Australian Tax Treaties

Canadian Convention  

Canadian Protocol (No 1)  

ARTICLE 12  

1.    
Paragraphs (2) and (3) of Article 15 of the Convention shall be deleted and replaced by the following:

" (2)
Notwithstanding the provisions of paragraph (1), remuneration derived by an individual who is a resident of a Contracting State in respect of an employment exercised in the other Contracting State shall be taxable only in the first-mentioned State if:

(a) the recipient is present in the other State for a period or periods not exceeding in the aggregate 183 days in any twelve month period commencing or ending in the year of income or taxation year of that other State; and

(b) the remuneration is paid by, or on behalf of, an employer who is not a resident of that other State; and

(c) the remuneration is not deductible in determining taxable profits of a permanent establishment or a fixed base which the employer has in that other State. " .

2.    
Paragraph (4) of Article 15 of the Convention shall be renumbered as paragraph (3).