Artikel 19 Overeenkomst tussen het Koninkrijk der Nederlanden en Canada tot het vermijden van dubbele belasting en het voorkomen van het ontgaan van belasting met betrekking tot belastingen naar het inkomen

Article 19 Government service 1 (a) Remuneration, other than a pension, paid by one of the States or a political subdivision or a local authority thereof to an individual in respect of services rendered to that State or subdivision or authority may be taxed in that State. (b) However, such remuneration shall be taxable only in the other State if the services are rendered in that State and the individual is a resident of that State who: 1. is a national of that State; or 2. did not become a resident of that State solely for the purpose of rendering the services. 2 The provisions of Articles 15 and 16 shall apply to remuneration in respect of services rendered in connection with a business carried on by one of the States or a political subdivision or a local authority thereof.