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of <h1>Income from Professional Services Taxable Only in Resident State Unless Specific Conditions Are Met Under Section 183</h1> Income from professional services or similar independent activities by an individual or firm residing in one Contracting State is taxable only in that State. Exceptions allow taxation in the other Contracting State if the individual has a fixed base there for performing activities, stays for 183 days or more in a fiscal year, or if remuneration from residents or a non-resident's permanent establishment in that State exceeds $2,500 CAD or its equivalent. Professional services encompass independent scientific, literary, artistic, educational, and teaching activities, as well as those of physicians, surgeons, lawyers, engineers, architects, dentists, and accountants.
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