发文单位：加拿大
发布日期：1986-5-12
执行日期：1986-12-29
中华人民共和国政府和加拿大政府，愿意缔结关于对所得避免双重征税和防止偷漏税的协定，达成协议如下：
第一条 人的范围
本协定适用于缔约国一方或者同时为双方居民的人。
第二条 税种范围
一、本协定特别适用的现行税种是：
（一）在加拿大方面：
加拿大政府征收的所得税。
（以下简称“加拿大税收”）
（二）在中华人民共和国方面：
1．个人所得税；
2．中外合资经营企业所得税；
3．外国企业所得税；
4．地方所得税。
（以下简称“中国税收”）
二、本协定也适用于本协定签订之日后增加或者代替第一款所列税种的相同或者实质相似的税收。缔约国双方有关当局应将各自税法所作的实质变动，在其变动后的适当时间内通知对方。
第三条 一般定义
一、在本协定中，除上下文另有解释的以外：
（一）“加拿大”一语用于地理概念时，是指加拿大领土，包括根据
国际法和加拿大
法律，加拿大可以行使权力的有关海底、底土和其自然资源的加拿大领海以外的任何区域；
（二）“中华人民共和国”一语用于地理概念时，是指实施中国税法的所有中华人民共和国领土，包括领海，以及根据国际法，中华人民共和国拥有管辖权和实施中国税法的所有领海以外的区域，包括海底和底土；
（三）“缔约国一方”和“缔约国另一方”的用语，按照上下文，是指加拿大或者中华人民共和国；
（四）“税收”一语，按照上下文，是指加拿大税收或者中国税收；
（五）“人”一语包括个人、公司和其它团体；
（六）“公司”一语是指法人团体或者在税收上视同法人团体的实体；
（七）“缔约国一方企业”和“缔约国另一方企业”的用语，分别指缔约国一方居民经营的企业和缔约国另一方居民经营的企业；
（八）“国民”一语是指具有缔约国一方国籍的所有个人和按照该缔约国现行法律取得其地位的所有法人、合伙企业和团体；
（九）“国际运输”一语是指缔约国一方企业以船舶或飞机经营的运输，不包括仅在缔约国另一方各地之间经营的船舶或飞机；
（十）“主管当局”一语，在加拿大方面是指国家税务部长或其授权的代表；在中华人民共和国方面是指财政部或其授权的代表。
二、缔约国一方在实施本协定时，对于未经本协定明确定义的用语，除上下文另有解释的以外，应当具有该缔约国关于本协定适用的税种的法
律所规定的含义。
第四条 居 民
一、在本协定中，“缔约国一方居民”一语是指按照该缔约国法律，由于住所、居所、总机构或管理机构所在地，或者其它类似的标准，在该缔约国负有纳税义务的人。
二、由于第一款的规定，同时为缔约国双方居民的个人，其身份应确定如下：
（一）应认为是其有永久性住所所在缔约国的居民；如果在缔约国双方都有永久性住所，应认为是与其个人和经济关系更密切（重要利益中心）的缔约国的居民；
（二）如果其重要利益中心所在缔约国无法确定，或者如果在缔约国任何一方都没有永久性住所，应认为是其有习惯性居处所在缔约国的居民；
（三）如果其在缔约国双方都有，或者在缔约国任何一方都没有习惯性居处，应认为是其国民的缔约国的居民；
（四）如果其同时是缔约国双方国民，或者不是缔约国任何一方国民，缔约国双方主管当局应通过相互协商解决。
三、由于第一款的规定，除个人外，同时为缔约国双方居民的人，缔约国双方主管当局应通过相互协商设法解决，并确定对这个人适用本协定的方式。
第五条 常设机构
一、在本协定中，“常设机构”一语是指企业进行全部或部分营业的固定营业场所。
二、“常设机构”一语特别包括：
（一）管理场所；
（二）分支机构；
（三）办事处；
（四）工厂；
（五）作业场所；
（六）矿场、油井或气井、采石场或者其它开采自然资源的场所。
三、“常设机构”一语还包括：
（一）建筑工地，建筑、装配或安装工程，或者与其有关的监督管理活动，但该工地、工程或活动，仅以连续6个月以上的为限；
（二）缔约国一方企业通过雇员或者其它人员，在缔约国另一方为同一个项目或相关联的项目提供的劳务，包括咨询劳务，以在任何12个月中连续或累计6个月以上的为限。
四、虽有第一款至第三款的规定，“常设机构”一语应认为不包括：
（一）专为储存、陈列或者交付本企业货物或者商品的目的而使用的设施；
（二）专为储存、陈列或者交付的目的而保存本企业货物或者商品的库存；
（三）专为另一企业加工的目的而保存本企业货物或者商品的库存；
（四）专为本企业采购货物或者商品，或者搜集情报的目的所设的固定营业场所；
（五）专为本企业进行其它准备性或辅助性活动的目的所设的固定营业场所；
（六）专为第（一）项至第（五）项所述活动的结合所设的固定营业场所，如果由于这种结合使该固定营业场所全部活动属于准备性质或辅助性质。
五、虽有第一款和第二款的规定，当一个人（除适用第六款规定的独立代理人外）在缔约国一方代表缔约国另一方企业进行活动，有权并经常在首先提及的缔约国行使这种权力代表该企业签订合同，这个人为该企业进行的任何活动，应认为该企业在该缔约国一方设有常设机构。除非这个人的活动限于第四款所提及的活动，按照该款规定这些活动即使通过该固定营业场所进行，不应认为该固定营业场所为常设机构。
六、缔约国一方企业仅通过经纪人、一般佣金代理人或者任何其他独立代理人在缔约国另一方进行营业，如果这些人按常规进行其本身业务，不应认为该缔约国一方企业在该缔约国另一方设有常设机构。但如果这个代理人的活动全部或几乎全部代表该企业，不应认为是本款所指的独立代理人。
七、缔约国一方居民公司，控制或被控制于缔约国另一方居民公司或者在该缔约国另一方进行营业的公司（不论是否通过常设机构），此项事实不能据以使任何一方公司构成另一方公司的常设机构。
第六条 不动产所得
一、缔约国一方居民从位于缔约国另一方的不动产取得的所得，可以在该缔约国另一方征税。
二、“不动产”一语应当具有财产所在地的缔约国的法律所规定的含义。该用语在任何情况下应包括附属于不动产的财产，农业和林业所使用的牲畜和设备，有关地产的一般法律规定所适用的权利，不动产的用益权以及由于开采或有权开采矿藏、水源和其它自然资源取得的不固定或固定收入的权利。船舶和飞机不应视为不动产。
三、第一款的规定应适用于从直接使用、出租或者任何其它形式使用不动产取得的所得。
四、第一款和第三款的规定也适用于企业的不动产所得和用于进行独立个人劳务的不动产所得。
第七条 营业利润
一、缔约国一方企业的利润应仅在该缔约国征税，但该企业通过设在缔约国另一方常设机构在该缔约国另一方进行营业的除外。如果该企业通过设在该缔约国另一方的常设机构在该缔约国另一方进行营业或已进行营业，其利润可以在该缔约国另一方征税，但应仅以属于该常设机构的利润为限。
二、从属于第三款的规定，缔约国一方企业通过设在缔约国另一方的常设机构在该缔约国另一方进行营业，应将该常设机构视同在相同或类似情况下从事相同或类似活动的独立分设企业，并同该常设机构所隶属的企业完全独立处理，该常设机构可能得到的利润在缔约国各方应归属于该常设机构。
三、确定常设机构的利润时，应当允许扣除其进行营业发生的费用，包括行政和一般管理费用，不论其发生于该常设机构所在缔约国或者其它任何地方。但是，常设机构使用专利或者其它权利支付给企业总机构或该企业其它办事处的特许权使用费、报酬或其它类似款项，具体服务或管理的佣金，以及因借款所支付的利息，银行企业除外，都不作任何扣除（属于偿还代垫实际发生的费用除外）。同样，在确定常设机构的利润时，也不考虑该常设机构从企业总机构或该企业其它办事处取得的特许权使用费、报酬或其它类似款项，具体服务或管理的佣金，以及借款给该企业总机构或该企业其它办事处所获的利息，银行企业除外（属于偿还代垫实际发生的费用除外）。
四、如果缔约国一方习惯于以企业总利润按一定比例分配给所属各单位的方法来确定常设机构的利润，则第二款并不妨碍该缔约国按这种习惯分配方法确定其应纳税的利润。但是，采用的分配方法所得到的结果，应与本条所规定的原则一致。
五、不应仅由于常设机构为企业采购货物或商品，将利润归属于该常设机构。
六、在第一款至第五款中，除有适当的和充分的理由需要变动外，每年应采用相同的方法确定属于常设机构的利润。
七、利润中如果包括本协定其它各条单独规定的所得项目时，本条规定不应影响其它各条的规定。
第八条 船运和空运
一、以船舶或飞机经营国际运输业务所得取得的利润，应仅在企业总机构或实际管理机构所在缔约国征税。
二、虽有第一款和第七条的规定，仅在缔约国一方各地之间以船舶或飞机主要经营旅客或货物运输取得的利润，可以在该缔约国征税。
三、本条规定也适用于参加合伙经营、联合经营或者参加国际经营机构取得的利润。
第九条 联属企业
当：
（一）缔约国一方企业直接或者间接参与缔约国另一方企业的管理、控制或资本，或者
（四）同一人直接或者间接参与缔约国一方企业和缔约国另一方企业的管理、控制或资本，
在上述任何一种情况下，两个企业之间的商业或财务关系不同于独立企业之间的关系，因此，本应由其中一个企业取得，但由于这些情况而没有取得的利润，可以计入该企业的利润，并据以征税。
第十条 股 息
