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of <h1>Taxation Rules for Dependent Personal Services Under Article 15 of Canada's DTAA Explained in Detail</h1> Article 15 of the Double Tax Avoidance Agreement (DTAA) between Canada and another Contracting State addresses the taxation of income from dependent personal services. It stipulates that salaries and wages earned by a resident of one state are generally taxable only in that state unless the employment occurs in the other state, in which case the income may also be taxed there. However, if the individual is present in the other state for 183 days or less, and the employer is not a resident or has no permanent establishment there, the income remains taxable only in the resident's state. Additionally, remuneration for employment aboard ships or aircraft in international traffic is taxable in the enterprise's state.
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