(j) the term "the 1942 Convention" means the Convention and Protocol between Canada and the United States for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion in the case of Income Taxes signed at Washington on March 4, 1942, as amended by the Convention signed at Ottawa on June 12, 1950, by the Convention signed at Ottawa on Augand by the Supplementary Convention signed at Washington on October 25, 1966.ฤก.(i) the term "State" means any national State, whether or not a Contracting State and.(h) the term "international traffic" with reference to a resident of a Contracting State means any voyage of a ship or aircraft to transport passengers or property (whether or not operated or used by that resident) except where the principal purpose of the voyage is to transport passengers or property between places within the other Contracting State.(ii) in the case of the United States, the Secretary of the Treasury or his delegate.(i) in the case of Canada, the Minister of National Revenue or his authorized representative and.(g) the term "competent authority" means: (f) the term "company" means any body corporate or any entity which is treated as a body corporate for tax purposes.(e) the term "person" includes an individual, an estate, a trust, a company and any other body of persons.(d) the term "United States tax" means the taxes referred to in Article II (Taxes Covered), other than in subparagraph (b)(i) to (iv) of paragraph 2 thereof, that are imposed on income by the United States.(c) the term "Canadian tax" means the taxes referred to in Article II (Taxes Covered) that are imposed on income by Canada.(ii) when used in a geographical sense, such term also includes any area beyond the territorial seas of the United States which, in accordance with international law and the laws of the United States, is an area within which the United States may exercise rights with respect to the seabed and subsoil and their natural resources.
(i) the United States of America, but does not include Puerto Rico, the Virgin Islands, Guam or any other United States possession or territory and.