- 1
- For the purposes of this Convention, unless the context otherwise requires:
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- (a)the term “State” means Canada or the Netherlands, as the context requires; the term “States” means Canada and the Netherlands;
- (b)the term “Canada” used in a geographical sense, means the territory of Canada, including any area beyond the territorial seas of Canada which, under the laws of Canada and in accordance with international law, is an area within which Canada may exercise rights with respect to the sea-bed and sub-soil and their natural resources;
- (c)the term “the Netherlands” means the part of the Kingdom of the Netherlands that is situated in Europe and the part of the sea-bed and its sub-soil under the North Sea, over which the Kingdom of the Netherlands has sovereign rights in accordance with international law;
- (d)the term “person” includes an individual, a company and any other body of persons, and in the case of Canada an estate and a trust;
- (e)the term “company” means any body corporate or any entity which is treated as a body corporate for tax purposes;
- (f)the terms “enterprise of one of the States” and “enterprise of the other State” mean respectively an enterprise carried on by a resident of one of the States and an enterprise carried on by a resident of the other State;
- (g)the term “international traffic” means any voyage of a ship or aircraft operated by an enterprise which has its place of effective management in one of the States to transport passengers or property except where the principal purpose of the voyage is to transport passengers or property between places within the other State;
- (h)the term “national” means:
- 1.any individual possessing the nationality of one of the States;
- 2.any legal person, partnership and association deriving its status as such from the laws in force in one of the States;
- (i)the term “competent authority” means:
- 1.in the case of Canada, the Minister of National Revenue or his authorized representative;
- 2.in the Netherlands, the Minister of Finance or his authorized representative.
- 2
- As regard the application of the Convention by a State any term not defined therein shall, unless the context otherwise requires, have the meaning which it has under the law of that State concerning the taxes to which the Convention applies.
