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  1. Canada-Belgium Income Tax Convention Act, 1976 - S.C. 1974-75-76, c. 104, Part II (SCHEDULE II : Convention Between the Government of Canada and the Government of the Kingdom of Belgium for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income and on Capital)

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    • 1 With reference to paragraph 1 of Article 4.

      It is understood that:

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      • (b) the term resident of a Contracting State also includes:

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        • (ii) a company or other organization that is operated exclusively for religious, charitable, scientific, educational, or public purposes and that is generally exempt from tax in a Contracting State and that is a resident of that State according to the laws of that State.

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