一、缔约国一方居民公司支付给缔约国另一方居民的股息，可以在该缔约国另一方征税。
二、然而，这些股息也可以在支付股息的公司是其居民的缔约国，按照该缔约国法律征税。但是，如果收款人是股息受益所有人，则所征税款：
（一）如果该受益所有人是拥有支付股息公司至少10％选举权股份的公司，不应超过该股息总额的10％；
（二）在其它情况下，不应超过该股息总额的15％。
本款规定，不应影响对该公司支付股息前的利润所征收的公司利润税。
三、本条“股息”一语是指从股份或者非债权关系分享利润的其它权利取得的所得，以及按照进行该项分配的公司是其居民的缔约国税法，视同股份所得同样征税的其它权利的所得。
四、如果股息受益所有人是缔约国一方居民，在支付股息的公司是其居民的缔约国另一方，通过设在该缔约国另一方的常设机构进行营业或者通过设在该缔约国另一方的固定基地从事独立个人劳务，据以支付股息的股份与该常设机构或固定基地有实际联系的，不适用第一款和第二款的规定。在这种情况下，应视具体情况适用第七条或第十四条的规定。
五、缔约国一方居民公司从缔约国另一方取得利润或所得，该缔约国另一方不得对该公司支付的股息征收任何税收。但支付给缔约国另一方居民的股息或者据以支付股息的股份与设在缔约国另一方的常设机构或固定基地有实际联系的除外。对于该公司的未分配的利润，即使支付的股息或未分配的利润全部或部分是发生于该缔约国另一方的利润或所得，该缔约国另一方也不得征收任何税收。
六、虽有本协定中的任何规定，在加拿大设有常设机构的中华人民共和国居民公司，按照加拿大法律的规定，仍应缴纳非加拿大公司的附加税。但是，该附加税的税率不应超过10％。在本款中，“收益”一语是指属于在加拿大的常设机构扣除当年和前几年以下款项后的利润：
（一）属于该常设机构在当年和前几年的营业亏损（包括转让构成该常设机构营业财产部分的财产所造成的亏损）；
（二）除本款所述附加税外，该项利润在加拿大缴纳的所有税收；
（三）在加拿大再投资的利润，但该项扣除额应按有关在加拿大的财产投资计算扣除的现行加拿大法律规定，和以后对这些规定的修改确定，该修改不应影响其基本原则。
七、第六款所述的附加税，应仅在该公司或与该公司经营同样或类似业务的有关的人的累计收益额超过50万加元（＄500，000）的情况下征收。
第十一条 利 息
一、发生于缔约国一方而支付给缔约国另一方居民的利息，可以在该缔约国另一方征税。
二、然而，这些利息也可以在该利息发生的缔约国，按照该缔约国的法律征税。但是，如果收款人是该利息受益所有人，则所征税款不应超过利息总额的10％。
三、虽有第二款的规定，发生在缔约国一方的利息应在该缔约国一方免税，当该利息是支付给：
（一）在加拿大方面：
1．加拿大政府；
2．加拿大银行；
3．因直接或间接贷款或担保贷款的加拿大出口开发公司；
4．加拿大政府拥有并为缔约国双方主管当局所一致承认的金融机构；
（二）在中华人民共和国方面：
1．中华人民共和国政府；
2．中国人民银行；
3．因直接或间接贷款或担保贷款的中国银行或者中国国际信托投资公司（CITIC）；
4．中华人民共和国政府拥有并为缔约国双方主管当局所一致承认的金融机构。
四、本条“利息”一语包括从各种债权取得的所得，不论其有无抵押担保或者是否有权分享债务人的利润，特别是从公债、债券或者信用债券取得的所得，及其溢价和奖金。
五、如果利息受益所有人是缔约国一方居民，在该利息发生的缔约国另一方，通过设在该缔约国另一方的常设机构进行营业或者通过设在该缔约国另一方的固定基地从事独立个人劳务，据以支付该利息的债权与该常设机构或者固定基地有实际联系的，不适用第一款、第二款和第三款的规定。在这种情况下，应视具体情况适用第七条或第十四条的规定。
六、如果支付利息的人为缔约国一方政府、行政区、地方当局或该缔约国居民，应认为该利息发生在该缔约国。然而，当支付利息的人不论是否为缔约国一方居民，在缔约国一方设有常设机构或者固定基地，支付该利息的债务与该常设机构或者固定基地有联系，并由其负担这种利息，上述利息应认为发生于该常设机构或固定基地所在缔约国。
七、由于支付利息的人与受益所有人之间或者他们与其他人之间的特殊关系，就有关债权支付的利息数额超出支付人与受益人所有人没有上述关系所能同意的数额时，本条规定应仅适用于后来提及的数额。在这种情况下，对该支付款项的超出部分，仍应按各缔约国的法律征税，但应对本协定其它规定予以适当注意。
第十二条 特许权使用费
一、发生于缔约国一方而支付给缔约国另一方居民的特许权使用费，可以在该缔约国另一方征税。
二、然而，这些特许权使用费也可以在其发生的缔约国，按照该缔约国的法律征税。但是，如果收款人是该特许权使用费受益所有人，则所征税款不应超过特许权使用费总额的10％。
三、本条“特许权使用费”一语是指使用或有权使用文学、艺术或科学著作，包括电影影片、无线电或电视广播使用的胶片、磁带的版权，专利、专有技术、商标、设计、模型、图纸、秘密配方或秘密程序所支付的作为报酬的各种款项，也包括使用或有权使用工业、商业、科学设备或有关工业、商业、科学经验的情报所支付的作为报酬的各种款项。
四、如果特许权使用费受益所有人是缔约国一方居民，在该特许权使用费发生的缔约国另一方，通过设在该缔约国另一方的常设机构进行营业或者通过设在该缔约国另一方的固定基地从事独立个人劳务，据以支付该特许权使用费的权利或财产与该常设机构或固定基地有实际联系的，不适用第一款和第二款的规定。在这种情况下，应视具体情况适用第七条或第十四条的规定。
五、如果支付特许权使用费的人是缔约国一方政府、行政区、地方当局或该缔约国居民，应认为该特许权使用费发生在该缔约国。然而，当支付特许权使用费的人不论是否为缔约国一方居民，在缔约国一方设有常设机构或者固定基地，支付该特许权使用费的义务与该常设机构或者固定基地有联系，并由其负担这种特许权使用费，上述特许权使用费应认为发生于该常设机构或者固定基地所在缔约国。
六、由于支付特许权使用费的人与受益所有人之间或他们与其他人之间的特殊关系，就有关使用、权利或情报支付的特许权使用费数额超出支付人与受益所有人没有上述关系所能同意的数额时，本条规定应仅适用于后来提及的数额。在这种情况下，对该支付款项的超出部分，仍应按各缔约国的法律征税，但应对本协定其它规定予以适当注意。
第十三条 财产收益
一、缔约国一方居民转让第六条所述位于缔约国另一方的不动产取得的收益，可以在该缔约国另一方征税。
二、转让缔约国一方企业在缔约国另一方的常设机构营业财产部分的动产，或者缔约国一方居民在缔约国另一方从事独立个人劳务的固定基地的动产取得的收益，包括转让常设机构（单独或者随同整个企业）或者固定基地取得的收益，可以在该缔约国另一方征税。
三、缔约国一方居民转让从事国际运输的船舶或飞机，或者转让属于经营上述船舶、飞机的动产取得的收益，应仅在该缔约国一方征税。
四、转让一个公司财产股份的股票取得的收益，该公司的财产又主要直接或者间接由位于缔约国一方的不动产所组成，可以在该缔约国一方征税。
五、缔约国一方居民转让第一款至第四款所述财产以外的任何财产取得的收益，可以在其发生的缔约国征税。
第十四条 独立个人劳务
一、缔约国一方居民由于专业性劳务或者其它独立性活动取得的所得，应仅在该缔约国征税。但具有以下情况之一的，可以在缔约国另一方征税：
（一）在缔约国另一方为从事上述活动设有经常使用的固定基地，在这种情况下，该缔约国另一方可以仅对属于该固定基地的所得征税；
（二）在有关历年中在该缔约国另一方，停留连续或累计超过183天，在这种情况下，该缔约国另一方可以仅对在该缔约国另一方进行活动取得的所得征税。
二、“专业性劳务”一语特别包括独立的科学、文学、艺术、教育或教学活动，以及医师、
律师、工程师、建筑师、牙医师和会计师的独立活动。
第十五条 非独立个人劳务
一、除适用第十六条、第十八条和第十九条的规定以外，缔约国一方居民因受雇取得的薪金、
工资和其它类似报酬，除在缔约国另一方受雇的以外，应仅在该缔约国一方征税。在该缔约国另一方受雇取得的报酬，可以在该缔约国另一方征税。
二、虽有第一款的规定，缔约国一方居民因在缔约国另一方受雇取得的报酬，同时具有以下3个条件的，应仅在该缔约国一方征税：
（一）收款人在有关历年中在该缔约国另一方停留连续或累计不超过183天；
（二）该项报酬由并非该缔约国另一方居民的雇主支付或代表该雇主支付；
（三）该项报酬不是由雇主设在该缔约国另一方的常设机构或固定基地所负担。
三、虽有第一款和第二款的规定，在缔约国一方企业经营国际运输的船舶或飞机上受雇取得的报酬，应仅在该缔约国征税。
第十六条 董事费和高级管理人员报酬
一、缔约国一方居民作为缔约国另一方居民公司的董事会成员取得的董事费和其它类似款项，可以在该缔约国另一方征税。
二、缔约国一方居民由于担任缔约国另一方居民公司高级管理职务取得的薪金、工资和其它类似报酬，可以在该缔约国另一方征税。
第十七条 艺术家和运动员
