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• 4 The term royalties as used in this Article means payments of any kind received as a consideration for the use of, or the right to use, any copyright of literary, artistic or scientific work including payments of any kind in respect of motion picture films and works on film, videotape or other means of reproduction for use in connection with television, any patent, trade mark, design or model, plan, secret formula or process or other intangible property, or for the use of, or the right to use, industrial, commercial or scientific equipment, or for information concerning industrial, commercial or scientific experience.

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• 6 For purposes of paragraph 3 of Article XXII (Consultation) of the General Agreement on Trade in Services, the Contracting States agree that, notwithstanding that paragraph, any dispute between them as to whether a measure falls within the scope of this Convention may be brought before the Council for Trade in Services, as provided by that paragraph, only with the consent of both Contracting States. Any doubt as to the interpretation of this paragraph shall be resolved under paragraph 3 of this Article or, failing agreement under that procedure, pursuant to any other procedure agreed to by both Contracting States.

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• 2 In no case shall the provisions of paragraph 1 be construed so as to impose on a Contracting State the obligation:

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  • (c) to supply information which would disclose any trade, business, industrial, commercial or professional secret or trade process, or information, the disclosure of which would be contrary to public policy (ordre public).

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• 5 The exemption provided under subparagraph (b) of paragraph 3 of Article 12 shall not apply where the enterprise benefiting from the royalties has, in a State which is not a Contracting State, a permanent establishment to which the royalties are attributable and where the royalties are subject, in the State of residence of the enterprise and in the State where the permanent establishment is situated, to a tax the total of which is less than 60 per cent of the tax that would be imposed in the State of residence of the enterprise if the royalties were attributable to the enterprise and not to the permanent establishment. The provisions of this paragraph shall not apply:

  • (a) if the royalties are derived in connection with or incidental to the active conduct of a trade or business carried on in the State which is not a Contracting State; or

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• 2 With reference to paragraph 6 of Article 10.

  The provisions of this paragraph shall also apply with respect to earnings derived from the alienation of immovable property in Canada by a company carrying on a trade in immovable property, whether or not it has a permanent establishment in Canada, but only insofar as these earnings may be taxed in Canada under the provisions of Article 6 or paragraph 1 of Article 13.

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