General Definitions Définitions générales. For the purposes of this Agreement, unless the context otherwise requires:
General Definitions Définitions générales. 1. In this Agreement, unless the context otherwise requires:
(a) the term ‘‘Canada’’, used in a geographical sense, means the territory of Canada, including:
(i) any area beyond the territorial seas of Canada which, in accordance with international law and the laws of Canada, is an area within which Canada may exercise rights with respect to the seabed and subsoil and their natural re- sources,
(ii) the seas and airspace above every area referred to in subparagraph (i) in respect of any activity carried on in connection with the exploration for or the exploitation of the natural resources referred to therein;
(b) the term ‘‘Russian Federation - Russia’’, used in a geographical sense, means its territory, including its internal bodies of water, territorial waters in the sea and the air space above them, as well as the continental shelf and the exclusive economic zone, where the Russian Federation has sovereign rights and exercises jurisdiction as defined by federal law and the rules of international law. The names ‘‘Russian Federa- tion’’ and ‘‘Russia’’ are synonymous;
(c) the terms ‘‘a Contracting State’’ and ‘‘the other Contracting State’’ mean, as the context requires, Canada or the Russian Federation;
(d) the term ‘‘person’’ includes an individual, a trust, a company, a partnership and any other body of persons;
(e) the term ‘‘company’’ means any body corporate or any entity which is treated as a body corporate for tax purposes;
(f) the term ‘‘competent authority’’ means:
(i) in the case of Canada, the Minister of National Revenue or his authorized representative,
(ii) in the case of the Russian Federation, the Ministry of Finance or its authorized representative;
(g) the term ‘‘international traffic’’ means any transport by a ship or aircraft except when the ship or aircraft is operated solely between places in a Contracting State.
2. As regards the application of the Agreement by a Contracting State, any term not defined therein shall, unless the context otherwise requires, have the meaning which it has under the law of that State concerning the taxes to which the Agreement applies.
1. Au sens du présent Accord, à moins que le contexte n’exige une interprétation différente :
a) le terme « Canada », employé dans un sens géographique, désigne le territoire du Canada, y compris :
(i) toute région située au-delà des mers territoriales du Canada qui, conformément au droit international et en vertu des lois du Canada, est une région à l’intérieur de laquell...
General Definitions Définitions générales. 1. In this Agreement, unless the context otherwise requires:
(a) the term ‘‘Canada’’, used in a geographical sense, means the territory of Canada, including any area beyond the territorial seas of Canada which, in accordance with interna- tional law and the laws of Canada, is an area within which Canada may exercise rights with respect to the seabed and subsoil and their natural resources;
(b) the term ‘‘India’’, used in a geographical sense, means the territory of India, including any area beyond the territorial seas of India which, in accordance with international law and the laws of India, is an area within which India may exercise rights with respect to the seabed and subsoil and their natural resources;
(c) the terms ‘‘a Contracting State’’ and ‘‘the other Contracting State’’ mean, as the context requires, Canada or India;
(d) the term ‘‘person’’ includes an individual, a partnership, a company and any other entity (including a trust) which is treated as a taxable unit under the taxation laws of a Contracting State;
(e) the term ‘‘company’’ means any body corporate or any entity which is treated as a company or a body corporate under the taxation laws of a Contracting State;
(f) the terms ‘‘enterprise of a Contracting State’’ and ‘‘enter- prise of the other Contracting State’’ mean respectively an enterprise carried on by a resident of a Contracting State and an enterprise carried on by a resident of the other Contracting State;
(g) the term ‘‘competent authority’’ means:
(i) in the case of Canada, the Minister of National Revenue or his authorized representative,
(ii) in the case of India, the Central Government in the Ministry of Finance (Department of Revenue) or its authorized representative;
(h) the term ‘‘national’’ means:
1. Au sens du présent Accord, à moins que le contexte n’exige une interprétation différente :
a) le terme « Canada », employé dans un sens géographique, désigne le territoire du Canada, y compris toute région située au-delà des mers territoriales du Canada qui, conformément au droit international et en vertu des lois du Canada, est une région à l’intérieur de laquelle le Canada peut exercer des droits à l’égard du fond et du sous-sol de la mer et de leurs ressources naturelles;
b) le terme « Inde », employé dans un sens géographique, désigne le territoire de l’Inde, y compris toute région située au-delà des mers territoriales de l’Inde qui, conformément au droit international et en vertu des lois de l’Inde, est une région à l’...