一、虽有第十四条和第十五条的规定，缔约国一方居民，作为表演家，如戏剧、电影、广播或电视艺术家、音乐家或者作为运动员，在缔约国另一方从事其个人活动取得的所得，可以在该缔约国另一方征税。
二、虽有第七条、第十四条和第十五条的规定，表演家或运动员从事其个人活动取得的所得，并非归属表演家或者运动员本人，而是归属于其他人，该项所得可以在该表演家或运动员从事活动的缔约国征税。
三、虽有第一款和第二款的规定，作为缔约国一方居民的表演家或运动员在缔约国另一方按照缔约国双方的官方文化交流计划进行活动取得的所得，在该缔约国另一方应免予征税。
第十八条 政府服务
一、（一）缔约国一方、行政区或地方当局对向其提供服务的个人支付退休金以外的报酬，应仅在该缔约国征税。
（二）但是，如果该项服务是在缔约国另一方提供，而且提供服务的个人是该缔约国另一方居民，并且该居民：
1．是该缔约国国民；或者
2．不是仅由于提供该项服务，而成为该缔约国的居民，
该项报酬，应仅在该缔约国另一方征税。
二、第十五条、第十六条和第十七条的规定，应适用于向缔约国一方、行政区或地方当局举办的事业提供服务取得的报酬。
第十九条 学 生
学生、企业学徒或实习生是、或者在紧接前往缔约国一方之前曾是缔约国另一方居民，仅由于接受教育、培训的目的，停留在该缔约国一方，其为了维持生活、接受教育或培训的目的取得的款项，该缔约国一方不应征税。
第二十条 其它所得
一、缔约国一方居民的各项所得，不论在什么地方发生，凡本协定上述各条未作规定的，应仅在该缔约国一方征税。
二、第六条第二款规定的不动产所得以外的其它所得，如果所得收款人是缔约国一方居民，通过设在缔约国另一方的常设机构在该缔约国另一方进行营业，或者通过设在该缔约国另一方的固定基地在该缔约国另一方从事独立个人劳务，据以支付所得的权利或财产与该常设机构或固定基地有实际联系的，不适用第一款的规定。在这种情况下，应视具体情况适用第七条或第十四条的规定。
三、虽有第一款和第二款的规定，缔约国一方居民的各项所得，凡本协定上述各条未作规定，而发生在缔约国另一方的，可以在该缔约国另一方征税。
第二十一条 双重征税的消除
一、在加拿大方面，消除双重征税如下：
（一）从属于加拿大关于在加拿大领土以外缴纳的税额在加拿大应征税款中扣除的现行法律规定和其后对这些规定所作的修改（修改不应影响其基本原则），并且除非加拿大法律提供更大的扣除或优惠，发生于中华人民共和国的利润、所得或收益在中华人民共和国缴纳的税款，应从对这些利润、所得或收益缴纳的加拿大税收中扣除。
（二）从属于加拿大关于确定外国附属公司盈余豁免的现行法律规定和其后对这些规定所作的修改（修改不应影响其基本原则），为计算加拿大税收的目的，居住在加拿大的公司在计算其应纳税所得时，允许扣除其从居住在中华人民共和国的外国附属公司盈余豁免中取得的任何股息。为此目的，按照中华人民共和国中外合资经营企业法设立的中加合营企业的加拿大参加者，就其在该合营企业权益而言，应视为具有外国附属公司。
二、第一款第（一）项中，加拿大居民公司在中华人民共和国缴纳的税收，应视为包括任何年度可能缴纳的，但按照以下中国法律规定在该年度或其中任何时期给予免税、减税的中国税收数额：
（一）《中华人民共和国中外合资经营企业所得税法》第五条、第六条和《中华人民共和国中外合资经营企业所得税法施行细则》第三条；
（二）《中华人民共和国外国企业所得税法》第四条和第五条；
（三）中华人民共和国国务院关于经济特区和沿海十四个港口城市减征、免征企业所得税的暂行规定的第一部分的第一条、第二条、第三条、第四条、第十条，第二部分的第一条、第二条、第三条、第四条，第三部分的第一条、第二条和第三条；
上述规定应在本协定签字之日有效，并自协定签字之日起未作修改，或仅在较次要方面作些修改，但不影响其总的性质。
（四）经缔约国双方主管当局同意的，实质相似的，以后可能制定的减免税规定，如果其在以后未作修改，或仅在较次要方面修改，但不影响其总的性质。
（五）在执行本款规定时，中国税收数额应视为：
1．在股息方面：
（1）如果股息收款人是拥有支付股息公司至少10％选举权股份的受益所有人，10％；
（2）在其它情况下，15％；
2．在利息方面，10％；
3．在特许权使用费方面，15％。
三、在中华人民共和国方面，消除双重征税如下：
（一）中华人民共和国居民从加拿大取得的所得，按照本协定规定在加拿大缴纳的税额，应允许在对该居民征收的中国税收中抵免。但是，抵免额不应超过对该项所得按照中华人民共和国税法和规章计算的相应中国税收数额。
（二）从加拿大取得的所得是加拿大居民公司支付给中华人民共和国居民公司的股息，同时该中华人民共和国居民公司拥有支付股息公司股份不少于10％的，该项抵免应考虑支付该股息公司就其所得在加拿大缴纳的税收。
四、在本条中，缔约国一方居民的利润、所得或收益，按照本协定在缔约国另一方征税的，应认为发生于该缔约国另一方。
第二十二条 无差别待遇
一、缔约国一方国民在缔约国另一方负担的税收或者有关条件，不应与该缔约国另一方国民在相同情况下，负担或可能负担的税收或者有关条件不同或比其更重。虽有第一条的规定，本款规定也应适用于不是缔约国一方或者双方居民的个人。
二、缔约国一方企业在缔约国另一方的常设机构税收负担，不应高于该缔约国另一方对其本国进行同样活动的企业。本规定不应理解为缔约国一方根据本国政策或由于民事地位、家庭负担在税收上仅给予该缔约国居民的任何扣除、优惠和减税也必须给予该缔约国另一方居民。
三、缔约国一方企业的资本全部或部分，直接或间接为缔约国另一方一个或更多居民拥有或控制，该企业在该缔约国一方负担的税收或者有关条件，不应与资本全部或部分，直接或间接为第三国一个或更多居民拥有或控制的该缔约国一方其它同类企业的负担或可能负担的税收或者有关条件不同或比其更重。
第二十三条 相互协商程序
一、当一个人认为，缔约国一方或者双方的措施，导致或将导致对其不符合本协定规定的征税时，可以不考虑各缔约国国内法律的补救办法，将案情书面提交本人为其居民的缔约国主管当局；如果其案情属于第二十二条第一款，提交给本人为其国民的缔约国主管当局。此项申请应说明要求修改征税的依据。
二、上述主管当局如果认为所提意见合理，又不能单方面圆满解决时，应设法同缔约国另一方主管当局相互协商解决，以避免不符合本协定规定的征税。
三、缔约国双方主管当局应通过协议设法解决在解释或实施本协定时发生的困难或疑义，以可以对本协定未作规定的消除双重征税问题进行协商。
四、缔约国双方主管当局为达成第二款和第三款的协议，可以相互直接联系。为有助于达成协议，双方主管当局可以进行会谈，口头交换意见。
第二十四条 情报交换
一、缔约国双方主管当局应交换为实施本协定的规定所需要的情报，或缔约国双方关于本协定所涉及的税种的国内法律的规定所需要的情报（以根据这些法律征税与本协定不相抵触为限），特别是防止欺诈或偷漏税的情报。情报交换不受第一条的限制。所交换的情报应作密件处理，仅应告知与本协定所含税种有关的查定、征收人员或当局包括与其有关的裁决上诉的法庭。但可以在公开法庭的诉讼程序或法院判决中公开有关情报。
二、第一款的规定在任何情况下，不应被理解为缔约国一方有以下义务：
（一）采取与该缔约国或缔约国另一方法律和行政惯例相违背的行政措施；
（二）提供按照该缔约国或缔约国另一方法律或正常行政渠道不能得到的情报；
（三）提供泄漏任何贸易、经营、工业、商业、专业秘密、贸易过程的情报或者泄露会违反公共政策的情报。
第二十五条 外交代表和领事官员
本协定应不影响按国际法一般规则或特别协定规定的外交代表或领事官员的税收特权。
第二十六条 生 效
本协定在缔约国双方交换外交照会确认已履行为本协定生效所必需的各自的法律程序之日后的第30天开始生效。本协定应适用于：
（一）本协定生效次年1月1日或以后支付或归于非居民的源泉扣缴的税款；
（二）本协定生效次年1月1日或以后开始的纳税年度的其它税收。
第二十七条 终 止
本协定应长期有效。但缔约国任何一方可以在本协定生效之日起5年后任何历年6月30日或以前，通过外交途径书面通知缔约国对方终止本协定。在这种情况下，本协定应停止适用于：
（一）终止通知发出后次年的历年1月1日或以后支付或归于非居民的源泉扣缴的税款；
（二）终止通知发出后次年的历年1月1日或以后开始的纳税年度的其它税收。
下列代表经授权，已在本协定上签字为证。
本协定于1986年5月12日在北京签订，一式两份，每份都用中文、英文和法文写成，各种文本具有同等效力。
议 定 书
在签订中华人民共和国政府和加拿大政府关于对所得避免双重征税和防止偷漏税的协定时，下列代表同意以下补充规定作为本协定的组成部分：
一、关于第三条第一款第（五）项“人”一语，在加拿大方面还包括遗产、信托和合伙企业。
二、关于第三条第一款第（六）项，法文“societe”一语，同样是指加拿大法律中的公司“corporation”一词。
三、关于第六条第一款，该规定也适用于转让该款所述财产的利润。
四、本协定的规定不应认为以任何方式限制缔约国一方根据该缔约国法律或者缔约国双方政府间的协定，已经给予或今后可能给予的任何税收优惠。
