Taxes on income and capital covered under Canada-India DTAA, including existing and substantially similar future taxes. The Agreement applies to taxes on income and on capital imposed on behalf of each Contracting State, including taxes on total income, total capital, elements of income or capital and gains from alienation. It lists representative existing domestic taxes and extends to identical or substantially similar taxes enacted later. Contracting States must notify each other annually of significant changes to the covered taxation laws.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Taxes on income and capital covered under Canada-India DTAA, including existing and substantially similar future taxes.
The Agreement applies to taxes on income and on capital imposed on behalf of each Contracting State, including taxes on total income, total capital, elements of income or capital and gains from alienation. It lists representative existing domestic taxes and extends to identical or substantially similar taxes enacted later. Contracting States must notify each other annually of significant changes to the covered taxation laws.
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