ARTICLE 1

U.S. Income Tax Treaty — Canada Income Tax Treaty and Protocols - 1980 · 2026-10-03 edition · updated 2026-10-04 · United States

Subparagraph 1(h) of Article III (General Definitions) of the Convention shall be deleted and replaced by the following:

“(h) The term “international traffic” with reference to a resident of a Contracting State means any voyage of a ship or aircraft to transport passengers or property (whether or not operated or used by that resident) except where the principal purpose of the voyage is to transport passengers or property between places within the other Contracting State;”

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▸Contents — U.S. Income Tax Treaty — Canada Income Tax Treaty and Protocols - 1980

U.S. Income Tax Treaty — Canada Income Tax Treaty and Protocols - 1980

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