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  1. Proclamation Giving Notice of the Entry into Force on December 12, 2015 of the Annexed Supplementary Convention, entered into on November 18, 2014 and intended to alter the Convention between Canada and Spain for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and Capital - SI/2016-45

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    • 1 Subparagraph (i) of paragraph 1 of Article III (General Definitions) of the Convention shall be deleted and replaced by the following subparagraph:

      • “(i) 
        the term international traffic means any transport by a ship or aircraft operated by an enterprise of a Contracting State, except when such transport is solely between places in the other Contracting State;”

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