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Convention Between Canada and the United States …

Convention Between Canada and the United States of America With Respect to Taxes on Income and on Capital Article I Personal Scope .. 3 Article II Taxes Covered .. 3 Article III General Definitions .. 4 Article IV Residence .. 5 Article V Permanent Establishment .. 7 Article VI Income from Real Property .. 8 Article VII Business Profits .. 8 Article VIII Transportation .. 9 Article IX Related Persons .. 10 Article X Dividends .. 10 Article XI Interest .. 12 Article XII Royalties .. 13 Article XIII Gains .. 14 Article XIV Independent Personal Services(Repealed) .. 16 Article XV Income from 16 Article XVI Artistes and Athletes .. 17 Article XVII Withholding of Taxes in Respect of Personal Services(Repealed).

Convention Between Canada and the United States of America With Respect to Taxes on Income and on Capital . This consolidated version of the Canada-United States Convention with Respect to Taxes on

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