GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Canada — Norway Tax Convention Act, 2002 — C-7.7 5
5 The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the interest, being a resident of a Contracting State, carries on business in the other Contracting State in which the interest arises, through a permanent establishment situated therein, or performs in that other State independent personal services from a fixed base situated therein, and the debt-claim in respect of which the interest is paid is effectively connected with such permanent establishment or fixed base. In such case the provisions of Article 7 or Article 14, as the case may be, shall apply.
Canada — Norway Tax Convention Act, 2002 — C-7.7 6
6 Interest shall be deemed to arise in a Contracting State when the payer is a resident of that State. Where, however, the person paying the interest, whether the payer is a resident of a Contracting State or not, has in a Contracting State a permanent establishment or a fixed base in connection with which the indebtedness on which the interest is paid was incurred, and such interest is borne by such permanent establishment or fixed base, then such interest shall be deemed to arise in the State in which the permanent establishment or fixed base is situated.
Canada — Norway Tax Convention Act, 2002 — C-7.7 7
7 Where, by reason of a special relationship between the payer and the beneficial owner or between both of them and some other person, the amount of the interest, having regard to the debt-claim for which it is paid, exceeds the amount which would have been agreed upon by the payer and the beneficial owner in the absence of such relationship, the provisions of this Article shall apply only to the last-mentioned amount. In such case, the excess part of the payments shall remain taxable according to the laws of each Contracting State, due regard being had to the other provisions of this Convention.
Canada — Norway Tax Convention Act, 2002 — C-7.7 1
1 Royalties arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other State.
Canada — Norway Tax Convention Act, 2002 — C-7.7 2
2 However, such royalties may also be taxed in the Contracting State in which they arise, and according to the laws of that State, but if the beneficial owner of the royalties is a resident of the other Contracting State, the tax so charged shall not exceed 10 per cent of the gross amount of the royalties.
Canada — Norway Tax Convention Act, 2002 — C-7.7 3
3 Notwithstanding the provisions of paragraph 2, a) copyright royalties and other like payments in respect of the production or reproduction of any cultural, dramatic, musical or other artistic work (but not including royalties in respect of motion picture films nor royalties in respect of works on film or videotape or other means of reproduction for use in connection with television broadcasting), and b) royalties for the use of, or the right to use, computer software or any patent or for information concerning industrial, commercial or scientific experience (but not including any such royalty in connection with a rental or franchise agreement), arising in a Contracting State and paid to a resident of the other Contracting State who is the beneficial owner of the royalties shall be taxable only in that other State.
Canada — Norway Tax Convention Act, 2002 — C-7.7
a) copyright royalties and other like payments in respect of the production or reproduction of any cultural, dramatic, musical or other artistic work (but not including royalties in respect of motion picture films nor royalties in respect of works on film or videotape or other means of reproduction for use in connection with television broadcasting), and
Canada — Norway Tax Convention Act, 2002 — C-7.7
b) royalties for the use of, or the right to use, computer software or any patent or for information concerning industrial, commercial or scientific experience (but not including any such royalty in connection with a rental or franchise agreement),
Canada — Norway Tax Convention Act, 2002 — C-7.7
arising in a Contracting State and paid to a resident of the other Contracting State who is the beneficial owner of the royalties shall be taxable only in that other State.
Canada — Norway Tax Convention Act, 2002 — C-7.7 4
4 The term “royalties” as used in this Article means payments of any kind received as a consideration for the use of, or the right to use, any copyright, patent, trade mark, design or model, plan, secret formula or process, or for information concerning industrial, commercial or scientific experience, and includes payments of any kind in respect of motion picture films and works on film or videotape for use in connection with television.
Canada — Norway Tax Convention Act, 2002 — C-7.7 5
5 The provisions of paragraphs l, 2 and 3 shall not apply if the beneficial owner of the royalties, being a resident of a Contracting State, carries on business in the other Contracting State in which the royalties arise, through a permanent establishment situated therein, or performs in that other State independent personal services from a fixed base situated therein, and the right or property in respect of which the royalties are paid is effectively connected with such permanent establishment or fixed base. In such case the provisions of Article 7 or Article 14, as the case may be, shall apply.
Canada — Norway Tax Convention Act, 2002 — C-7.7 6
6 Royalties shall be deemed to arise in a Contracting State when the payer is a resident of that State. Where, however, the person paying the royalties, whether the payer is a resident of a Contracting State or not, has in a Contracting State a permanent establishment or a fixed base in connection with which the obligation to pay the royalties was incurred, and such royalties are borne by such permanent establishment or fixed base, then such royalties shall be deemed to arise in the State in which the permanent establishment or fixed base is situated.
