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of <h1>Income from professional services taxed primarily in resident state unless fixed base, extended stay, or $2,500 CAD earned.</h1> Income from professional or independent personal services by a resident of one Contracting State is generally taxable only in that State. However, it may be taxed in the other Contracting State if the individual has a fixed base there, stays for 183 days or more in a fiscal year, or earns over $2,500 CAD from residents or a permanent establishment in that State. Professional services include independent activities in fields like science, art, education, medicine, law, engineering, architecture, and accounting.
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