下列代表经授权，已在本议定书上签字为证。
本议定书于1986年5月12日在北京签订，一式两份，每份都用中文、英文和法文写成，各种文本具有同等效力。
AGREEMENT BETWEEN THE GOVERNMENT OF THE PEOPLE'S REPUBLIC OF CHINA AND THE GOVERNMENT OF CANADA FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME
The Government of the People's Republic of China and the Government of Canada；
Desiring to conclude an Agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income；
Have agreed as follows：
Article 1
Personal Scope
This Agreement shall apply to persons who are residents of one or both of the Contracting States.
Article 2
Taxes Covered
1. The existing taxes to which this Agreement shall apply are， in particular：
（a） in the case of Canada：
the income taxes imposed by the Government of Canada，
（hereinafter referred to as “Canadian tax” ） ；
（b） in the case of the People's Republic of China：
（i） the individual income tax；
（ii） the income tax concerning joint ventures with Chinese and foreign investment；
（iii） the income tax concerning foreign enterprises； and
（iv） the local income tax；
（hereinafter referred to as “Chinese tax” ） .
2. This Agreement shall also apply to any identical or substantially similar taxes which are imposed after the date of signature of this Agreement in addition to， or in place of， those referred to in paragraph 1. The relevant authorities of the Contracting States shall notify each other of any substantial changes which have been made in their respective taxation laws within a reasonable period of time after such changes.
Article 3
General Definitions
1. For the purposes of this Agreement， unless the context otherwise requires：
（a） the term “Canada” used in a geographical sense， means the territory of Canada， including any area beyond the territorial seas of Canada which， in accordance with international law and under the laws of Canada， is an area within which Canada may exercise rights with respect to the seabed and sub-soil and their natural resources；
（b） the term “the People's Republic of China” ， when used in a geographical sense， means all the territory of the People's Republic of China， including its territorial sea， in which the laws relating to Chinese tax apply， and all the area beyond its territorial sea， including the seabed and sub-soil thereof， over which the People's Republic of China has jurisdiction in accordance with international law and in which the laws relating to Chinese tax apply；
（c） the terms “a Contracting State” and “the other Contracting State” mean the People's Republic of China or Canada， as the context requires；
（d） the term “tax” means Chinese tax or Canadian tax， as the context requires；
（e） the term “person” includes an individual， a company and any other body of persons；
（f） the term “company” means any body corporate or any entity which is treated as a body corporate for tax purposes；
（g） the terms “enterprise of a Contracting State” and “enterprise of the other Contracting State” mean respectively an enterprise carried on by a resident of a Contracting State and an enterprise carried on by a resident of the other Contracting State；
（h） the term “nationals” means all individuals having the nationality of a Contracting State and all legal persons， partnerships and other bodies of persons deriving their status as such from the law in force in a Contracting State；
（i） the term “international traffic” means any transport by a ship or aircraft operated by an enterprise of a Contracting State， except when the ship or aircraft is operated solely between places in the other Contracting State；
（j） the term “competent authority” means， in the case of the People's Republic of China， the Ministry of Finance or its authorized representative， and in the case of Canada， the Minister of National Revenue or his authorized representative.
