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<h1>Article 17: Tax Rules for Entertainers and Athletes Under Canada's Double Tax Avoidance Agreement Explained</h1> Article 17 of the Double Tax Avoidance Agreement (DTAA) between Canada and another Contracting State addresses the taxation of income for entertainers and athletes. It stipulates that income earned by a resident of one state from personal activities as an entertainer or athlete in the other state can be taxed in the latter. If such income is received by another entity rather than the entertainer or athlete, it may still be taxed unless it is proven that the entertainer or athlete does not benefit from the profits. These provisions do not apply if the visit is substantially funded by public funds from the other state.