Page:United States Statutes at Large Volume 56 Part 2.djvu/327

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CANADA-DOUBLE TAXATION-MAR . 4, 1942 PROTOCOL At the moment of signing the Convention for the avoidance of double taxation, and the establishment of rules of reciprocal adminis- trative assistance in the case of income taxes, this day concluded between the United States of America and Canada, the undersigned plenipotentiaries have agreed upon the following provisions and definitions: 1. The taxes referred to in this Convention are: (a) for the United States of America: the Federal income taxes, including surtaxes, and excess-profits taxes. (b) for Canada: the Dominion income taxes, including surtaxes, and excess-profits taxes. 2. In the event of appreciable changes in the fiscal laws of either of the contracting States, the Governments of the two contracting States will consult together. 3. As used in this Convention: (a) the terms "person", "individual" and "corporation", shall have the same meanings, respectively, as they have under the revenue laws of the taxing State or the State furnishing the in- formation, as the case may be; (b) the term "enterprise" includes every form of undertaking, whether carried on by an individual, partnership, corporation or any other entity; (c) the term "enterprise of one of the contracting States" means, as the case may be, "United States enterprise" or "Canadian enterprise"; (d) the term "United States enterprise" means an enterprise carried on in the United States of America by an individual resi- dent in the United States of America, or by a corporation, partnership or other entity created or organized in or under the laws of the United States of America, or of any of the States or Territories of the United States of America; (e) the term "Canadian enterprise" is defined in the same manner mutatis mutandis as the term "United States enter- prise"; (f) the term "permanent establishment" includes branches, mines and oil wells, farms, timber lands, plantations, factories, workshops, warehouses, offices, agencies and other fixed places of business of an enterprise, but does not include a subsidiary corporation. Taxes included. onsultation. "Person," "individ- ual," and "corpora- tion." "Enterprise." "Enterprise of one of the contracting States." "United States en- terprtse." "Canadian enter- prise. " "Permanent estab- lishment." 56 STAT.] 1407