Artikel 28 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 28 Miscellaneous rules 1 Nothing in this Convention shall be construed as preventing Canada from imposing a tax on amounts included in the income of a resident of Canada with respect to a partnership, trust, or controlled foreign affiliate, in which that resident has an interest. 2 Articles 6 to 21 of the Convention shall not apply to non-resident-owned investment corporations as defined under section 133 of the Canadian Income Tax Act, or under any similar provision enacted by Canada after the signature of the Convention. 3 The competent authorities of the States shall by mutual agreement settle the mode of application of Articles 10, 11, 12 and 21. 4 The competent authorities of each of the States, in accordance with the practices of that State, may prescribe regulations necessary to carry out the other provisions of the Convention. 5 The competent authorities of the States may communicate with each other directly for the purpose of applying the Convention.