Canada — Norway Tax Convention Act, 2002 — C-7.7 7
7 Where, by reason of a special relationship between the payer and the beneficial owner or between both of them and some other person, the amount of the royalties, having regard to the use, right or information for which they are paid, exceeds the amount which would have been agreed upon by the payer and the beneficial owner in the absence of such relationship, the provisions of this Article shall apply only to the last-mentioned amount. In such case, the excess part of the payments shall remain taxable according to the laws of each Contracting State, due regard being had to the other provisions of this Convention.
Canada — Norway Tax Convention Act, 2002 — C-7.7 1
1 Gains derived by a resident of a Contracting State from the alienation of immovable property situated in the other Contracting State may be taxed in that other State.
Canada — Norway Tax Convention Act, 2002 — C-7.7 2
2 Gains from the alienation of movable property forming part of the business property of a permanent establishment which an enterprise of a Contracting State has in the other Contracting State or of movable property pertaining to a fixed base available to a resident of a Contracting State in the other Contracting State for the purpose of performing independent personal services, including such gains from the alienation of such a permanent establishment (alone or with the whole enterprise) or of such fixed base, may be taxed in that other State.
Canada — Norway Tax Convention Act, 2002 — C-7.7 3
3 Gains derived by an enterprise of a Contracting State from the alienation of ships or aircraft operated in international traffic, or movable property pertaining to the operation of such ships or aircraft shall be taxable only in that State.
Canada — Norway Tax Convention Act, 2002 — C-7.7 4
4 Gains derived by an enterprise of a Contracting State from the alienation of containers (including trailers and related equipment for the transport of containers) used for the transport of goods or merchandise shall be taxable only in that Contracting State, except insofar as those containers or trailers and related equipment are used for transport principally between places within the other Contracting State.
Canada — Norway Tax Convention Act, 2002 — C-7.7 5
5 Gains from the alienation of: a) shares of a company, the value of which is derived primarily from immovable property situated in a Contracting State, or b) an interest in a partnership or a trust, the value of which is derived primarily from immovable property situated in a Contracting State, may be taxed in that State. For the purposes of this paragraph, the term “immovable property” shall not include property, other than rental property, in which the business of the company, partnership or trust is carried on.
Canada — Norway Tax Convention Act, 2002 — C-7.7
a) shares of a company, the value of which is derived primarily from immovable property situated in a Contracting State, or
Canada — Norway Tax Convention Act, 2002 — C-7.7
b) an interest in a partnership or a trust, the value of which is derived primarily from immovable property situated in a Contracting State,
Canada — Norway Tax Convention Act, 2002 — C-7.7
may be taxed in that State. For the purposes of this paragraph, the term “immovable property” shall not include property, other than rental property, in which the business of the company, partnership or trust is carried on.
Canada — Norway Tax Convention Act, 2002 — C-7.7 6
6 Gains from the alienation of any property, other than that referred to in paragraphs 1, 2, 3, 4 and 5 shall be taxable only in the Contracting State of which the alienator is a resident.
Canada — Norway Tax Convention Act, 2002 — C-7.7 7
7 The provisions of paragraph 6 shall not affect the right of either of the Contracting States to levy, according to its law, a tax on gains from the alienation of any property (other than property to which the provisions of paragraph 8 apply) derived by an individual who is a resident of the other Contracting State and has been a resident of the first-mentioned State at any time during the six years immediately preceding the alienation of the property.
Canada — Norway Tax Convention Act, 2002 — C-7.7 8
8 Where an individual who ceases to be a resident of a Contracting State, and immediately thereafter becomes a resident of the other Contracting State, is treated for the purposes of taxation in the first-mentioned State as having alienated a property and is taxed in that State by reason thereof, the individual may elect to be treated for purposes of taxation in the other State as if the individual had, immediately before becoming a resident of that State, sold and repurchased the property for an amount equal to the lesser of its fair market value at that time and the proceeds of disposition considered to have been realized by the individual in the first-mentioned State under that alienation. However, this provision shall not apply to property, any gain from which that other State could have taxed in accordance with the provisions of this Article, other than this paragraph, if the individual had realized the gain before becoming a resident of that other State.
Canada — Norway Tax Convention Act, 2002 — C-7.7 9
9 Where a resident of a Contracting State alienates property in the course of an organization, reorganization, amalgamation, division or similar transaction and profit, gain or income with respect to such alienation is not recognized for the purpose of taxation in that State, if requested to do so by the person who acquires the property, the competent authority of the other State may agree, subject to terms and conditions satisfactory to such competent authority, to defer the recognition of the profit, gain or income with respect to such property for the purpose of taxation in that other State until such time and in such manner as may be stipulated in the agreement.
