INCOME NOT EXPRESSLY MENTIONED. 1. Subject to the provisions of paragraph 2 of this Article, items of income of a resident of a Contracting State which are not expressly mentioned in the foregoing Articles of this Convention shall be taxable only in that Contracting State. 2. However, if such income is derived by a resident of a Contracting State from sources in the other Contracting State, such income may also be taxed in the State in which it arises, and according to the law of that State. 3. Notwithstanding the provisions of paragraph 2, in the case of alimony or maintenance payments and in the case of income of or from an estate or trust derived from sources in Canada by a resident of Singapore who is subject to tax in respect thereof, the tax charged in Canada shall not exceed 15 per cent of the gross amount of the payments or the income, as the case may be.
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Samples: Double Taxation Agreement, Double Taxation Agreement, Double Taxation Agreement
