AUSTRALIAN TAX TREATIES

Canadian Convention  

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

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).




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