Article 1
Persons Covered
This Convention shall apply to persons who are residents of one or both of the Contracting States.
Website Last updated:
June 26, 2026
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
[GTL Notes - See Protocol]
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:
Contents
CHAPTER I - SCOPE OF THE CONVENTION
Article 1 - Persons Covered
Article 2 - Taxes Covered
Article 3 - General Definitions
CHAPTER II - DEFINITIONS
Article 4 - Resident
Article 5 - Permanent Establishment
Article 6 - Income from Immovable Property
CHAPTER III - TAXATION OF INCOME
Article 7 - Business Profits
Article 8 - Shipping and Air Transport
Article 9 - Associated Enterprises
Article 10 - Dividends
Article 11 - Interest
Article 12 - Royalties
Article 13 - Capital Gains
Article 14 - Independent Personal Services
Article 15 - Dependent Personal Services
Article 16 - Directors' Fees
Article 17 - Artistes and Sportspersons
Article 18 - Pensions and Annuities
Article 19 - Government Service
Article 20 - Students
Article 21 - Income of Government and Institutions
Article 22 - Other Income
CHAPTER IV - TAXATION OF CAPITAL
Article 23 - Capital
Article 24 - Elimination of Double Taxation
CHAPTER V - METHODS FOR PREVENTION OF DOUBLE TAXATION
Article 25 - Non-Discrimination
CHAPTER VI - SPECIAL PROVISIONS
Article 26 - Mutual Agreement Procedure
Article 27 - Exchange of Information
Article 28 - Members of Diplomatic and Consular Missions
Article 29 - Miscellaneous Rules
Article 30 - Entry into Force
CHAPTER VII - FINAL PROVISIONS
Article 31 - Termination
Protocol