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Income Tax Conventions Implementation Act, 1996 ( 1997, c. 27 )
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Full Document for Printing [485K]
Act current to September 15, 2006

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Table of Contents (Details)
Bille INCOME TAX CONVENTIONS IMPLEMENTATION ACT, 1996
Bille SHORT TITLE
Bille PART I: CANADA — RUSSIA INCOME TAX AGREEMENT
Bille PART II: CANADA — SOUTH AFRICA INCOME TAX CONVENTION
Bille PART III: CANADA — TANZANIA INCOME TAX AGREEMENT
Bille PART IV: CANADA — INDIA INCOME TAX AGREEMENT
Bille PART V: CANADA — UKRAINE INCOME TAX CONVENTION
Bille SCHEDULE I
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: Income or profits from International Traffic
Bille ARTICLE 9: Adjustments to Income
Bille ARTICLE 10: Dividends
Bille ARTICLE 11: Interest
Bille ARTICLE 12: Royalties
Bille ARTICLE 13: Gains from the Alienation of Property
Bille ARTICLE 14: Income from Independent Personal Services
Bille ARTICLE 15: Income from Dependent Personal Services
Bille ARTICLE 16: Directors’ Fees
Bille ARTICLE 17: Income of Artistes and Sportsmen
Bille ARTICLE 18: Pensions and Similar Payments
Bille ARTICLE 19: Income from Government Service
Bille ARTICLE 20: Payments received by Students and Apprentices
Bille ARTICLE 21: Other Income
Bille ARTICLE 22: Capital
Bille ARTICLE 23: Elimination of Double Taxation
Bille ARTICLE 24: Non-Discrimination with respect to Taxation
Bille ARTICLE 25: Mutual Agreement Procedure
Bille ARTICLE 26: Exchange of Information
Bille ARTICLE 27: Other Fiscal Privileges
Bille ARTICLE 28: Special Provisions
Bille ARTICLE 29: Entry into Force
Bille ARTICLE 30: Termination
Bille SCHEDULE II
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: Entertainers 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: Avoidance 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 III
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 Enterprises
Bille ARTICLE 10: Dividends
Bille ARTICLE 11: Interest
Bille ARTICLE 12: Royalties
Bille ARTICLE 13: Capital Gains
Bille ARTICLE 14: Management and Professional Fees
Bille ARTICLE 15: Independent Personal Services
Bille ARTICLE 16: Dependent Personal Services
Bille ARTICLE 17: Directors’ Fees
Bille ARTICLE 18: Artistes and Athletes
Bille ARTICLE 19: Pensions, Annuities and Social Security Payments
Bille ARTICLE 20: Remuneration and Pension in respect of Government Service
Bille ARTICLE 21: Students
Bille ARTICLE 22: Other Income
Bille ARTICLE 23: Capital
Bille ARTICLE 24: Elimination of Double Taxation
Bille ARTICLE 25: Non-Discrimination
Bille ARTICLE 26: Mutual Agreement Procedure
Bille ARTICLE 27: Exchange of Information
Bille ARTICLE 28: Diplomatic Agents and Consular Officers
Bille ARTICLE 29: Miscellaneous Rules
Bille ARTICLE 30: Entry into Force
Bille ARTICLE 31: Termination
Bille SCHEDULE IV
Bille ARTICLE 1: Personal Scope
Bille ARTICLE 2: Taxes Covered
Bille ARTICLE 3: General Definitions
Bille ARTICLE 4: Residence
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 and Fees for Included Services
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 Athletes
Bille ARTICLE 18: Pensions
Bille ARTICLE 19: Government Service
Bille ARTICLE 20: Students and Apprentices
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 SCHEDULE V
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 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: 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
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