Termination clause ends treaty benefits after notice, affecting withholding tax and other domestic taxation in subsequent years. The Agreement allows either Contracting State, after an initial minimum period in force, to give notice of termination and thereby cause the Agreement to cease to have effect for withholding tax and other Canadian taxes, and for income and capital in India, only in respect of amounts, taxable years or fiscal-year-end capital arising on or after the commencement of the specified subsequent tax or fiscal periods following that notice.
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.
Termination clause ends treaty benefits after notice, affecting withholding tax and other domestic taxation in subsequent years.
The Agreement allows either Contracting State, after an initial minimum period in force, to give notice of termination and thereby cause the Agreement to cease to have effect for withholding tax and other Canadian taxes, and for income and capital in India, only in respect of amounts, taxable years or fiscal-year-end capital arising on or after the commencement of the specified subsequent tax or fiscal periods following that notice.
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