Article 1 - Personal Scope

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    • Article 1Personal Scope
    • Article 2Taxes Covered
    • Article 3General Definitions
    • Article 4Residence
    • Article 5Permanent Establishment
    • Article 6Income from Immovable Property
    • Article 7Business Profits
    • Article 8Shipping and Air Transport
    • Article 9Related Persons
    • Article 10Dividends
    • Article 11Interest
    • Article 12Royalties
    • Article 13Capital Gains
    • Article 14Independent Personal Services
    • Article 15Dependant Personal Services
    • Article 16Artistes and Athletes
    • Article 18Pensions and Annuities
    • Article 19Government Services
    • Article 20Students
    • Article 21Exempt Organizations
    • Article 22Other Income
    • Article 24Double Taxation
    • Article 25Non-Discrimination
    • Article 26Mutual Agreement Procedure
    • Article 26AAssistance and Collection
    • Article 27Exchange of Information
    • Article 27AOffshore Activities
    • Article 28
    • Article 29Miscellaneous Rules
    • Article 29ALimitation on Benefits
    • Article 29BDeath Taxes
  • Multilateral Instrument
  • Canada-US Enhanced Tax Information Agreement Implementation Act [FATCA IGA]