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of <h1>Agreement on Income and Capital Taxes Between Canada and India Covers Current and Future Taxes Under Respective Laws</h1> The Agreement applies to taxes on income and capital imposed by each Contracting State, regardless of how they are levied. It covers taxes on total income, total capital, or elements thereof, including gains from property alienation. Specifically, it applies to Canadian taxes under the Income-tax Act and Indian taxes under the Income-tax Act and Wealth-tax Act. The Agreement extends to similar future taxes imposed by either state. Contracting States must notify each other annually of significant changes in their tax laws relevant to the Agreement.
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