http://www.legislation.gov.uk/uksi/1980/709/schedule/part/19/made
The Double Taxation Relief (Taxes on Income) (Canada) Order 1980
Westlaw
King's Printer of Acts of Parliament
2011-05-19
INCOME TAX
The Convention with Canada scheduled to this Order replaces the
Agreement signed on 12 December 1966. It provides
that shipping and air transport profits, certain trading profits not arising
through a permanent establishment and the earnings of temporary business visitors
are, subject to certain conditions, to be taxed only in the country of the
taxpayer's residence. Government salaries are normally to be taxed by the
paying Government only. Pensions are normally to be taxed by the country of
the taxpayer's residence, but where the pension exceeds £5,000 sterling
(10,000 Canadian dollars) the excess may also be taxed in the country of source.
United Kingdom public service pensions paid to a resident of Canada may be
taxed in the United Kingdom. Payments made to visiting students and business
apprentices for their maintenance, education or training are normally to be
exempt in the country visited. Provision is made for income from immovable
property to be taxed in the country in which the property is situated. Capital
gains arising from the disposal of movable property will, in general, be taxed
in the country of the taxpayer's residence, unless they arise from the disposal
of assets of a permanent establishment or fixed base which the taxpayer has
in the other country or from the disposal of petroleum exploration or exploitation
rights or of related assets. Capital gains arising from the disposal of immovable
property and from the disposal of shares in unquoted companies, of an interest
in a partnership or trust, whose assets relate primarily to immovable property
may also be taxed in the country in which the property is situated.
The Double Taxation Relief (Taxes on Income) (Canada) Order 1980
Sch. Article 3 para. 1(c)
The Double Taxation Relief and International Tax Enforcement (Canada) Order 2014
Sch. Article 1 para. 1
The Double Taxation Relief (Taxes on Income) (Canada) Order 1980
Sch. Article 3 para. 1(f)
The Double Taxation Relief and International Tax Enforcement (Canada) Order 2014
Sch. Article 1 para. 2
The Double Taxation Relief (Taxes on Income) (Canada) Order 1980
Sch. Article 3 para. 1(i)
The Double Taxation Relief and International Tax Enforcement (Canada) Order 2014
Sch. Article 1 para. 3
The Double Taxation Relief (Taxes on Income) (Canada) Order 1980
Sch. Article 4 para. 1
The Double Taxation Relief and International Tax Enforcement (Canada) Order 2014
Sch. Article 2
The Double Taxation Relief (Taxes on Income) (Canada) Order 1980
Sch. Article 8 para. 2
The Double Taxation Relief and International Tax Enforcement (Canada) Order 2014
Sch. Article 4
The Double Taxation Relief (Taxes on Income) (Canada) Order 1980
Sch. Article 9 para. 34
The Double Taxation Relief and International Tax Enforcement (Canada) Order 2014
Sch. Article 5
The Double Taxation Relief (Taxes on Income) (Canada) Order 1980
Sch. Article 10 para. 34
The Double Taxation Relief and International Tax Enforcement (Canada) Order 2014
Sch. Article 6 para. 1
The Double Taxation Relief (Taxes on Income) (Canada) Order 1980
Sch. Article 10 para. 5-8
The Double Taxation Relief and International Tax Enforcement (Canada) Order 2014
Sch. Article 6 para. 2
The Double Taxation Relief (Taxes on Income) (Canada) Order 1980
Sch. Article 12 para. 2
The Double Taxation Relief and International Tax Enforcement (Canada) Order 2014
Sch. Article 8 para. 1
The Double Taxation Relief (Taxes on Income) (Canada) Order 1980
Sch. Article 12 para. 3(a)
The Double Taxation Relief and International Tax Enforcement (Canada) Order 2014
Sch. Article 8 para. 2
The Double Taxation Relief (Taxes on Income) (Canada) Order 1980
Sch. Article 12 para. 6
The Double Taxation Relief and International Tax Enforcement (Canada) Order 2014
Sch. Article 8 para. 3
The Double Taxation Relief (Taxes on Income) (Canada) Order 1980
Sch. Article 15 para. 2(a)
The Double Taxation Relief and International Tax Enforcement (Canada) Order 2014
Sch. Article 9 para. 1
The Double Taxation Relief (Taxes on Income) (Canada) Order 1980
Sch. Article 15 para. 3
The Double Taxation Relief and International Tax Enforcement (Canada) Order 2014
Sch. Article 9 para. 2
The Double Taxation Relief (Taxes on Income) (Canada) Order 1980
Sch. Article 15 para. 5
The Double Taxation Relief and International Tax Enforcement (Canada) Order 2014
