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<h1>Article 23 of DTAA: Canada-India Methods to Eliminate Double Taxation, Including Deductions and Tax Credits for Companies.</h1> Article 23 of the Double Taxation Avoidance Agreement (DTAA) outlines methods for eliminating double taxation between Canada and India. Each country will continue to apply its tax laws unless otherwise specified in the agreement. Canada allows deductions for taxes paid in India on profits, income, or gains, and permits Canadian companies to deduct dividends from Indian affiliates. India provides tax credits for Canadian taxes paid on income sourced from Canada and allows deductions for capital taxes paid in Canada. Specific provisions detail how exemptions or reductions in Indian tax are treated for Canadian residents. Profits taxed in one state are deemed to arise from that state.