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Canada--Ireland Tax Convention Act, 2004 ( 2005, c. 8, s. 3 )
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Full Document for Printing [110K]
Act current to September 15, 2006

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Table of Contents
Bille CANADA--IRELAND TAX CONVENTION ACT, 2004
Bille SCHEDULE: CONVENTION BETWEEN THE GOVERNMENT OF CANADA AND THE GOVERNMENT OF IRELAND FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME AND CAPITAL GAINS
Bille I. SCOPE OF THE CONVENTION
Bille Article 1: Persons Covered
Bille Article 2: Taxes Covered
Bille II. DEFINITIONS
Bille Article 3: General Definitions
Bille Article 4: Resident
Bille Article 5: Permanent Establishment
Bille III. TAXATION OF INCOME
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: Alienation of Property
Bille Article 14: Independent Personal Services
Bille Article 15: Dependent Personal Services
Bille Article 16: Directors’ Fees
Bille Article 17: Artists 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: Miscellaneous Rules Applicable to Certain Offshore Activities
Bille IV. METHODS FOR PREVENTION OF DOUBLE TAXATION
Bille Article 23: Elimination of Double Taxation
Bille V. SPECIAL PROVISIONS
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 VI. FINAL PROVISIONS
Bille Article 29: Entry into Force
Bille Article 30: Termination
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