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Income Tax Conventions Implementation Act, 1997 ( 1997, c. 38 )
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Detailed Table of Contents (
Table of Contents
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INCOME TAX CONVENTIONS IMPLEMENTATION ACT, 1997
SHORT TITLE
PART 1: CANADA — SWEDEN INCOME TAX CONVENTION
PART 2: CANADA — LITHUANIA INCOME TAX CONVENTION
PART 3: CANADA — KAZAKHSTAN INCOME TAX CONVENTION
PART 4: CANADA — ICELAND INCOME TAX CONVENTION
PART 5: CANADA — DENMARK INCOME TAX CONVENTION
PART 6: CANADA — NETHERLANDS INCOME TAX CONVENTION
PART 7: CANADA — UNITED STATES TAX CONVENTION
SCHEDULE 1: CONVENTION BETWEEN CANADA AND SWEDEN FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME
ARTICLE 1: Persons Covered
ARTICLE 2: Taxes Covered
ARTICLE 3: General Definitions
ARTICLE 4: Resident
ARTICLE 5: Permanent Establishment
ARTICLE 6: Income from Immovable Property
ARTICLE 7: Business Profits
ARTICLE 8: Shipping and Air Transport
ARTICLE 9: Associated Enterprises
ARTICLE 10: Dividends
ARTICLE 11: Interest
ARTICLE 12: Royalties
ARTICLE 13: Capital Gains
ARTICLE 14: Independent Personal Services
ARTICLE 15: Dependent Personal Services
ARTICLE 16: Directors’ Fees
ARTICLE 17: Artistes and Sportsmen
ARTICLE 18: Pensions and Annuities
ARTICLE 19: Government Service
ARTICLE 20: Students
ARTICLE 21: Other Income
ARTICLE 22: Elimination of Double Taxation
ARTICLE 23: Non-Discrimination
ARTICLE 24: Mutual Agreement Procedure
ARTICLE 25: Exchange of Information
ARTICLE 26: Diplomatic Agents and Consular Officers
ARTICLE 27: Miscellaneous Rules
ARTICLE 28: Entry into Force
ARTICLE 29: Termination
SCHEDULE 2: CONVENTION BETWEEN THE GOVERNMENT OF CANADA AND THE GOVERNMENT OF THE REPUBLIC OF LITHUANIA FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME AND ON CAPITAL
I. SCOPE OF THE CONVENTION
ARTICLE 1: Personal Scope
ARTICLE 2: Taxes Covered
II. DEFINITIONS
ARTICLE 3: General Definitions
ARTICLE 4: Resident
ARTICLE 5: Permanent Establishment
III. TAXATION OF INCOME
ARTICLE 6: Income from Immovable Property
ARTICLE 7: Business Profits
ARTICLE 8: Shipping and Air Transport
ARTICLE 9: Associated Enterprises
ARTICLE 10: Dividends
ARTICLE 11: Interest
ARTICLE 12: Royalties
ARTICLE 13: Capital Gains
ARTICLE 14: Independent Personal Services
ARTICLE 15: Dependent Personal Services
ARTICLE 16: Directors’ Fees
ARTICLE 17: Artistes and Sportsmen
ARTICLE 18: Pensions and Annuities
ARTICLE 19: Government Service
ARTICLE 20: Students
ARTICLE 21: Other Income
IV. TAXATION OF CAPITAL
ARTICLE 22: Capital
V. METHODS FOR PREVENTION OF DOUBLE TAXATION
ARTICLE 23: Elimination of Double Taxation
VI. SPECIAL PROVISIONS
ARTICLE 24: Non-Discrimination
ARTICLE 25: Mutual Agreement Procedure
ARTICLE 26: Exchange of Information
ARTICLE 27: Diplomatic Agents and Consular Officers
ARTICLE 28: Miscellaneous Rules
ARTICLE 29: Offshore Activities
VII. FINAL PROVISIONS
ARTICLE 30: Entry into Force
ARTICLE 31: Termination
SCHEDULE 3: CONVENTION BETWEEN THE GOVERNMENT OF CANADA AND THE GOVERNMENT OF THE REPUBLIC OF KAZAKHSTAN FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME AND ON CAPITAL
ARTICLE 1: Personal Scope
ARTICLE 2: Taxes Covered
ARTICLE 3: General Definitions
ARTICLE 4: Resident
ARTICLE 5: Permanent Establishment
