ARTICLE II

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

Paragraph 4 of Article V (Permanent Establishment) shall be deleted and replaced by the following: “4. The use of an installation or drilling rig or ship in a Contracting State to explore for or exploit natural resources constitutes a permanent establishment if, but only if, such use is for more than three months in any twelve-month period.”

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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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