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Taxes Covered
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....n elements of income 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....
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