GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Canada and Taiwan Territories Tax Arrangement Act, 2016 — C-0.5 1
1 Notwithstanding the provisions of Sections 14 and 15, income derived by a resident of a territory as an entertainer, such as a theatre, motion picture, radio or television artiste, or a musician, or as a sportsperson, from that resident’s personal activities as such exercised in the other territory, may be taxed in that other territory.
Canada and Taiwan Territories Tax Arrangement Act, 2016 — C-0.5 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 Sections 7, 14 and 15 be taxed in the territory in which the activities of the entertainer or sportsperson are exercised.
Canada and Taiwan Territories Tax Arrangement Act, 2016 — C-0.5 3
3 The provisions of paragraph 2 will not apply if it is established that neither the entertainer or the sportsperson nor persons related thereto participate directly or indirectly in the profits of the person referred to in that paragraph.
Canada and Taiwan Territories Tax Arrangement Act, 2016 — C-0.5 1
1 Pensions and annuities arising in a territory and paid to a resident of the other territory may be taxed in that other territory, but the amount of any such payment that would be excluded from taxable income in the first-mentioned territory if the recipient were a resident thereof will be exempt from taxation in that other territory.
Canada and Taiwan Territories Tax Arrangement Act, 2016 — C-0.5 2
2 Pensions arising in a territory and paid to a resident of the other territory may also be taxed in the territory in which they arise and according to the law of that territory. However, in the case of periodic pension payments, the tax so charged will not exceed the lesser of: (a) 15 per cent of the gross amount of the payment; and (b) the amount of tax that the recipient of the payment would otherwise be required to pay for the year on the total amount of the periodic pension payments received by the individual in the year, if the individual were resident in the territory in which the payment arises.
Canada and Taiwan Territories Tax Arrangement Act, 2016 — C-0.5 (a)
(a) 15 per cent of the gross amount of the payment; and
Canada and Taiwan Territories Tax Arrangement Act, 2016 — C-0.5 (b)
(b) the amount of tax that the recipient of the payment would otherwise be required to pay for the year on the total amount of the periodic pension payments received by the individual in the year, if the individual were resident in the territory in which the payment arises.
Canada and Taiwan Territories Tax Arrangement Act, 2016 — C-0.5 3
3 Annuities arising in a territory and paid to a resident of the other territory may also be taxed in the territory in which they arise and according to the law of that territory, but the tax so charged will not exceed 15 per cent of the portion thereof that is subject to tax in that territory. 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 and Taiwan Territories Tax Arrangement Act, 2016 — C-0.5 4
4 Notwithstanding anything in this Arrangement, alimony and other similar payments arising in a territory and paid to a resident of the other territory who is subject to tax therein in respect thereof will be taxable only in that other territory, but the amount taxable in that other territory will not exceed the amount that would be taxable in the first-mentioned territory if the recipient were a resident thereof.
Canada and Taiwan Territories Tax Arrangement Act, 2016 — C-0.5 1 (a)
1 (a) Salaries, wages and other similar remuneration, other than a pension, paid by the government of a territory or of a subdivision or a local authority thereof to an individual in respect of services rendered to any of such government or local authority will be taxable only in that territory. (b) However, such salaries, wages and other similar remuneration will be taxable only in the other territory if the services are rendered in that territory and the individual is a resident of that territory who: (i) is a citizen or a national of that territory; or (ii) did not become a resident of that territory solely for the purpose of rendering the services.
Canada and Taiwan Territories Tax Arrangement Act, 2016 — C-0.5 (b)
(b) However, such salaries, wages and other similar remuneration will be taxable only in the other territory if the services are rendered in that territory and the individual is a resident of that territory who: (i) is a citizen or a national of that territory; or (ii) did not become a resident of that territory solely for the purpose of rendering the services.
Canada and Taiwan Territories Tax Arrangement Act, 2016 — C-0.5 (i)
(i) is a citizen or a national of that territory; or
Canada and Taiwan Territories Tax Arrangement Act, 2016 — C-0.5 (ii)
(ii) did not become a resident of that territory solely for the purpose of rendering the services.
Canada and Taiwan Territories Tax Arrangement Act, 2016 — C-0.5 2
2 The provisions of paragraph 1 will not apply to salaries, wages and other similar remuneration in respect of services rendered in connection with a business carried on by the government of a territory or of a subdivision or a local authority thereof.
Canada and Taiwan Territories Tax Arrangement Act, 2016 — C-0.5
Payments which a student or business apprentice who is, or was immediately before visiting a territory, a resident of the other territory and who is present in the first-mentioned territory solely for the purpose of that individual’s education or training receives for the purpose of that individual’s maintenance, education or training will not be taxed in that territory, if such payments arise from sources outside that territory.