2. As regards the application of this Agreement by a Contracting State any term not defined in this Agreement shall， unless the context otherwise requires， have the meaning which it has under the law of that Contracting State concerning the taxes to which this Agreement applies.
Article 4
Resident
1. For the purposes of this Agreement， the term “resident of a Contracting State” means any person who， under the laws of that Contracting State， is liable to tax therein by reason of his domicile， residence， place of head office， place of management or any other criterion of a similar nature.
2. Where by reason of the provisions of paragraph 1 an individual is a resident of both Contracting States， then his status shall be determined as follows：
（a） he shall be deemed to be a resident of the Contracting State in which he has a permanent home available to him； if he has a permanent home available to him in both Contracting States， he shall be deemed to be a resident of the Contracting State with which his personal and economic relations are closer （centre of vital interests） ；
（b） if the Contracting State in which he has his centre of vital interests cannot be determined， or if he has not a permanent home available to him in either Contracting State， he shall be deemed to be a resident of the Contracting State in which he has an habitual abode；
（c） if he has an habitual abode in both Contracting States or in neither of them， he shall be deemed to be a resident of the Contracting State of which he is a national；
（d） if he is a national of both Contracting States or of neither of them， the competent authorities of the Contracting States shall settle the question by mutual agreement.
3. Where by reason of the provisions of paragraph 1 a person other than an individual is a resident of both Contracting States， the competent authorities of the Contracting States shall by mutual agreement endeavour to settle the question and to determine the mode of application of this Agreement to such person.
Article 5
Permanent Establishment
1. For the purposes of this Agreement， the term “permanent establishment” means a fixed place of business through which the business of an enterprise is wholly or partly carried on.
2. The term “permanent establishment” includes especially：
（a） a place of management；
（b） a branch；
（c） an office；
（d） a factory；
（e） a workshop； and
（f） a mine， an oil or gas well， a quarry or any other place of extraction of natural resources.
3. The term “permanent establishment” likewise encompasses：
（a） a building site， a construction， assembly or installation project or supervisory activities in connection therewith， but only where such site， project or activities continue for a period of more than six months；
（b） the furnishing of services， including consultancy services， by an enterprise of a Contracting State through employees or other personnel in the other Contracting State， provided that such activities continue （for the same project or a connected project） for a period or periods aggregating more than six months within any twelve-month period.
4. Notwithstanding the provisions of paragraphs 1 to 3， the term “permanent establishment” shall be deemed not to include：
（a） the use of facilities solely for the purpose of storage， display or delivery of goods or merchandise belonging to the enterprise；
（b） the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of storage， display or delivery；
（c） the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of processing by another enterprise；
（d） the maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise or for collecting information， for the enterprise；
（e） the maintenance of a fixed place of business solely for the purpose of carrying on， for the enterprise， any other activity of a preparatory or auxiliary character；
（f） the maintenance of a fixed place of business solely for any combination of activities mentioned in subparagraphs （a） to （e） provided that the overall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character.
5. Notwithstanding the provisions of paragraphs 1 and 2， where a person-other than an agent of an independent status to whom the provisions of paragraph 6 applies-is acting in a Contracting State on behalf of an enterprise of the other Contracting State and has， and habitually exercises， in the first-mentioned Contracting State an authority to conclude contracts in the name of the enterprise， that enterprise shall be deemed to have a permanent establishment in the first-mentioned Contracting State in respect of any activities which that person undertakes for the enterprise， unless his activities are limited to those mentioned in paragraph 4 which， if exercised through a fixed place of business， would not make that fixed place of business a permanent establishment under the provisions of that paragraph.
6. An enterprise of a Contracting State shall not be deemed to have a permanent establishment in the other Contracting State merely because it carries on business in that other Contracting State through a broker， general commission agent or any other agent of an independent status， provided that such persons are acting in the ordinary course of their business. However， when the activities of such an agent are devoted wholly or almost wholly on behalf of that enterprise， he will not be considered an agent of an independent status within the meaning of this paragraph.
7. The fact that a company which is a resident of a Contracting State controls or is controlled by a company which is a resident of the other Contracting State， or which carries on business in that other Contracting State （whether through a permanent establishment or otherwise）， shall not of itself constitute either company a permanent establishment of the other.
Article 6
Income from Immovable Property
1. Income derived by a resident of a Contracting State from immovable property situated in the other Contracting State may be taxed in that other Contracting State.
2. The term “immovable property” shall have the meaning which it has under the law of the Contracting State in which the property in question is situated. The term shall in any case include property accessory to immovable property， livestock and equipment used in agriculture and forestry， rights to which the provisions of general law respecting landed property apply， usufruct of immovable property and rights to variable or fixed payments as consideration for the working of， or the right to work， mineral deposits， sources and other natural resources； ships and aircraft shall not be regarded as immovable property.
3. The provisions of paragraph 1 shall apply to income derived from the direct use， letting， or use in any other form of immovable property.
4. The provisions of paragraphs 1 ahd 3 shall also apply to the income from immovable property of an enterprise and to income from immovable property used for the performance of independent personal services.
Article 7
Business Profits
1. The profits of an enterprise of a Contracting State shall be taxable only in that Contracting State unless the enterprise carries on business in the other Contracting State through a permanent establishment situated therein. If the enterprise carries on or has carried on business as aforesaid， the profits of the enterprise may be taxed in the other Contracting State but only so much of them as is attributable to that permanent establishment.
2. Subject to the provisions of paragraph 3， where an enterprise of a Contracting State carries on business in the other Contracting State through a permanent establishment situated therein， there shall in each Contracting State be attributed to that permanent establishment the profits which it might be expected to make if it were a distinct and separate enterprise engaged in the same or similar activities under the same or similar conditions and dealing wholly independently with the enterprise of which it is a permanent establishment.
3. In determining the profits of a permanent establishment， there shall be allowed as deductions expenses which are incurred for the purposes of the business of the permanent establishment， including executive and general administrative expenses so incurred， whether in the Contracting State in which the permanent establishment is situated or elsewhere. However， no such deduction shall be allowed in respect of amounts， if any， paid （otherwise than towards reimbursement of actual expenses） by the permanent establishment to the head office of the enterprise or any of its other offices， by way of royalties， fees or other similar payments in return for the use of patents or other rights， or by way of commission， for specific services performed or for management， or， except in the case of a banking enterprise， by way of interest on moneys lent to the permanent establishment. Likewise， no account shall be taken， in the determination of the profits of a permanent establishment， for amounts charged （otherwise than towards reimbursement of actual expenses）， by the permanent establishment to the head office of the enterprise or any of its other offices， by way of royalties， fees or other similar payments in return for the use of patents or other rights， or by way of commission for specific services performed or for management， or， except in the case of a banking enterprise， by way of interest on moneys lent to the head office of the enterprise or any of its other offices.
4. Insofar as it has been customary in a Contracting State to determine the profits to be attributed to a permanent establishment on the basis of an apportionment of the total profits of the enterprise to its various parts， nothing in paragraph 2 shall preclude that Contracting State from determining the profits to be taxed by such an apportionment as may be customary； the method of apportionment adopted shall， however， be such that the result shall be in accordance with the principles contained in this Article.
5. No profits shall be attributed to a permanent establishment by reason of the mere purchase by that permanent establishment of goods or merchandise for the enterprise.
6. For the purposes of paragraphs 1 to 5， the profits to be attributed to the permanent establishment shall be determined by the same method year by year unless there is good and sufficient reason to the contrary.
7. Where profits include items of income which are dealt with separately in other Articles of this Agreement， then， the provisions of those Articles shall not be affected by the provisions of this Article.
Article 8
Shipping and Air Transport
1. Profits from the operation of ships or aircraft in international traffic shall be taxable only in the Contracting State in which the place of head office or the place of effective management is situated.