Canada — Norway Tax Convention Act, 2002 — C-7.7 1
1 Income derived by an individual who is a resident of a Contracting State in respect of professional services or other activities of an independent character shall be taxable only in that State. However, such income may also be taxed in the other Contracting State if: a) the individual is present in the other State for a period or periods exceeding in the aggregate 183 days in any period of twelve months commencing or ending in the fiscal year concerned, but only so much thereof as is attributable to services performed in that other State; or b) the individual has or had a fixed base regularly available in that other State for the purpose of performing the activities, but only so much thereof as is attributable to that fixed base.
Canada — Norway Tax Convention Act, 2002 — C-7.7
a) the individual is present in the other State for a period or periods exceeding in the aggregate 183 days in any period of twelve months commencing or ending in the fiscal year concerned, but only so much thereof as is attributable to services performed in that other State; or
Canada — Norway Tax Convention Act, 2002 — C-7.7
b) the individual has or had a fixed base regularly available in that other State for the purpose of performing the activities, but only so much thereof as is attributable to that fixed base.
Canada — Norway Tax Convention Act, 2002 — C-7.7 2
2 The term “professional services” includes especially independent scientific, literary, artistic, educational or teaching activities as well as the independent activities of physicians, lawyers, engineers, architects, dentists and accountants.
Canada — Norway Tax Convention Act, 2002 — C-7.7 1
1 Subject to the provisions of Articles 16, 18 and 19, salaries, wages and other remuneration derived by a resident of a Contracting State in respect of an employment shall be taxable only in that State unless the employment is exercised in the other Contracting State. If the employment is so exercised, such remuneration as is derived therefrom may be taxed in that other State.
Canada — Norway Tax Convention Act, 2002 — C-7.7 2
2 Notwithstanding the provisions of paragraph 1, remuneration derived by a resident of a Contracting State in respect of an employment exercised in the other Contracting State shall be taxable only in the first-mentioned State if: a) the recipient is present in that other State for a period or periods not exceeding in the aggregate 183 days in any period of twelve months commencing or ending in the fiscal year concerned; b) the remuneration is paid by, or on behalf of, an employer who is a resident of the State of which the recipient is a resident, and whose activity does not consist of the hiring out of labour; and c) the remuneration is not borne by a permanent establishment or a fixed base which the employer has in that other State.
Canada — Norway Tax Convention Act, 2002 — C-7.7
a) the recipient is present in that other State for a period or periods not exceeding in the aggregate 183 days in any period of twelve months commencing or ending in the fiscal year concerned;
Canada — Norway Tax Convention Act, 2002 — C-7.7
b) the remuneration is paid by, or on behalf of, an employer who is a resident of the State of which the recipient is a resident, and whose activity does not consist of the hiring out of labour; and
Canada — Norway Tax Convention Act, 2002 — C-7.7
c) the remuneration is not borne by a permanent establishment or a fixed base which the employer has in that other State.
Canada — Norway Tax Convention Act, 2002 — C-7.7 3
3 Notwithstanding the preceding provisions of this Article, remuneration derived in respect of an employment exercised aboard a ship or aircraft operated in international traffic by an enterprise of a Contracting State may be taxed in that State.
Canada — Norway Tax Convention Act, 2002 — C-7.7 4
4 Where a resident of a Contracting State derives remuneration in respect of an employment exercised aboard an aircraft operated in international traffic by the Scandinavian Airlines System (SAS) consortium, such remuneration shall be taxable only in the Contracting State of which the recipient is a resident.
Canada — Norway Tax Convention Act, 2002 — C-7.7
Directors’ fees and other similar payments derived by a resident of a Contracting State in the capacity as a member of the board of directors or a similar organ of a company which is a resident of the other Contracting State may be taxed in that other State.
Canada — Norway Tax Convention Act, 2002 — C-7.7 1
1 Notwithstanding the provisions of Articles 7, 14 and 15, income derived by a resident of a Contracting State as an entertainer, such as a theatre, motion picture, radio or television artiste, or a musician, or as a sportsperson, from that individual’s personal activities as such exercised in the other Contracting State, may be taxed in that other State.
Canada — Norway Tax Convention Act, 2002 — C-7.7 2
2 Where income in respect of personal activities exercised by an entertainer or a sportsperson in that individual’s capacity as such accrues not to the entertainer or sportsperson personally but to another person, that income may, notwithstanding the provisions of Articles 7, 14 and 15, be taxed in the Contracting State in which the activities of the entertainer or sportsperson are exercised.
Canada — Norway Tax Convention Act, 2002 — C-7.7 3
3 The provisions of paragraphs 1 and 2 shall not apply to income derived by an entertainer or sportsperson from activities performed in a Contracting State if the visit to that State is substantially supported by public funds of the other Contracting State or a political subdivision or a local authority thereof. In such case, the income shall be taxable only in the State of which the entertainer or sportsperson is a resident.
Canada — Norway Tax Convention Act, 2002 — C-7.7 1
1 Pensions, including social security payments, and annuities arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other State.