Sch. Article 9 para. 3
The Double Taxation Relief (Taxes on Income) (Canada) Order 1980
Sch. Article 18 para. 3
The Double Taxation Relief and International Tax Enforcement (Canada) Order 2014
Sch. Article 10
The Double Taxation Relief (Taxes on Income) (Canada) Order 1980
Sch. Article 21 para. 2
The Double Taxation Relief and International Tax Enforcement (Canada) Order 2014
Sch. Article 11
The Double Taxation Relief (Taxes on Income) (Canada) Order 1980
Sch. Article 27 para. 3
The Double Taxation Relief and International Tax Enforcement (Canada) Order 2014
Sch. Article 15 para. 1
The Double Taxation Relief (Taxes on Income) (Canada) Order 1980
Sch. Article 27 para. 5
The Double Taxation Relief and International Tax Enforcement (Canada) Order 2014
Sch. Article 15 para. 2
The Double Taxation Relief (Taxes on Income) (Canada) Order 1980
Sch. Article 27 para. 45
The Double Taxation Relief and International Tax Enforcement (Canada) Order 2014
Sch. Article 15 para. 2
The Double Taxation Relief (Taxes on Income) (Canada) Order 1980
sch.
art. 8
The Double Taxation Relief (Taxes on Income) (Canada) Order 1985
The Double Taxation Relief (Taxes on Income) (Canada) Order 1980
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art. 10
The Double Taxation Relief (Taxes on Income) (Canada) Order 1985
The Double Taxation Relief (Taxes on Income) (Canada) Order 1980
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art. 11
The Double Taxation Relief (Taxes on Income) (Canada) Order 1985
The Double Taxation Relief (Taxes on Income) (Canada) Order 1980
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art. 12
The Double Taxation Relief (Taxes on Income) (Canada) Order 1985
The Double Taxation Relief (Taxes on Income) (Canada) Order 1980
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art. 13
The Double Taxation Relief (Taxes on Income) (Canada) Order 1985
The Double Taxation Relief (Taxes on Income) (Canada) Order 1980
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art. 17
The Double Taxation Relief (Taxes on Income) (Canada) Order 1985
The Double Taxation Relief (Taxes on Income) (Canada) Order 1980
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art. 20
The Double Taxation Relief (Taxes on Income) (Canada) Order 1985
The Double Taxation Relief (Taxes on Income) (Canada) Order 1980
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art. 21
The Double Taxation Relief (Taxes on Income) (Canada) Order 1985
The Double Taxation Relief (Taxes on Income) (Canada) Order 1980
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art. 22
The Double Taxation Relief (Taxes on Income) (Canada) Order 1985
The Double Taxation Relief (Taxes on Income) (Canada) Order 1980
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art. 27A
The Double Taxation Relief (Taxes on Income) (Canada) Order 1985
The Double Taxation Relief (Taxes on Income) (Canada) Order 1980
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art. 15
The Double Taxation Relief (Taxes on Income) (Canada) (No. 2) Order 1980
The Double Taxation Relief (Taxes on Income) (Canada) Order 1980
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art. 22
The Double Taxation Relief (Taxes on Income) (Canada) (No. 2) Order 1980
The Double Taxation Relief (Taxes on Income) (Canada) Order 1980
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art. 28
The Double Taxation Relief (Taxes on Income) (Canada) (No. 2) Order 1980
The Double Taxation Relief (Taxes on Income) (Canada) Order 1980
Order
The Double Taxation Relief and International Tax Enforcement (Canada) Order 2015
art. 2
Sch.
The Double Taxation Relief (Taxes on Income) (Canada) Order 1980
Schedule
The Double Taxation Relief (Taxes on Income) (Canada) Order 2003
art 2 Schedule (for appt day(s) see Gazettes)
SCHEDULECONVENTION BETWEEN THE GOVERNMENT OF THE UNITED KINGDOM OF GREAT BRITAIN AND NORTHERN IRELAND AND THE GOVERNMENT OF CANADA FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME AND CAPITAL GAINS
ARTICLE 19Students
Payments which a student, apprentice or business trainee who is or was immediately before visiting one of the Contracting States a resident of a Contracting State and who is present in the other Contracting State solely for the purpose of his education or training receives for the purpose of his maintenance, education or training shall not be taxed in that other State, provided that such payments are made to him from sources outside that other State.