Income Tax Conventions Implementation Act, 1996

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This Agreement applies to taxes on income and capital, with Canada's taxes being "Canadian tax" and Russia's taxes being "Russian tax". It covers income earned by residents of either country, including individuals, trusts, companies, partnerships, and other bodies. The agreement also defines permanent establishment, which includes fixed places of business, branches, offices, factories, workshops, mines, oil or gas wells, quarries, and other natural resources exploration activities. Income from immovable property, ships, and aircraft are taxable in the country where they are situated. Business profits are taxed only in the country of residence unless carried on through a permanent establishment in the other country.