MISCELLANEOUS RULES. 1. The provisions of this Convention shall not be construed to restrict in any manner any exclusion, exemption, deduction, credit, rebate or other allowance now or hereafter accorded (a) by the laws of one of the Contracting States in the determination of the tax imposed by that Contracting State, or (b) by any other agreement between the Contracting States. 2. Nothing in this Convention shall be construed as preventing Canada from imposing its tax on amounts included in the income of a resident of Canada according to section 91 of the Canadian Income Tax Act. 3. The competent authorities of the Contracting States may communicate with each other directly for the purpose of applying this Convention.
Appears in 1 contract
Sources: Income Tax Convention
MISCELLANEOUS RULES. 1. The provisions of this Convention shall not be construed to restrict in any manner any exclusion, exemption, deduction, credit, rebate credit or other allowance now or hereafter accorded
(a) by the laws of one of the Contracting States in the determination of the tax imposed by that Contracting State, or
(b) by any other agreement between the entered into by a Contracting StatesState.
2. Nothing in this Convention shall be construed as preventing Canada from imposing its a tax on amounts included in the income of a resident of Canada according to section 91 of the Canadian Income Tax Act.
3. The competent authorities of the Contracting States may communicate with each other directly for the purpose of applying this Convention.
Appears in 1 contract
Sources: Income and Capital Tax Convention
MISCELLANEOUS RULES. 1. The provisions of this Convention shall not be construed to restrict in any manner any exclusion, exemption, deduction, credit, rebate or other allowance now or hereafter accorded
(a) by the laws of one of the a Contracting States State in the determination of the tax imposed by that Contracting State, or
(b) by any other agreement between the entered into by a Contracting StatesState.
2. Nothing in this the Convention shall be construed as preventing Canada from imposing its a tax on amounts included in the income of a resident of Canada according to section 91 of the Canadian Income Tax Act.
3. The competent authorities of the Contracting States State may communicate with each other directly for the purpose of applying this the Convention.
Appears in 1 contract
Sources: Double Taxation Avoidance Agreement
MISCELLANEOUS RULES. 1. The provisions of this Convention shall not be construed to restrict in any manner any exclusion, exemption, deduction, credit, rebate or other allowance now or hereafter accorded
(a) by the laws of one of the Contracting States in the determination of the tax imposed by that Contracting State, or
(b) by any other agreement between the entered into by a Contracting StatesState.
2. Nothing in this Convention shall be construed as preventing Canada from imposing its a tax on amounts included in the income of a resident of Canada according to section 91 of the Canadian Income Tax Act.
3. The competent authorities of the Contracting States may communicate with each other directly for the purpose of applying this Convention.
Appears in 1 contract
MISCELLANEOUS RULES. 1. The provisions of this Convention shall not be construed to restrict in any manner any exclusion, exemption, deduction, credit, rebate or other allowance now or hereafter accorded
(a) 1. by the laws of one of the Contracting States in the determination of the tax imposed by that Contracting State, or
(b) 2. by any other agreement between the entered into by a Contracting StatesState.
2. Nothing in this Convention shall be construed as preventing Canada from imposing its a tax on amounts included in the income of a resident of Canada according to section 91 of the Canadian Income Tax Act.
3. The competent authorities of the Contracting States may communicate with each other directly for the purpose of applying this Convention.
Appears in 1 contract