Canada and Taiwan Territories Tax Arrangement Act, 2016 — C-0.5 1
1 Subject to the provisions of paragraph 2, items of income of a resident of a territory, wherever arising, not dealt with in the foregoing Sections of this Arrangement will be taxable only in that territory.
Canada and Taiwan Territories Tax Arrangement Act, 2016 — C-0.5 2
2 However, if such income is derived by a resident of a territory from sources in the other territory, such income may also be taxed in the territory in which it arises and according to the law of that territory. In the case of the territory in which the income tax law administered by the Canada Revenue Agency is applied, where such income is income from a trust, other than a trust to which contributions were deductible, the tax so charged will, if the income is taxable in the territory in which the beneficial owner is a resident, not exceed 15 per cent of the gross amount of the income.
Canada and Taiwan Territories Tax Arrangement Act, 2016 — C-0.5 3
3 The provisions of paragraph 1 will not apply to income, other than income from “ immovable property ” as defined in paragraph 2 of Section 6, if the recipient of such income, being a resident of a territory, carries on business in the other territory through a permanent establishment situated therein, or performs in that other territory independent personal services from a fixed base situated therein, and the right or property in respect of which the income is paid is effectively connected with such permanent establishment or fixed base. In such case the provisions of Section 7 or Section 14 will apply.
Canada and Taiwan Territories Tax Arrangement Act, 2016 — C-0.5 1
1 In the case of the territory in which the income tax law administered by the Canada Revenue Agency is applied, double taxation will be avoided as follows: (a) subject to the existing provisions of the law of the territory in which the income tax law administered by the Canada Revenue Agency is applied regarding the deduction from tax payable in that territory of tax paid outside that territory and to any subsequent modification of those provisions — which will not affect the general principle hereof — and unless a greater deduction or relief is provided under the laws of that territory, tax payable in the other territory on profits, income or gains arising in that other territory will be deducted from any tax payable in the first-mentioned territory in respect of such profits, income or gains; and (b) where, in accordance with any provision of the Arrangement, income derived by a resident of the territory in which the income tax law administered by the Canada Revenue Agency is applied is exempt from tax in that territory, the government of that territory may nevertheless, in calculating the amount of tax on other income, take into account the exempted income.
Canada and Taiwan Territories Tax Arrangement Act, 2016 — C-0.5 (a)
(a) subject to the existing provisions of the law of the territory in which the income tax law administered by the Canada Revenue Agency is applied regarding the deduction from tax payable in that territory of tax paid outside that territory and to any subsequent modification of those provisions — which will not affect the general principle hereof — and unless a greater deduction or relief is provided under the laws of that territory, tax payable in the other territory on profits, income or gains arising in that other territory will be deducted from any tax payable in the first-mentioned territory in respect of such profits, income or gains; and
Canada and Taiwan Territories Tax Arrangement Act, 2016 — C-0.5 (b)
(b) where, in accordance with any provision of the Arrangement, income derived by a resident of the territory in which the income tax law administered by the Canada Revenue Agency is applied is exempt from tax in that territory, the government of that territory may nevertheless, in calculating the amount of tax on other income, take into account the exempted income.
Canada and Taiwan Territories Tax Arrangement Act, 2016 — C-0.5 2
2 In the case of the territory in which the taxation laws administered by the Taxation Administration, Ministry of Finance, Taiwan are applied, double taxation will be avoided as follows: where a resident of the territory in which the taxation laws administered by the Taxation Administration, Ministry of Finance, Taiwan are applied derives income from the other territory (but excluding, in case of a dividend, tax paid in respect of the profits out of which the dividend is paid), the amount of tax on that income paid in the other territory and in accordance with the provisions of this Arrangement, will be credited against the tax levied in the first-mentioned territory imposed on that resident. The amount of credit, however, will not exceed the amount of the tax in the first-mentioned territory on that income computed in accordance with its taxation laws and regulations.
Canada and Taiwan Territories Tax Arrangement Act, 2016 — C-0.5
where a resident of the territory in which the taxation laws administered by the Taxation Administration, Ministry of Finance, Taiwan are applied derives income from the other territory (but excluding, in case of a dividend, tax paid in respect of the profits out of which the dividend is paid), the amount of tax on that income paid in the other territory and in accordance with the provisions of this Arrangement, will be credited against the tax levied in the first-mentioned territory imposed on that resident. The amount of credit, however, will not exceed the amount of the tax in the first-mentioned territory on that income computed in accordance with its taxation laws and regulations.
