# The Double Taxation Relief (Taxes on Income) (Canada) Order 2003, Paragraph 1


Sub-paragraph (c) of paragraph 1 of Article 3 of the Convention shall be deleted and replaced by the following:
“(c) the term “person” includes an individual, a trust, a company, any entity treated as a unit for tax purposes and any other body of persons, but does not include a partnership;”

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Source: https://www.legislation.gov.uk/ukdsi/2003/011046415X/schedule/paragraph/1 (the official version)
Page: https://openlegislation.uk/draft-double-taxation-relief-taxes-on-income-canada-order-2003/schedule/paragraph-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.