2. Notwithstanding the provisions of paragraph 1 and Article 7， profits derived from the operation of ships or aircraft used principally to transport passengers or goods exclusively between places in a Contracting State may be taxed in that Contracting State.
3. The provisions of this Article shall also apply to profits from participation in a pool， a joint business or an international operating agency.
Article 9
Associated Enterprises
Where
（a） an enterprise of a Contracting State participates directly or indirectly in the management， control or capital of an enterprise of the other Contracting State， or
（b） the same persons participate directly or indirectly in the management， control or capital of an enterprise of a Contracting State and an enterprise of the other Contracting State， and in either case conditions are made or imposed between the two enterprises in their commercial or financial relations which differ from those which would be made between independent enterprises， then any profits which would， but for those conditions， have accrued to one of the enterprises， but， by reason of those conditions， have not so accrued， may be included in the profits of that enterprise and taxed accordingly.
Article 10
Dividends
1. Dividends paid by company which is a resident of a Contracting State to a resident of the other Contracting State may be taxed in that other Contracting State.
2. However， such dividends may also be taxed in the Contracting State of which the company paying the dividends is a resident， and according to the laws of that Contracting State， but if the recipient is the beneficial owner of the dividends the tax so charged shall not exceed：
（a） 10 per cent of the gross amount of the dividends if the beneficial owner is a company which owns at least 10 per cent of the voting stock of the company paying the dividends；
（b） 15 per cent of the gross amount of the dividends in all other cases.
The provisions of this paragraph shall not affect the taxation of the company in respect of the profits out of which the dividends are paid.
3. The term “dividends” as used in this Article means income from shares or other rights， not being debt-claims， participating in profits， as well as income from other rights which is subjected to the same taxation treatment as income from shares by the taxation laws of the Contracting State of which the company making the distribution is a resident.
4. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the dividends， being a resident of a Contracting State， carries on business in the other Contracting State of which the company paying the dividends is a resident， through a permanent establishment situated therein， or performs in that other Contracting State independent personal services from a fixed base situated therein， and the holding in respect of which the dividends are paid is effectively connected with such permanent establishment or fixed base. In such case the provisions of Article 7 or Article 14， as the case may be， shall apply.
5. Where a company which is a resident of a Contracting State derives profits or income from the other Contracting State， that other Contracting State may not impose any tax on the dividends paid by the company， except insofar as such dividends are paid to a resident of that other Contracting State or insofar as the holding in respect of which the dividends are paid is effectively connected with a permanent establishment or a fixed base situated in that other Contracting State， nor subject the company's undistributed profits to a tax on the company's undistributed profits， even if the dividends paid or the undistributed profits consist wholly or partly of profits or income arising in that other Contracting State.
6. Notwithstanding any provision in this Agreement， a company which is a resident of the People's Republic of China and which has permanent establishments in Canada， shall， in accordance with the provisions of Canadian law， remain subject to the additional tax on companies other than Canadian corporations， but the rate of such additional tax shall not exceed 10 per cent. For the purpose of this paragraph， the term “earnings” means the profits attributable to such permanent establishments in Canada in a year and previous years after deducting therefrom：
（a） business losses attributable to such permanent establishments （including losses from the alienation of property forming part of the business property of such permanent establishments） in such year and previous years，
（b） all taxes chargeable in Canada on such profits， other than the additional tax referred to herein， and
（c） the profits reinvested in Canada， provided that the amount of such deduction shall be determined in accordance with the existing provisions of the law of Canada regarding the computation of the allowance in respect of investment in property in Canada， and any subsequent modification of those provisions which shall not affect the general principle hereof.
7. The additional tax referred to in paragraph 6 shall be levied only to the extent that the cumulative amount of earnings of the company， or of a person related thereto from the same or similar business as that carried on by the company， exceeds five hundred thousand Canadian dollars （ $ 500， 000） .
Article 11
Interest
1. Interest arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other Contracting State.
2. However， such interest may also be taxed in the Contracting State in which it arises， and according to the laws of that Contracting State， but if the recipient is the beneficial owner of the interest the tax so charged shall not exceed 10 per cent of the gross amount of the interest.
3. Notwithstanding the provisions of paragraph 2， interest arising in a Contracting State is exempt from tax in that Contracting State， if it is paid：
（a） in the case of Canada：
（i） to the Government of Canada；
（ii） to the Bank of Canada；
（iii） on a loan directly or indirectly financed or guaranteed by the Canadian Export Development Corporation；
（iv） to a financial establishment owned by the Government of Canada and mutually agreed upon by the competent authorities of the Contracting States；
（b） in the case of the People's Republic of China：
（i） to the Government of the People's Republic of China；
（ii） to the People's Bank of China；
（iii） on a loan directly or indirectly financed or guaranteed by the Bank of China or the Chinese International Trust and Investment Company （CITIC） ；
（iv） to a financial establishment owned by the Government of the People's Republic of China and mutually agreed upon by the competent authorities of the Contracting States.
4. The term “interest” as used in this Article includes income from debt-claims of every kind， whether or not secured by mortgage， and whether or not carrying a right to participate in the debtor's profits， and in particular， income from Government securities and income from bonds or debentures， as well as premiums and bonuses attaching to such securities， bonds or debentures.
5. The provisions of paragraphs 1， 2 and 3 shall not apply if the beneficial owner of the interest， being a resident of a Contracting State， carries on business in the other Contracting State in which the interest arises， through a permanent establishment situated therein， or performs in that other Contracting State independent personal services from a fixed base situated therein， and the debt-claim in respect of which the interest is paid is effectively connected with such permanent establishment or fixed base. In such case the provisions of Article 7 or Article 14， as the case may be， shall apply.
6. Interest shall be deemed to arise in a Contracting State when the payer is the Government of that Contracting State， a political subdivision， a local authority or a resident of that Contracting State. Where， however， the person paying the interest， whether he is a resident of a Contracting State or not， has in a Contracting State a permanent establishment or a fixed base in connection with which the indebtedness on which the interest is paid was incurred， and such interest is borne by such permanent establishment or fixed base， then such interest shall be deemed to arise in the Contracting State in which the permanent establishment or fixed base is situated.
7. Where， by reason of a special relationship between the payer and the beneficial owner or between both of them and some other person， the amount of the interest， having regard to the debt-claim for which it is paid， exceeds the amonut which would have been agreed upon by the payer and the beneficial owner in the absence of such relationship， the provisions of this Article shall apply only to the last-mentioned amount. In such case， the excess part of the payments shall remain taxable according to the laws of each Contracting State， due regard being had to the other provisions of this Agreement.
Article 12
Royalties
1. Royalties arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other Contracting State.
2. However， such royalties may also be taxed in the Contracting State in which they arise， and according to the laws of that Contracting State， but if the recipient is the beneficial owner of the royalties the tax so charged shall not exceed 10 per cent of the gross amount of the royalties.
3. The term “royalties” as used in this Article means payments of any kind received as a consideration for the use of， or the right to use， any copyright of literary， artistic or scientific work including cinematograph films and films or tapes for radio or television broadcasting， any patent， know-how， trade mark， design or model， plan， secret formula or process， or for the use of， or the right to use， industrial， commercial or scientific equipment， or for information concerning industrial， commercial or scientific experience.
4. The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the royalties， being a resident of a Contracting State， carries on business in the other Contracting State in which the royalties arise， through a permanent establishment situated therein， or performs in that other Contracting State independent personal services from a fixed base situated therein， and the right or property in respect of which the royalties are paid is effectively connected with such permanent establishment or fixed base. In such case the provisions of Article 7 or Article 14， as the case may be， shall apply.
5. Royalties shall be deemed to arise in a Contracting State when the payer is the Government of that Contracting State， a political subdivision， a local authority or a resident of that Contracting State. Where， however， the person paying the royalties， whether he is a resident of a Contracting State or not， has in a Contracting State a permanent establishment or a fixed base in connection with which the liability to pay the royalties was incurred， and such royalties are borne by such permanent establishment or fixed base， then such royalties shall be deemed to arise in the Contracting State in which the permanent establishment or fixed base is situated.