Canada and Taiwan Territories Tax Arrangement Act, 2016 — C-0.5 3
3 For the purposes of this Section, profits, income or gains of a resident of a territory that may be taxed in the other territory in accordance with this Arrangement will be deemed to arise from sources in that other territory.
Canada and Taiwan Territories Tax Arrangement Act, 2016 — C-0.5 1
1 The taxation on a permanent establishment which an enterprise of a territory has in the other territory will not be less favourably levied in that other territory than the taxation levied on enterprises of that other territory carrying on the same activities.
Canada and Taiwan Territories Tax Arrangement Act, 2016 — C-0.5 2
2 Nothing in this Section will be construed as obliging the government of a territory to grant to residents of the other territory any personal allowances, reliefs and reductions for taxation purposes on account of civil status or family responsibilities which it grants to its own residents.
Canada and Taiwan Territories Tax Arrangement Act, 2016 — C-0.5 3
3 Enterprises of a territory, the capital of which is wholly or partly owned or controlled, directly or indirectly, by one or more residents of the other territory, will not be subjected in the first-mentioned territory to any taxation or any requirement connected therewith which is more burdensome than the taxation and connected requirements to which other similar enterprises which are residents of the first-mentioned territory, the capital of which is wholly or partly owned or controlled, directly or indirectly, by one or more persons which are residents of neither territories, are or may be subjected.
Canada and Taiwan Territories Tax Arrangement Act, 2016 — C-0.5 4
4 In this Section, the term “ taxation ” means taxes that are the subject of this Arrangement.
Canada and Taiwan Territories Tax Arrangement Act, 2016 — C-0.5 1
1 Where a person considers that the actions of one or both of the governments of the territories result or will result for that person in taxation not in accordance with the provisions of this Arrangement, that person may, irrespective of the remedies provided by the domestic law of those territories, address to the competent authority of the territory of which that person is a resident an application in writing stating the grounds for claiming the revision of such taxation. To be admissible, the said application must be submitted within three years from the first notification of the action resulting in taxation not in accordance with the provisions of the Arrangement.
Canada and Taiwan Territories Tax Arrangement Act, 2016 — C-0.5 2
2 The competent authority referred to in paragraph 1 will endeavour, if the objection appears to it to be justified and if it is not itself able to arrive at a satisfactory solution, to resolve the case by mutual agreement with the competent authority of the other territory, with a view to the avoidance of taxation not in accordance with the Arrangement. Any agreement reached will be implemented notwithstanding any time limits in the domestic law of the territories.
Canada and Taiwan Territories Tax Arrangement Act, 2016 — C-0.5 3
3 The government of a territory will not, after the expiry of the time limits provided in its domestic laws and, in any case, after eight years from the end of the taxable period to which the income concerned was attributed, increase the tax base of a resident of either of the territories by including therein items of income that have also been included in income in the other territory. This paragraph will not apply in the case of fraud or wilful default.
Canada and Taiwan Territories Tax Arrangement Act, 2016 — C-0.5 4
4 The competent authorities of the territories will endeavour to resolve by mutual agreement any difficulties or doubts arising as to the interpretation or application of the Arrangement.
Canada and Taiwan Territories Tax Arrangement Act, 2016 — C-0.5 5
5 The competent authorities of the territories may consult together for the elimination of double taxation in cases not provided for in the Arrangement and may communicate with each other directly for the purpose of applying the Arrangement.
Canada and Taiwan Territories Tax Arrangement Act, 2016 — C-0.5 1
1 The competent authorities of the territories will exchange such information as is foreseeably relevant for carrying out the provisions of this Arrangement or to the administration or enforcement of the domestic laws of the territories concerning taxes covered by this Arrangement, insofar as the taxation thereunder is not contrary to this Arrangement. The exchange of information is not restricted by Section 1.
Canada and Taiwan Territories Tax Arrangement Act, 2016 — C-0.5 2
2 Any information received under paragraph 1 by the government of a territory will be treated as secret in the same manner as information obtained under the domestic laws of that territory and will be disclosed only to persons or authorities (including courts and administrative bodies) concerned with the assessment or collection of, the enforcement in respect of, the determination of appeals in relation to taxes, or the oversight of the above. Such persons or authorities will use the information only for such purposes. They may disclose the information in public court proceedings or in judicial decisions.
Canada and Taiwan Territories Tax Arrangement Act, 2016 — C-0.5 3
3 In no case will the provisions of paragraphs 1 and 2 be construed so as to impose on the government of a territory the obligation: (a) to carry out administrative measures at variance with the laws and administrative practice of that or of the other territory; (b) to supply information that is not obtainable under the laws or in the normal course of the administration of that or of the other territory; or (c) to supply information that would disclose any trade, business, industrial, commercial or professional secret or trade process, or information, the disclosure of which would be contrary to public policy ( ordre public ).
