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        DTAA

        Article 16 - Directors fees

        Canada
        Chapter III
        TAXATION OF INCOME

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        Directors' fees taxability: fees received for board service may be taxed in the state where the company is resident. Directors' fees and similar payments derived by a resident of one Contracting State for service as a member of the board of a company resident in the other Contracting State may be taxed in that other State under the applicable Double Taxation Agreement, conferring source-state taxing rights over remuneration for board service.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Directors' fees taxability: fees received for board service may be taxed in the state where the company is resident.

                                Directors' fees and similar payments derived by a resident of one Contracting State for service as a member of the board of a company resident in the other Contracting State may be taxed in that other State under the applicable Double Taxation Agreement, conferring source-state taxing rights over remuneration for board service.


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