ARTICLE 6: Income from Immovable Property
ARTICLE 7: Business Profits
ARTICLE 8: Shipping and Air Transport
ARTICLE 9: Associated Persons
ARTICLE 10: Dividends
ARTICLE 11: Interest
ARTICLE 12: Royalties
ARTICLE 13: Capital Gains
ARTICLE 14: Independent Personal Services
ARTICLE 15: Dependent Personal Services
ARTICLE 16: Directors’ Fees
ARTICLE 17: Artistes and Sportsmen
ARTICLE 18: Pensions and Other Payments
ARTICLE 19: Government Service
ARTICLE 20: Students
ARTICLE 21: Other Income
ARTICLE 22: Capital
ARTICLE 23: Elimination of Double Taxation
ARTICLE 24: Non-discrimination
ARTICLE 25: Mutual Agreement Procedure
ARTICLE 26: Exchange of Information
ARTICLE 27: Diplomatic Agents and Consular Officers
ARTICLE 28: Miscellaneous Rules
ARTICLE 29: Entry into Force
ARTICLE 30: Termination
PROTOCOL
SCHEDULE 4: CONVENTION BETWEEN CANADA AND THE REPUBLIC OF ICELAND FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME AND ON CAPITAL
ARTICLE 1: Persons Covered
ARTICLE 2: Taxes Covered
ARTICLE 3: General Definitions
ARTICLE 4: Resident
ARTICLE 5: Permanent Establishment
ARTICLE 6: Income from Immovable Property
ARTICLE 7: Business Profits
ARTICLE 8: Shipping and Air Transport
ARTICLE 9: Associated Enterprises
ARTICLE 10: Dividends
ARTICLE 11: Interest
ARTICLE 12: Royalties
ARTICLE 13: Capital Gains
ARTICLE 14: Independent Personal Services
ARTICLE 15: Dependent Personal Services
ARTICLE 16: Directors’ Fees
ARTICLE 17: Artistes and Sportspersons
ARTICLE 18: Pensions and Annuities
ARTICLE 19: Government Service
ARTICLE 20: Students
ARTICLE 21: Other Income
ARTICLE 22: Capital
ARTICLE 23: Elimination of Double Taxation
ARTICLE 24: Non-Discrimination
ARTICLE 25: Mutual Agreement Procedure
ARTICLE 26: Exchange of Information
ARTICLE 27: Members of Diplomatic Missions and Consular Posts
ARTICLE 28: Miscellaneous Rules
ARTICLE 29: Entry into Force
ARTICLE 30: Termination
SCHEDULE 5: CONVENTION BETWEEN CANADA AND THE KINGDOM OF DENMARK FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME AND ON CAPITAL
I. SCOPE OF THE CONVENTION
ARTICLE 1: Persons Covered
ARTICLE 2: Taxes Covered
II. DEFINITIONS
ARTICLE 3: General Definitions
ARTICLE 4: Resident
ARTICLE 5: Permanent Establishment
III. TAXATION OF INCOME
ARTICLE 6: Income from Immovable Property
ARTICLE 7: Business Profits
ARTICLE 8: Shipping and Air Transport
ARTICLE 9: Associated Enterprises
ARTICLE 10: Dividends
ARTICLE 11: Interest
ARTICLE 12: Royalties
ARTICLE 13: Capital Gains
ARTICLE 14: Independent Personal Services
ARTICLE 15: Dependent Personal Services
ARTICLE 16: Directors’ Fees
ARTICLE 17: Artistes and Sportsmen
ARTICLE 18: Pensions
ARTICLE 19: Government Service
ARTICLE 20: Students
ARTICLE 21: Other Income
IV. TAXATION OF CAPITAL
ARTICLE 22: Capital
V. METHODS FOR PREVENTION OF DOUBLE TAXATION
ARTICLE 23: Elimination of Double Taxation
VI. SPECIAL PROVISIONS
ARTICLE 24: Non-Discrimination
ARTICLE 25: Mutual Agreement Procedure
ARTICLE 26: Exchange of Information
ARTICLE 27: Activities in Connection with Preliminary Surveys, Exploration or Extraction of Hydrocarbons
ARTICLE 28: Members of Diplomatic Missions and Consular Posts
ARTICLE 29: Territorial Extension
ARTICLE 30: Miscellaneous Rules
VII. FINAL PROVISIONS
ARTICLE 31: Entry into Force
ARTICLE 32: Termination
PROTOCOL
SCHEDULES 6 AND 7
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