Australian Tax Treaties

Canadian Convention  

CONVENTION BETWEEN AUSTRALIA AND CANADA FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME  

CHAPTER II - DEFINITIONS  

ARTICLE 3   General Definitions  

(1)    
In this Convention, unless the context otherwise requires -

(a) the term " Australia " , when used in a geographical sense, excludes all external territories other than:

(i) the Territory of Norfolk Island;

(ii) the Territory of Christmas Island;

(iii) the Territory of Cocos (Keeling) Islands;

(iv) the Territory of Ashmore and Cartier Islands;

(v) the Territory of Heard Island and McDonalds Islands; and

(vi) the Coral Sea Islands Territory,

and includes any area adjacent to the territorial limits of Australia (including the Territories specified in this subparagraph) in respect of which there is for the time being in force, consistently with international law, a law of Australia dealing with the exploration for or the exploitation of any of the natural resources of the seabed and subsoil of the continental shelf;

(b) the term " Canada " used in a geographical sense, means the territory of Canada, including any area beyond the territorial waters of Canada which is an area where Canada may, in accordance with its national legislation and international law, exercise rights with respect to the seabed and sub-soil and their natural resources;

(c) the terms " Contracting State " , " one of the Contracting States " and " other Contracting State " mean Australia or Canada, as the context requires;

(d) the term " person " includes an individual, an estate, a trust, a company and any other body of persons;

(e) the term " company " means any body corporate or any entity which is assimilated to a body corporate for tax purposes; in French, the term " soci é t é " also means a " corporation " within the meaning of Canadian Law;

(f) the terms " enterprise of one of the Contracting States " and " enterprise of the other Contracting State " mean respectively an enterprise carried on by a resident of one of the Contracting States and an enterprise carried on by a resident of the other Contracting State;

(g) the term " tax " means Australian tax or Canadian tax, as the context requires;

(h) the term " Australian tax " means tax imposed by Australia, being tax to which this Convention applies by virtue of Article 2;

(i) the term " Canadian tax " means tax imposed by Canada, being tax to which this Convention applies by virtue of Article 2 ;

(j) the term " competent authority " means, in the case of Australia, the Commissioner of Taxation or his authorized representative, and in the case of Canada, the Minister of National Revenue or his authorized representative;

(k) the term " international traffic " means any voyage of a ship or aircraft operated by an enterprise of a Contracting State to transport passengers or property except where the principal purpose of the voyage is to transport passengers or property between places within the other Contracting State.

(2)    
In this Convention, the terms " Australian tax " and " Canadian tax " do not include any penalty or interest imposed under the law of either Contracting State relating to the taxes to which this Convention applies by virtue of Article 2 .

(3)    
As regards the application of this Convention at any time by a Contracting State, any term not defined therein shall, unless the context otherwise requires, have the meaning that it has at that time under the law of that State concerning the taxes to which the Convention applies, any meaning under the applicable tax law of that State prevailing over a meaning given to the term under other law of that State.