Taxes Covered

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Full Text of the Document

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.... or of capital, including taxes on gains from the alienation of movable or immovable property. 3. The existing taxes to which the Agreement shall apply are in particular: (a) in the case of Canada: the taxes imposed under the Income-tax Act of Canada, (hereinafter referred to as "Canadian tax"); (b) in the case of India: (i) the income-tax including any surcharge thereon imposed....