6. Where， by reason of a special relationship between the payer and the beneficial owner or between both of them and some other person， the amount of the royalties， having regard to the use， right or information for which they are paid， exceeds the amount which would have been agreed upon by the payer and the beneficial owner in the absence of such relationship， the provisions of this Article shall apply only to the last-mentioned amount. In such case， the excess part of the payments shall remain taxable according to the laws of each Contracting State， due regard being had to the other provisions of this Agreement.
Article 13
Capital Gains
1. Gains derived by a resident of a Contracting state from the alienation of immovable property referred to in Article 6 and situated in the other Contracting state may be taxed in that other Contracting state.
2. Gains from the alienation of movable property forming part of the business property of a permanent establishment which an enterprise of a Contracting State has in the other Contracting State or of movable property pertaining to a fixed base available to a resident of a Contracting State in the other Contracting State for the purpose of performing independent personal services， including such gains from the alienation of such a permanent establishment （alone or with the whole enterprise） or of such a fixed base， may be taxed in that other Contracting State.
3. Gains from the alienation of ships or aircraft operated in international traffic and movable property pertaining to the operation of such ships or aircraft which are received by a resident of a Contracting State shall be taxable only in that Contracting State.
4. Gains from the alienation of shares in the capital of a Company， the assets of which consist mainly， directly or indirectly， of immovable property situated in a Contracting State， may be taxed in that Contracting State.
5. Gains derived by a resident of a Contracting State from the alienation of any property other than that referred to in paragraphs 1 to 4 above， may be taxed in the Contracting State in which they arise.
Article 14
Independent Personal Services
1. Income derived by a resident of a Contracting State in respect of professional services or other activities of an independent character shall be taxable only in that Contracting State except in the following circumstances， when such income may also be taxed in the other Contracting State：
（a） if he has a fixed base regularly available to him in the other Contracting State for the purpose of performing his activities； in that case， only so much of the income as is attributable to that fixed base may be taxed in that other Contracting State； or
（b） if his stay in the other Contracting State for a period or periods exceeding in the aggregate 183 days in the calendar year concerned； in that case， only so much of the income as is derived from his activities performed in that other Contracting State may be taxed in that other Contracting State.
2. The term “professional services” includes especially independent scientific， literary， artistic， educational or teaching activities as well as the independent activities of physicians， lawyers， engineers， architects， dentists and accountants.
Article 15
Dependent Personal Services
1. Subject to the provisions of Articles 16， 18 and 19， salaries， wages and other similar remuneration derived by a resident of a Contracting State in respect of an employment shall be taxable only in that Contracting State unless the employment is exercised in the other Contracting State. If the employment is so exercised， such remuneration as is derived therefrom may be taxed in that other Contracting State.
2. Notwithstanding the provisions of paragraph 1， remuneration derived by 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 Contracting State if：
（a） the recipient is present in that other Contracting State for a period or periods not exceeding in the aggregate 183 days in the calendar year concerned； and
（b） the remuneration is paid by， or on behalf of， an employer who is not a resident of that other Contracting State； and
（c） the remuneration is not borne by a permanent establishment or a fixed base which the employer has in that other Contracting State.
3. Notwithstanding the provisions of paragraphs 1 and 2， remuneration in respect of an employment exercised aboard a ship or aircraft operated in international traffic by an enterprise of a Contracting State， shall be taxable only in that Contracting State.
Article 16
Directors' Fees and Remuneration of Top-Level Managerial Officials
1. Directors'fees and other similar payments derived by a resident of a Contracting State in his capacity as a member of the board of directors of a company which is a resident of the other Contracting State may be taxed in that other Contracting State.
2. Salaries， wages and other similar remuneration derived by a resident of a Contracting State in his capacity as an official in a top-level managerial position of a company which is a resident of the other Contracting State may be taxed in that other Contracting State.
Article 17
Artistes and Athletes
1. Notwithstanding the provisions of Articles 14 and 15， income derived by a resident of a Contracting State as an entertainer， such as a theatre， motion picture， radio or television artiste， or a musician， or as an athlete， from his personal activities as such exercised in the other Contracting State， may be taxed in that other Contracting State.
2. Where income in respect of personal activities exercised by an entertainer or an athlete in his capacity as such accrues not to the entertainer or athlete himself but to another person， that income may， notwithstanding the provisions of Articles 7， 14 and 15， be taxed in the Contracting State in which the activities of the entertainer or athlete are exercised.
3. Notwithstanding the provisions of paragraphs 1 and 2， income derived from the activities of an entertainer or an athlete who is a resident of a Contracting State， exercised in the other Contracting State within the framework of an official cultural exchange program between the Contracting States， shall not be taxed in that other Contracting State.
Article 18
Government Service
1.
（a） Remuneration， other than a pension， paid by a Contracting State or a political subdivision or a local authority thereof to an individual in respect of services rendered to that Contracting State or subdivision or authority shall be taxable only in that Contracting State.
（b） However， such remuneration shall be taxable only in the other Contracting State if the services are rendered in that Contracting State and the individual is a resident of that Contracting State who：
（i） is a national of that Contracting State； or
（ii） did not become a resident of that Contracting State solely for the purpose of rendering the services.
2. The provisions of Articles 15， 16 and 17 shall apply to remuneration in respect of services rendered in connection with a business carried on by a Contracting State or a political subdivision or a local authority thereof.
Article l9
Students
Payments which a student， apprentice or business trainee who is， or was immediately before visiting a Contracting State， a resident of the other Contracting State and who is present in the first-mentioned 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 Contracting State.
Article 20
Other lncome
1. Items of income of a resident of a Contracting State， wherever arising， not dealt with in the foregoing Articles of this Agreement shall be taxable only in that Contracting State.
2. The provisions of paragraph 1 shall not apply to income， other than income from immovable property as defined in paragraph 2 of Article 6， if the recipient of such income， being a resident of a Contracting State， carries on business in the other Contracting State through a permanent establishment situated therein， or performs in that other Contracting State independent personal services from a fixed base situated therein， and the right or property in respect of which the income is paid is effectively connected with such permanent establishment of fixed base. In such case the provisions of Article 7 or Article 14， as the case may be， shall apply.
3. Notwithstanding the provisions of paragraphs 1 and 2， items of income of a resident of a Contracting State not dealt with in the foregoing Articles of this Agreement， and arising in the other Contracting State may be taxed in that other Contracting State.
Article 21
Methods for the Elimination of Double Taxation
1. In the case of Canada， double taxation shall be avoided as follows：
（a） Subject to the existing provisions of the law of Canada regarding the deduction from tax payable in Canada of tax paid in a territory outside Canada and to any subsequent modification of those provisions which shall not affect the general principle hereof and unless a greater deduction or relief is provided under the laws of Canada， tax payable in the People's Republic of China on profits， income or gains arising in the People's Republic of China shall be deducted from any Canadian tax payable in respect of such profits， income or gains.
（b） Subject to the existing provisions of the law of Canada regarding the determination of the exempt surplus of a foreign affiliate and to any subsequent modification of those provisions-which shall not affect the general principle hereof-for the purpose of computing Canadian tax， a company resident in Canada shall be allowed to deduct in computing its taxable income any dividend received by it out of the exempt surplus of a foreign affiliate resident in the People's Republic of China， and for this purpose， the Canadian participant in a Chinese-Canadian joint venture established according to the law of the People's Republic of China concerning joint ventures with Chinese and foreign investment shall be treated as having a foreign affiliate in respect of its interest in the joint venture.
