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DTC agreement between Canada and United Kingdom

DTC agreement between Canada and United Kingdom

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Published by: eoiportal on Nov 23, 2011
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02/01/2013

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- 1 -UK/CANADA DOUBLE TAXATION CONVENTION3
RD
PROTOCOLSIGNED 7 MAY 2003Entered into force 04 May 2004Effective in United Kingdom from 1 April 2005 for corporation tax,from 6 April 2005 for income tax and capital gains tax.Effective in Canada from 1 January 2005 for withholding tax on incomederived by non-residents and other Canadian tax on income or gains.Double Taxation Agreements are reproduced under the terms of CrownCopyright Policy Guidance issued by HMSO
 
- 3 -
PROTOCOL AMENDING THE CONVENTION BETWEEN THEGOVERNMENT OF THE UNITED KINGDOM OF GREAT BRITAINAND NORTHERN IRELAND AND THE GOVERNMENT OFCANADA FOR THE AVOIDANCE OF DOUBLE TAXATION ANDTHE PREVENTION OF FISCAL EVASION WITH RESPECT TOTAXES ON INCOME AND CAPITAL GAINS, SIGNED AT LONDONON 8 SEPTEMBER 1978, AS AMENDED BY THE PROTOCOLSIGNED AT OTTAWA ON 15 APRIL 1980 AND AS FURTHERAMENDED BY THE PROTOCOL SIGNED AT LONDON
 
ON 16OCTOBER 1985
The Government of the United Kingdom of Great Britain and NorthernIreland and the Government of Canada;Desiring to conclude a Protocol to amend further the Conventionbetween the Governments of the Contracting States for the avoidance of doubletaxation and the prevention of fiscal evasion with respect to taxes on incomeand capital gains, signed at London on 8 September 1978, as amended by theProtocol signed at Ottawa on 15 April 1980 and as further amended by theProtocol signed at London on 16 October 1985 (hereinafter referred to as “theConvention”);Have agreed
 
as follows:
ARTICLE I
1.Sub-paragraph (c) of paragraph 1 of Article 3 of the Convention shall bedeleted and replaced by the following:“(c)the term “person” includes an individual, a trust,
 
a company, anyentity treated as a unit for tax purposes and any other body of persons, but does not include a partnership;”

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