Document ID: chunk:federal_register_of_legislation:C2004A01066:schedule:3a:p10
Version: federal_register_of_legislation:C2004A01066
Segment Type: schedule
Provision Reference: sch 3A (pt 10/10)
Character Range: 26463–28590

by both Contracting States.".

ARTICLE 16

 A new Article 26A shall be added to the Convention immediately after Article 26 as follows:

"ARTICLE 26A

Various Interests of Canadian Residents

 Nothing in this Convention shall be construed as preventing Canada from imposing a tax on amounts included in the income of a resident of Canada with respect to a partnership, trust, or controlled foreign affiliate, in which that resident has an interest.".

ARTICLE 17

 The Government of Australia and the Government of Canada shall notify each other through the diplomatic channel of the completion of their respective internal procedures required for the bringing into force of this Protocol which shall form an integral part of the Convention. The Protocol shall enter into force on the date of the later of these notifications and its provisions shall thereupon have effect:

(a) in Australia:

 (i) in respect of withholding tax on income that is derived by a non‑resident, in relation to income derived on or after 1 January in the calendar year next following that in which the Protocol enters into force; and

 (ii) in respect of other Australian tax, in relation to income, profits or gains of any year of income beginning on or after 1 July in the calendar year next following that in which the Protocol enters into force;

(b) in Canada:

 (i) in respect of tax withheld at the source on amounts paid or credited to non‑residents, on or after 1 January in the calendar year next following that in which the Protocol enters into force; and

 (ii) in respect of other Canadian tax, for taxation years beginning on or after 1 January in the calendar year next following that in which the Protocol enters into force.

 IN WITNESS WHEREOF the undersigned, duly authorised thereto by their respective Governments, have signed this Protocol.

 DONE at Canberra, this twenty‑third day of January 2002, in the English and French languages, the two versions being equally authentic.

FOR THE GOVERNMENT    FOR THE GOVERNMENT
OF AUSTRALIA:      OF CANADA:

Helen Lloyd Coonan     Jean T. Fournier
[Signatures omitted]