Convention Between the Government of Canada and the Government of the United Arab Emirates For the Avoidance of Double Taxation and the Prevention of Fiscal Evasion With Respect to Taxes on Income and on Capital

The government of Canada and the government of the United Arab Emirates,

desiring to conclude a Convention for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital, 

have agreed as follows:

I. Scope of the Convention

Article 1 - Persons Covered

This Convention shall apply to persons who are residents of one or both of the Contracting States.

Article 2 - Taxes Covered

1. This Convention shall apply to taxes on income and on capital imposed on behalf of each Contracting State, irrespective of the manner in which they are levied.

2. There shall be regarded as taxes on income and on capital all taxes imposed on total income, on total capital, or on elements of income or of capital, including taxes on gains from the alienation of movable or immovable property, as well as taxes on capital appreciation.

3. The existing taxes to which the Convention shall apply are, in particular:

a. in the case of Canada, the ta...