DT4600+ - Particular Agreements: Canada
PARTICULAR AGREEMENTS - ADMISSIBLE AND INADMISSIBLE TAXES
List of countries (in alphabetical order)
| DT4600 | Agreement |
| DT4601 | Transitional provisions |
| DT4602 | Transitional |
| DT4603 | Admissible/inadmissible |
| DT4604 | Source |
| DT4605 | Permanent establishments |
| DT4606 | Dividends |
| DT4607 | Interest |
| DT4608 | Capital gains |
| DT4609 | Pensions: 1967 agreement |
| DT4610 | Pensions: Arising in Canada |
| DT4611 | Pensions: Arising in UK |
| DT4612 | Pensions: 1985 Amending |
| DT4613 | Alimony/similar payments |
| DT4614 | Teachers |
| DT4615 | Estates and trusts |
| DT4616 | Offshore activities |
| DT4617 | Withdrawals from Canadian RRSPs/RRIFs |
| DT4618 | Relief from Canadian tax |
| DT4625 | DT: Canada: Underlying Tax |
| DT4630.1 | SI80, No 709, Article 1: Personal scope |
| DT4630.2 | SI80, No 709, Article 2: Taxes covered |
| DT4630.3 | SI80, No 709, Article 3: General definitions |
| DT4630.4 | SI80, No 709, Article 4: Fiscal domicile |
| DT4630.5 | SI80, No 709, Article 5: Permanent establishment |
| DT4630.6 | SI80, No 709, Article 6: Income from immovable property |
| DT4630.7 | SI80, No 709, Article 7; Business profits |
| DT4630.8 | Article 8: Shipping and air transport. Article 8 as inserted by the further agreement SI85 No 1996 (see DT4602). |
| DT4630.9 | SI80, No 709, Article 9: Associated enterprises |
| DT4630.10 | Article 10: Dividends. Article 10 as inserted by the further agreement SI85 No 1996 (see DT4602). |
| DT4630.11 | Article 11: Interest. Article 11 as amended by the further agreement SI85 No 1996 (see DT4602). |
| DT4630.12 | Article 12: Royalties. Article 12 as amended by the further agreement SI85 No 1996 (see DT4602). |
| DT4630.13 | Article 13: Capital gains. Article 13 as inserted by the further agreement SI85 No 1996 (see DT4602). |
| DT4630.14 | SI80, No 709, Article 14: Professional services |
| DT4630.15 | Article 15: Dependent personal services. Article 15 as amended by the further agreement SI80 No 1528 (see DT4600). |
| DT4630.16 | SI80, No 709, Article 16: Artistes and athletes |
| DT4630.17 | Article 17: Pensions and annuities. Article 17 as inserted by the further agreement SI85 No 1996 (see DT4602). |
| DT4630.18 | SI80, No 709, Article 18: Government services |
| DT4630.19 | SI80, No 709, Article 19: Students |
| DT4630.20 | Article 20: Estates and trusts. Article 20 as amended by the further agreement SI85 No 1996 (see DT4602). |
| DT4630.20A | Article 20A: Other income |
| DT4630.21 | Article 21: Elimination of double taxation. Article 21 as amended by the further agreement SI85 No 1996 (see DT4602). |
| DT4630.22 | Article 22: Non-discrimination. Article 22 as amended by the further agreements SI80 No 1528 and SI85 No 1996 (see DT4600 and DT4602). |
| DT4630.23 | SI80, No 709, Article 23: Mutual agreement procedure |
| DT4630.24 | SI80, No 709, Article 24: Exchange of information |
| DT4630.25 | SI80, No 709, Article 25: Diplomatic and consular officials |
| DT4630.26 | SI80, No 709, Article 26: Extension |
| DT4630.27 | Article 27: Miscellaneous rules. Article 27 as amended by the further agreement SI85 No 1996 (see DT4602). |
| DT4630.27A | Article 27A: Miscellaneous rules applicable to certain offshore activities. Article 27A as amended by the further agreement SI85 No 1996 (see DT4602). |
| DT4630.28 | Article 28: Entry into force. Article 28 as amended by the further agreement SI80 No 1528 (see DT4600). |
| DT4630.29 | SI80, No 709, Article 29: Termination |
