Article 29B - Death Taxes

Tax Topics

• Public Transactions
• General Concepts
• Statutory Interpretation
• Income Tax Act
• Income Tax Regulations
• Income Tax Application Rules
• Excise Tax Act
• Other Legislation
• Treaties
  • Treaties - General
  • Article 1Personal Scope
  • Article 2Taxes Covered
  • Article 3General Definitions
  • Article 4Residence
  • Article 5Permanent Establishment
  • Article 6Income from Immovable Property
  • Article 7Business Profits
  • Article 8Shipping and Air Transport
  • Article 9Related Persons
  • Article 10Dividends
  • Article 11Interest
  • Article 12Royalties
  • Article 13Capital Gains
  • Article 14Independent Personal Services
  • Article 15Dependant Personal Services
  • Article 16Artistes and Athletes
  • Article 18Pensions and Annuities
  • Article 19Government Services
  • Article 20Students
  • Article 21Exempt Organizations
  • Article 22Other Income
  • Article 24Double Taxation
  • Article 25Non-Discrimination
  • Article 26Mutual Agreement Procedure
  • Article 26AAssistance and Collection
  • Article 27Exchange of Information
  • Article 27AOffshore Activities
  • Article 29Miscellaneous Rules
  • Article 29ALimitation on Benefits
  • Article 29BDeath Taxes