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Income Tax Conventions Implementation Act, 1997 ( 1997, c. 38 )
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Act current to September 15, 2006

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