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The Canada/India treaty was revised on May 6, 1997. The definition of "person" has been modified to include 'any other entity (including a trust) which is treated as a taxable unit under the domestic tax laws'.
The residence tie-breaker rule is modified in respect of non-individuals, so that if the competent authorities fail to settle the question of dual residence by agreement, the person shall not be regarded as a resident of either state. The permanent establishment provisions have been substantially amended.
Permanent establishment
Further facilities are added to the list of permanent establishments: a warehouse if providing storage facilities for others; a store as a sales outlet; a farm plantation or other place for agriculture, forestry or related activities;
an installation, structure used for exploration or exploitation of natural resources, but only where so used for more than 120 days in any 12 month period;
The construction site clause is modified so that a permanent establishment will exist if 'together with other such sites, projects or activities,if any' the site lasts for more than 120 days in any 12 month period.
The furnishing of services 'other than services as defined in article 12' by or through employees or other personnel if the activities aggregate more than 90 days in any 12 month period, or the services...