Australian Tax Treaties
Canadian Convention
Canadian Protocol (No 1)
ARTICLE 4
Subparagraph (b) of paragraph (4) of Article 5 of the Convention shall be deleted and replaced by the following:
Subparagraph (b) of paragraph (4) of Article 5 of the Convention shall be deleted and replaced by the following:
" (b) substantial equipment is being used in that State by, for or under contract with the enterprise other than in connection with a building site or construction, installation or assembly project of the enterprise. " .
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