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of <h1>Key Definitions in Canada-India Double Tax Avoidance Agreement: Territories, Persons, Companies, and Tax Clarifications</h1> In the context of a Double Tax Avoidance Agreement (DTAA) between Canada and India, several key definitions are established. 'Canada' and 'India' refer to their respective territories, including areas beyond their territorial seas where they exercise rights over natural resources. 'Contracting State' refers to either Canada or India. A 'person' includes individuals, partnerships, companies, and other taxable entities. A 'company' is any corporate body recognized under the taxation laws of either state. 'Competent authority' refers to designated tax authorities in each country. 'National' includes individuals and entities deriving status from the laws of a state. 'Tax' refers to Canadian or Indian tax, excluding penalties. 'International traffic' involves voyages between the two states, excluding domestic transport within one state. Undefined terms default to meanings under the respective state's tax laws.
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