Taxes covered

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..... r of capital, including taxes on gains from the alienation of movable or immovable property. 3. The existing taxes to which the Agreement shall apply are in particular : (a) in the case of Canada : the taxes imposed under the Income-tax Act of Canada, (hereinafter referred to as Canadian tax); (b) in the case of India : (i) the income-tax including any surcharge thereon imposed under .....

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