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

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  • (c) 

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  • (e) 

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• 4 Where by reason of the provisions of paragraphs 1 and 2 an individual is a resident of both Contracting States, then their status shall be determined as follows:

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  • (c) 

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• 2 The term permanent establishment includes especially:

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  • (c) 

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  • (e) 

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• 7 Notwithstanding the preceding provisions of this Article, the term permanent establishment shall be deemed not to include:

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  • (c) 

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  • (e) 

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  • (f) 

    the maintenance of a fixed place of business solely for any combination of activities mentioned in subparagraphs (a) to (e), provided that the overall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character.

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• 7 Nothing in this Convention shall be construed as preventing Canada from imposing a tax on the earnings attributable to permanent establishments in Canada of a company which is a resident of New Zealand, in addition to the tax which would be chargeable on the earnings of a company which is a resident of Canada, provided that the rate of any additional tax so imposed shall not exceed 5 per cent of the amount of such earnings which have not been subjected to such additional tax in previous taxation years. For the purpose of this paragraph, the term earnings means profits attributable to such permanent establishments in Canada (including gains from the alienation of property forming part of the business property, referred to in paragraph 2 of Article 13, of such permanent establishments) in accordance with Article 7 in a year and previous years after deducting therefrom:

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  • (c) 

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• 5 Notwithstanding paragraph 4, interest referred to in that paragraph may be taxed in the State in which it arises at a rate not exceeding 10 per cent of the gross amount of the interest if:

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  • (c) 

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• 3 The term royalties as used in this Article means payments of any kind received as consideration for:

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  • (c) 

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  • (e) 

    any assistance that is ancillary and subsidiary to, and is furnished as a means of enabling the application or enjoyment of, any such property or right as is mentioned in subparagraph (a), any such equipment as is mentioned in subparagraph (b) or any such knowledge or information as is mentioned in subparagraph (c); or

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• 2 Notwithstanding the provisions of paragraph 1, remuneration derived by a resident of a Contracting State in respect of an employment exercised in the other Contracting State shall be taxable only in the first-mentioned State if:

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  • (c) 

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

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  • (c) 

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• 8 In no case shall the provisions of this Article be construed so as to impose on a Contracting State the obligation:

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  • (c) 

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With reference to Article 4 of the Convention:

It is understood that a resident of a Contracting State includes any agency or instrumentality of any government of:

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• (c) local authority of such State.

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With reference to Article 12 of the Convention:

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• (b) It is understood that the interpretation of subparagraph 3(e) should be guided by paragraph 11.6 of the Commentary on Article 12 of the Organisation for Economic Co-Operation and Development Model Tax Convention on Income and on Capital (July 2008).

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