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  1. Proclamation Giving Notice of the Coming into Force on December 31, 2004 of the Convention Between Canada and Romania for the Avoidance of Double Taxation - SI/2005-87

    [...]

    • 1 For the purposes of this Convention, unless the context otherwise requires:

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      • (h) the term international traffic means any voyage by a ship or aircraft operated by an enterprise of a Contracting State to transport passengers or property except where the principal purpose of the voyage is to transport passengers or property between places in the other Contracting State;

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    • [...]

    • 2 Notwithstanding the provisions of Article 7, profits derived by an enterprise of a Contracting State from a voyage of a ship or aircraft where the principal purpose of the voyage is to transport passengers or property between places in the other Contracting State may be taxed in that other State.

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