brought before the
Council for Trade in Services, as provided
by that paragraph, only with the consent of
both Contracting States. Any doubt as to
the interpretation of this paragraph shall be
resolved under paragraph 3 of Article 25 or,
failing agreement under that procedure,
pursuant to any other procedure agreed to
by both Contracting States.
(6) Nothing in the Agreement shall be
construed as preventing a Contracting
State from denying benefits under the
Agreement where it can reasonably be
concluded that to do otherwise would re-
sult in an abuse of the provisions of the
Agreement or of the domestic laws of that
State.
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
Source form
official-publication PDF with native text layer; reader is a machine transcription
Source scope
original implementing law, multilingual base treaty and accompanying protocol; not a current consolidated text
Retrieved
2026-09-30
Text and language scope
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.
Review status
Pending human wording, completeness, source-authority, currentness, alignment and rendering review. No legal review performed.
Currentness
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.
Protocols and later instruments
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.
Text language and status
en · authentic-language-transcription · machine-transcription
BGBl. 2002 II S. 670 | de-canada-2002-base | 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 29 | en | Pending human wording, completeness, source-authority, currentness, alignment and rendering review. No legal review performed. | /library/treaties/de-canada-2002-base/en/articles/article-29/
Source, edition and limits
Source 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
Source form
official-publication PDF with native text layer; reader is a machine transcription
Source scope
original implementing law, multilingual base treaty and accompanying protocol; not a current consolidated text
Retrieved
2026-09-30
Text and language scope
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.
Review status
Pending human wording, completeness, source-authority, currentness, alignment and rendering review. No legal review performed.
Currentness
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.
Protocols and later instruments
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.
Text language and status
en · authentic-language-transcription · machine-transcription