Australian Tax Treaties

Canadian Convention  

Canadian Protocol (No 1)  

ARTICLE 7  
Paragraph (4) of Article 8 of the Convention shall be deleted and replaced by the following:

" (4)
For the purposes of this Article, profits derived from the carriage by ships or aircraft of passengers, livestock, mail, goods or merchandise taken on board in a Contracting State for discharge at a place in that State shall be treated as profits from operations confined solely to places in that State. " .