Which types of taxes are regulated in the Taxation Convention?
In Austria, income tax, corporate income tax, directors tax, capital tax, tax on property eluding death duties,tax on commercial and industrial enterprises, including the tax levied on the sum of wages, land tax, tax on agricultural and forestry enterprises, contributions fro agricultural and forestry enterprises to the fund for the equalization of family burdens and tax on the value of vacant plots, are regulated in the Convention. For Canada, income taxes imposed by the Government of Canada are regulated in the Convention.


I have taxation liability in Austria, but I pay Canadian taxes for my income earned in Canada. Can I deduct the taxes paid in Canada from Austrian taxes?
Taxes paid in Canada can be deducted from Austrian taxes in order to avoid double taxation. According to the method determined in Article 23 of the Convention, taxes paid in one Contracting State are deducted from the taxes to be paid in the State of residence in order to avoid double taxation. The actual taxes paid in a foreign country (Source Country) will be deducted from the taxes to be paid in the Country of residence. Also Canada deducts the taxes paid in Austria.


I am an Austrian citizen and receive payments from Austria/ Canada that are not subject to the Convention. Where do I have to pay taxes for this income?
Those types of income that are not regulated in the Convention are, in general, taxable in the Contracting State of which the taxpayer is a resident.