2. For the purposes of paragraph 1 （a）， tax payable in the People's Republic of China by a company which is a resident of Canada shall be deemed to include any amount which would have been payable as Chinese tax for any year but for an exemption from， or reduction of， tax granted for that year or any part thereof under any of the following provisions of Chinese law：
（a） Articles 5 and 6 of the Income Tax Law of the People's Republic of China concerning Joint Venture with Chinese and Foreign Investment and Article 3 of the Detailed Rules and Regulations for the Implementation of the Income Tax Law of the People's Republic of China concerning Joint Ventures with Chinese and Foreign Investment；
（b） Articles 4 and 5 of the Income Tax Law of the People's Republic of China concerning Foreign Enterprises；
（c） Articles I， II， III， IV and X of Part I， Articles I， II， III and IV of Part II and Articles I， II and III of part III of the interim provisions of the State Council of the People's Republic of China concerning reduction or exemption from enterprise income tax in special economic zones and coastal cities；
so far as they were in force on， and have not been modified since， the date of signature of this Agreement， or have been modified only in minor respects so as not to affect their general character； or
（d） any other provision which may subsequently be made granting an exemption or reduction of tax which is agreed by the competent authorities of the Contracting States to be of a substantially similar character， if it has not been modified thereafter or has been modified only in minor respects so as not to affect its general character.
（e） For the application of this paragraph， the amount of Chinese tax shall be deemed to be：
（i） in the case of dividends
-10 per cent if the recipient of the dividends is the beneficial owner of at least 10 per cent of the voting stock of the company paying the dividends；
-15 per cent in all other cases；
（ii） in the case of interest 10 per cent； and
（iii） in the case of royalties 15 per cent.
3. In the case of the People's Republic of China， double taxation shall be avoided as follows：
（a） Where a resident of the People's Republic of China derives income from Canada， the amount of tax payable in Canada in respect of that income in accordance with the provisions of this Agreement shall be allowed as a credit against the Chinese tax imposed on that resident. The amount of credit， however， shall not exceed the amount of the Chinese tax computed as appropriate to that income in accordance with the taxation laws and regulations of the People's Republic of China.
（b） Where the income derived from Canada is a dividend paid by a company which is a resident of Canada to a company which is a resident of the People's Republic of China and which owns not less than 10 per cent of the shares of the company paying the dividend， the credit shall take into account the tax payable in Canada by the company paying the dividend in respect of its income.
4. For the purposes of this Article， profits， income or gains of a resident of a Contracting State which are taxed in the other Contracting State in accordance with this Agreement shall be deemed to arise from sources in that other Contracting State.
Article 22
Non-Discrimination
1. Nationals of a Contracting State shall not be subjected in the other Contracting State to any taxation or any requirement connected therewith which is other or more burdensome than the taxation and connected requirements to which nationals of that other Contracting State in the same circumstances are or may be subjected. The provisions of this paragraph shall， notwithstanding the provisions of Article 1， also apply to individuals who are not residents of one or both of the Contracting States.
2. The taxation on a permanent establishment which an enterprise of a Contracting State has in the other Contracting State shall not be less favourably levied in that other Contracting State than the taxation levied on enterprises of that other Contracting State carrying on the same activities. The provisions of this paragraph shall not be construed as obliging a Contracting State to grant to residents of the other Contracting State any personal allowances， reliefs and reductions for taxation purposes on account of civil status or family responsibilities which it grants to its own residents.
3. Enterprises of a Contracting State， the capital of which is wholly or partly owned or controlled， directly or indirectly， by one or more residents of the other Contracting State， shall not be subjected in the first-mentioned Contracting State to any taxation or any requirement connected therewith which is other or more burdensome than the taxation and connected requirements to which other similar enterprises of the first-mentioned Contracting State， the capital of which is wholly or partly owned or controlled， directly or indirectly， by one or more residents of a third State， are or may be subjected.
Article 23
Mutual Agreement Procedure
1. Where a person considers that the actions of one or both of the Contracting States result or will result for him in taxation not in accordance with the provisions of this Agreement， he may， irrespective of the remedies provided by the domestic law of those Contracting States， address to the competent authority of the Contracting State of which he is a resident， or to that of the Contracting State of which he is a national if his case comes under paragraph 1 of Article 22， an application in writing stating the grounds for claiming the revision of such taxation.
2. The competent authority shall endeavour， if the objection appears to it to be justified and if it is not itself able to arrive at a satisfactory solution， to resolve the case by mutual agreement with the competent authority of the other Contracting State， with a view to the avoidance of taxation which is not in accordance with the provision of this Agreement.
3. The competent authorities of the Contracting States shall endeavour to resolve by mutual agreement any difficulties or doubts arising as to the interpretation or application of this Agreement. They may also consult together for the elimination of double taxation in cases not provided for in this Agreement.
4. The competent authorities of the Contracting States may communicate with each other directly for the purpose of reaching an agreement in the sense of paragraphs 2 and 3. When it seems advisable for the purpose of reaching agreement， the competent authorities may meet together for an oral exchange of opinions.
Article 24
Exchange of Information
1. The competent authorities of the Contracting States shall exchange such information as is necessary for carrying out the provisions of this Agreement or of the domestic laws of the Contracting States concerning taxes covered by this Agreement， insofar as the taxation thereunder is not contrary to this Agreement， in particular for the prevention of fraud or evasion of such taxes. The exchange of information is not restricted by Article 1. Any information so exchanged shall be treated as secret and shall be disclosed only to persons or authorities， including courts， involved in the assessment or collection of the taxes covered by this Agreement or the determination of appeals in relation thereto. Such information may be disclosed in public court proceedings or in judicial decisions.
2. In no case shall the provisions of paragraph 1 be construed so as to impose on a Contracting State the obligation：
（a） to carry out administrative measures at variance with the laws and the administrative practice of that or of the other Contracting State；
（b） to supply information which is not obtainable under the laws or in the normal course of the administration of that or of the other Contracting state； or
（c） to supply information which would disclose any trade， business， industrial， commercial or professional secret or trade process， or information， the disclosure of which would be contrary to public policy.
Article 25
Diplomatic Agents and Consular Officers
Nothing in this Agreement shall affect the fiscal privileges of diplomatic agents or consular officers under the general rules of international law or under the provisions of special agreements.
Article 26
Entry into Force
This Agreement shall enter into force on the thirtieth day after the date on which diplomatic notes indicating the completion of internal legal procedures necessary in each country for the entry into force of this Agreement have been exchanged. This Agreement shall have effect：
（a） in respect of tax withheld at the source on amounts paid or credited to non-residents on or after the first day of January next following that in which this Agreement enters into force； and
（b） in respect of other taxes for taxation years beginning on or after the first day of January next following that in which this Agreement enters into force.
Article 27
Termination
This Agreement shall continue in effect indefinitely but either of the Contracting States may， on or before the thirtieth day of June in any calendar year beginning after the expiration of a period of five years from the date of its entry into force， give to the other Contracting State， through diplomatic channels， written notice of termination. In such event， this Agreement shall cease to have effect：
（a） in respect of tax withheld at the source on amounts paid or credited to non-residents on or after the first day of January in the calendar year next following that in which the notice of termination is given； and
（b） in respect of other taxes for taxation years beginning on or after the first day of January in the calendar year next following that in which the notice of termination is given.
IN WITNESS WHEREOF the undersigned， duly authorized to that effect， have signed this Agreement.
DONE in duplicate at Beijing， this twelfth day of May， 1986， in the Chinese， English and French languages， each version being equally authentic.
PROTOCOL
At the moment of signing the Agreement this day concluded between the Government of the People's Republic of China and the Government of Canada for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income， the undersigned have agreed upon the following additional provisions which shall be an integral part of the Agreement.
1. With respect to paragraph 1 （e） of Article 3， the term “person” also includes， in the case of Canada， an estate， a trust and a partnership.
2. With respect to paragraph 1 （f） of Article 3， it is understood that in French the term “société” also means a “corporation” as the word is used in the Canadian law.
3. With respect to paragraph 1 of Article 6， the provisions shall also apply to profits from the alienation of property referred to therein.
4. The provisions of the Agreement shall not be construed to restrict in any manner any tax benefit which is or may hereafter be accorded in a Contracting State by the laws of that Contracting State or by any agreement between the governments of the Contracting States.
IN WITNESS WHEREOF the undersigned， duly authorized to that effect， have signed this Protocol.
DONE in duplicate at Beijing， this twelfth day of May， 1986， in the Chinese， English and French languages， each version being equally authentic.
发表于 2014-12-17 08:53:23
楼主
发表于 2014-12-17 19:52:49