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Canadian tax interpretations and transactional implications
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Article 28
Article 28
Table of Contents
Article 28
Navigation
Public Transactions
General Concepts
Statutory Interpretation
Income Tax Act
Income Tax Regulations
Income Tax Application Rules
Excise Tax Act
Other Legislation/Constitution
Treaties
general
Income Tax Conventions
general
Article 1
Personal Scope
Article 2
Taxes Covered
Article 3
General Definitions
Article 4
Residence
Article 5
Permanent Establishment
Article 6
Income from Immovable Property
Article 7
Business Profits
Article 8
Shipping and Air Transport
Article 9
Related Persons
Article 10
Dividends
Article 11
Interest
Article 12
Royalties
Article 13
Capital Gains
Article 14
Independent Personal Services
Article 15
Dependant Personal Services
Article 16
Artistes and Athletes
Article 18
Pensions and Annuities
Article 19
Government Services
Article 20
Students
Article 21
Exempt Organizations
Article 22
Other Income
Article 24
Double Taxation
Article 25
Non-Discrimination
Article 26
Mutual Agreement Procedure
Article 26A
Assistance and Collection
Article 27
Exchange of Information
Article 27A
Offshore Activities
Article 28
Article 29
Miscellaneous Rules
Article 29A
Limitation on Benefits
Article 29B
Death Taxes
Multilateral Instrument
Canada-US Enhanced Tax Information Agreement Implementation Act [FATCA IGA]