Tax treaty definitions set scope of residence, national status and competent authority, determining applicable tax rules.

Article 3 defines key terms for the Canada-India DTAA: territorial scope of Canada and India; 'Contracting State', 'person', 'company', and 'enterprise' as including residents and taxable entities; the 'competent authority' of each state; 'national' covering individuals and legal persons under domestic law; 'tax' as Canadian or Indian tax excluding penalties; and 'international traffic' for ships and aircraft, with undefined terms to take their meaning from the domestic law of the Contracting State applying the Agreement.

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