Canada — Norway Tax Convention Act, 2002 — C-7.7 2
2 Pensions, including social security payments, arising in a Contracting State and paid to a resident of the other Contracting State may also be taxed in the State in which they arise, and according to the laws of that State. However, in the case of periodic pension payments including social security payments, the tax so charged shall not exceed 15 per cent of the gross amount of the payment.
Canada — Norway Tax Convention Act, 2002 — C-7.7 3
3 Annuities arising in a Contracting State and paid to a resident of the other Contracting State may also be taxed in the State in which they arise, and according to the laws of that State, but the tax so charged shall not exceed 15 per cent of the portion thereof that is subject to tax in that State. However, this limitation does not apply to lump-sum payments arising on the surrender, cancellation, redemption, sale or other alienation of an annuity, or to payments of any kind under an annuity contract the cost of which was deductible, in whole or in part, in computing the income of any person who acquired the contract.
Canada — Norway Tax Convention Act, 2002 — C-7.7 4
4 Notwithstanding anything in this Convention: a) war veterans pensions and similar allowances arising in Canada and paid to a resident of Norway shall be exempt from tax in Norway so long as they are not subject to Canadian tax; and b) alimony and other maintenance payments paid to a resident of a Contracting State shall be taxable only in that State. However, any alimony or other maintenance payment paid by a resident of one of the Contracting States to a resident of the other Contracting State, shall, to the extent it is not allowable as a relief to the payer, be taxable only in the first-mentioned State.
Canada — Norway Tax Convention Act, 2002 — C-7.7
a) war veterans pensions and similar allowances arising in Canada and paid to a resident of Norway shall be exempt from tax in Norway so long as they are not subject to Canadian tax; and
Canada — Norway Tax Convention Act, 2002 — C-7.7
b) alimony and other maintenance payments paid to a resident of a Contracting State shall be taxable only in that State. However, any alimony or other maintenance payment paid by a resident of one of the Contracting States to a resident of the other Contracting State, shall, to the extent it is not allowable as a relief to the payer, be taxable only in the first-mentioned State.
Canada — Norway Tax Convention Act, 2002 — C-7.7 1. (a)
1. (a) Salaries, wages, and other similar remuneration, other than a pension, paid by a Contracting State or a political subdivision or a local authority thereof to an individual in respect of services rendered to that State or subdivision or authority shall be taxable only in that State. b) However, such salaries, wages, and other similar remuneration shall be taxable only in the other Contracting State if the services are rendered in that State and the individual is a resident of that State who: (i) is a national of that State; or (ii) did not become a resident of that State solely for the purpose of rendering the services.
Canada — Norway Tax Convention Act, 2002 — C-7.7
b) However, such salaries, wages, and other similar remuneration shall be taxable only in the other Contracting State if the services are rendered in that State and the individual is a resident of that State who:
Canada — Norway Tax Convention Act, 2002 — C-7.7 (ii)
(ii) did not become a resident of that State solely for the purpose of rendering the services.
Canada — Norway Tax Convention Act, 2002 — C-7.7 2
2 The provisions of paragraph 1 shall not apply to remuneration in respect of services rendered in connection with a business carried on by a Contracting State or a political subdivision or a local authority thereof.
Canada — Norway Tax Convention Act, 2002 — C-7.7
Payments which a student, apprentice or business trainee who is, or was immediately before visiting a Contracting State, a resident of the other Contracting State and who is present in the first-mentioned State solely for the purpose of that individual’s education or training receives for the purpose of that individual’s maintenance, education or training shall not be taxed in that State, provided that such payments arise from sources outside that State.
Canada — Norway Tax Convention Act, 2002 — C-7.7 1
1 The provisions of this Article shall apply notwithstanding any other provision of this Convention.
Canada — Norway Tax Convention Act, 2002 — C-7.7 2
2 A person who is a resident of a Contracting State and carries on activities in the other Contracting State in connection with the exploration or exploitation of the seabed and subsoil and their natural resources situated in that other State shall, subject to paragraphs 3 and 4, be deemed in relation to those activities to be carrying on a business in that other State through a permanent establishment or fixed base situated therein.
Canada — Norway Tax Convention Act, 2002 — C-7.7 3
3 The provisions of paragraph 2 and subparagraph b) of paragraph 6 shall not apply where the activities referred to therein are carried on for a period or periods not exceeding in the aggregate 30 days in any 12 month period. However, for the purposes of this paragraph: a) where an enterprise of a Contracting State carrying on offshore activities in the other Contracting State is associated with another enterprise carrying on substantially similar offshore activities there, the former enterprise shall be deemed to be carrying on all such activities of the latter enterprise, with the exception of activities which are carried on at the same time as its own activities; and b) two enterprises shall be deemed to be associated if one participates directly or indirectly in the management or control of the other, or if the same persons participate directly or indirectly in the management or control of both enterprises.