4.1Interpretation#
For the purposes of applying the provisions of the Income Tax Act, the Income Tax Conventions Interpretation Act, the Income Tax Application Rules and the Income Tax Regulations in respect of the Agreement, references to a “country” or a “state” are, with such modifications as the circumstances require, to be read as including the Hong Kong Special Administrative Region of the People’s Republic of China.note
Federal laws of Canada reproduced under the Reproduction of Federal Law Order (SI/97-5); not the official version. Source: Justice Laws Website.