,canada ,cu/oms                       #a
& ,rev5ue ,ag5cy

          ,9t]pret,n ,bullet9
    
,subject3 ,special ,rel1se
  ,"k-,h[ & ,simil> ,pay;ts 6,non-
  ,resid5ts
,numb]3 ,,it-#cjc
,date3 ,septemb] #ai1 #aihe
,ref];e3 ,p>agraph #bab7#a77d7 7al
  subsec;ns #bab7#e71 7#ac71 7#ac.a7 &
  7#ac.b77

,p>agraph #b is revis$ 6r1d z foll[s3
  #b4 ,x %d 2 not$ t pay;ts 0a non-
  resid5t payor 6a non-resid5t payee may
  2 subject 6,canadian tax if ! payor is
  deem$ 0subsec;n #bab7#ac7 or
  #bab7#ac.b7 6be a resid5t ( ,canada =!
  purposes ( sec;n #bab or ,"p ,,xiii4
  ,": a "pn]%ip pays or cr$its an am.t
  7o!r ?an a capital exp5diture or o!r
  non-deducti# pay;t7 6a non-resid5t
  p]son1 p>agraph #bab7#ac.a77a7      #a
             ,,it-#cjc;,,sr          a#a
  deems t "pn]%ip 6be a p]son resid5t 9
  ,canada & "!=e obligat$ 6)hold tax z
  requir$ "u sec;n #bab4 ,9 a4i;n1 ": a
  resid5t p]son pays or cr$its an am.t
  6a "pn]%ip t is n a ,canadian "pn]%ip
  2c n all ( xs memb]s >e resid5t 9
  ,canada1 p>agraph #bab7#ac.a77b7 deems
  t "picul> "pn]%ip 6be a non-resid5t
  p]son & "!=e subject 6tax "u sec;n
  #bab4
,p>agraph #d is revis$ 6r1d z foll[s3
  #d4 ,p>agraph #bab7#a77d7 provides =
  an 9come tax ( #be@3p on all am.ts pd
  or cr$it$ 6a non-resid5t p]son z1 on
  a3.t or 9 lieu ( pay;t (1 or 9
  satisfac;n (1 r5t1 royalty or a simil>
  pay;t 7o!r ?an an 9cre;tal res\rce
  royalty or an 9cre;tal produc;n
  royalty z def9$ 9 subsec;n #gi7#a7 (!
  ,petroleum & ,gas ,rev5ue ,tax ,act pd
  or cr$it$ af #aiha74 ,! types ( pay;ts
  subject 6tax "u p>agraph #bab7#a77d7
  9clude1 b >e n limit$ to1 ^? describ$
  9 subp>agraphs #bab7#a77d77;i7 to   #b
             ,,it-#cjc;,,sr          b#a
  7;v7 b d n 9clude ^? describ$ 9
  subp>agraphs #bab7#a77d77;vi7 to 7;x74
  ,! provi.ns ( bilat]al tax agree;ts 2t
  ,canada & o!r c.tries may reduce !
  rate ( ? tax or1 9 "s cases1 :olly
  exempt "s pay;ts 7see #cd & #ce 2l74
,p>agraph #bh is revis$ 6r1d z foll[s3
  #bh4 ,royalties & simil> pay;ts 9
  respect (a copy"r on a lit]>y1
  dramatic1 musical or >ti/ic "w >e n
  subject 6)hold+ tax "u p>agraph
  #bab7#a77d7 0virtue ( subp>agraph
  #bab7#a77d77;vi74 ,h["e1 z provid$
  0subsec;n #bab7#e71 pay;ts =a "r 9 or
  ! use (a mo;n picture film or a film
  or video tape =
--------------------------------------#b
  use 9 3nec;n ) televi.n t is 6be us$
  or reproduc$ 9 ,canada is subject 6a
  )hold+ tax ( #be@3p 7un.s reduc$
  0tr1ty74


                                      #c
             ,,it-#cjc;,,sr          a#b
,p>agraphs #ce & #cf >e replac$ 0!
  foll[+3
  #ce4 ,= example1 al? p>agraph
  #bab7#a77d7 & subsec;n #bab7#e7
  provide =a )hold+ tax ( #be@3p on
  royalties or simil> pay;ts1 a numb] (
  provi.ns 9 ! ,canada-,u4,s4 ,9come
  ,tax ,3v5;n 7#aihj7 may a6ect ! tax,n
  ( s* pay;ts ": ! b5eficial [n] (!
  royalties is a resid5t (! ,unit$
  ,/ates4 ,>ticle ,,xii (! ,canada-
  ,u4,s4 ,9come ,tax ,3v5;n 7#aihj7
  limits ! rate ( )hold+ tax on s*
  pay;ts 6#aj@3p provid$ t ! prop]ty or
  "r on : ! royalties >e pd is n
  e6ectively 3nect$ )a 8p]man5t
  e/abli%;t0 7,>ticle ;,v (! ,3v5;n7 "?
  : ! non-resid5t b5eficial [n] c>ries
  on a busi;s 9 ,canada or a fix$ base 9
  ,canada "? : ! non-resid5t b5eficial
  [n] p]=ms 9dep5d5t p]sonal s]vices4
  ,": ! "r or prop]ty is e6ectively
  3nect$ )a p]man5t e/abli%;t or a fix$
  base 9 ,canada1 ! royalty 9come1    #d
             ,,it-#cjc;,,sr          b#b
  9clud+ t 9 respect (! produc;n or
  reproduc;n ( any lit]>y1 dramatic1
  musical or >ti/ic "w1 is tax$ "u !
  provi.ns ( ,>ticle ,,vii 7busi;s
  pr(its7 or ,>ticle ,,xiv 79dep5d5t
  p]sonal s]vices74

  ,! ,canada-,u4,k4 ,9come ,tax ,3v5;n
  7#aigh7 provides rules simil> 6^? (!
  ,canada-,u4,s4 ,9come ,tax ,3v5;n
  7#aihj74












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