Canada and Taiwan Territories Tax Arrangement Act, 2016 — C-0.5 (a)
(a) to carry out administrative measures at variance with the laws and administrative practice of that or of the other territory;
Canada and Taiwan Territories Tax Arrangement Act, 2016 — C-0.5 (b)
(b) to supply information that is not obtainable under the laws or in the normal course of the administration of that or of the other territory; or
Canada and Taiwan Territories Tax Arrangement Act, 2016 — C-0.5 (c)
(c) to supply information that would disclose any trade, business, industrial, commercial or professional secret or trade process, or information, the disclosure of which would be contrary to public policy ( ordre public ).
Canada and Taiwan Territories Tax Arrangement Act, 2016 — C-0.5 4
4 If information is requested by the government of a territory in accordance with this Section, the government of the other territory will use its information gathering measures to obtain the requested information, even though that other territory may not need such information for its own tax purposes. The obligation contained in the preceding sentence is subject to the limitations of paragraph 3 but in no case will such limitations be construed to permit a territory to decline to supply information solely because it has no domestic interest in such information.
Canada and Taiwan Territories Tax Arrangement Act, 2016 — C-0.5 5
5 In no case will the provisions of paragraph 3 be construed to permit the government of a territory to decline to supply information solely because the information is held by a bank, other financial institution, nominee or person acting in an agency or fiduciary capacity or because the information relates to ownership interests in a person.
Canada and Taiwan Territories Tax Arrangement Act, 2016 — C-0.5 1
1 The provisions of this Arrangement will not be construed to restrict in any manner any exemption, allowance, credit or other deduction accorded by the laws of a territory in the determination of the tax imposed by the government of that territory.
Canada and Taiwan Territories Tax Arrangement Act, 2016 — C-0.5 2
2 Nothing in this Arrangement will be construed as preventing the government of a territory from imposing a tax on amounts included in the income of a resident of that territory with respect to a partnership, trust, company, or other entity in which that resident has an interest.
Canada and Taiwan Territories Tax Arrangement Act, 2016 — C-0.5 3
3 The Arrangement will not apply to any company, trust or other entity that is a resident of a territory and is beneficially owned or controlled, directly or indirectly, by one or more persons who are not residents of that territory, if the amount of the tax imposed on the income of the company, trust or other entity by the government of that territory is substantially lower than the amount that would be imposed by the government of that territory (after taking into account any reduction or offset of the amount of tax in any manner, including a refund, reimbursement, contribution, credit, or allowance to the company, trust or partnership, or to any other person) if all of the shares of the capital stock of the company or all of the interests in the trust or other entity, as the case may be, were beneficially owned by one or more individuals who were residents of that territory.
Canada and Taiwan Territories Tax Arrangement Act, 2016 — C-0.5 4
4 For the purposes of paragraph 3 of Article XXII (Consultation) of the General Agreement on Trade in Services , the governments of the territories agree that, notwithstanding that paragraph, any dispute between them as to whether a measure falls within the scope of this Arrangement may be brought before the Council for Trade in Services, as provided by that paragraph, only with the consent of the governments of both territories. Any doubt as to the interpretation of this paragraph will be resolved under paragraph 4 of Section 24 or, failing agreement under that procedure, pursuant to any other procedure agreed to by the governments of both territories.
Canada and Taiwan Territories Tax Arrangement Act, 2016 — C-0.5 5
5 Where under any provision of the Arrangement any income is relieved from tax in a territory and, under the law in force in the other territory a person, in respect of that income, is subject to tax by reference to the amount thereof that is remitted to or received in that other territory and not by reference to the full amount thereof, then the relief to be allowed under this Arrangement in the first-mentioned territory will apply only to so much of the income as is taxed in the other territory.
Canada and Taiwan Territories Tax Arrangement Act, 2016 — C-0.5 (a)
The Canadian Trade Office in Taipei and the Taipei Economic and Cultural Office in Canada will notify each other in writing of the completion of the procedures required in their respective territories for the coming into effect of this Arrangement. The provisions of this Arrangement will have effect: (a) in the territory in which the income tax law administered by the Canada Revenue Agency is applied: (i) in respect of tax withheld at the source on amounts paid or credited to non-residents on or after the first day of January in the calendar year following that which includes the date of the later notification; and (ii) in respect of other tax, for taxation years beginning on or after the first day of January in the calendar year following that which includes the date of the later notification; and (b) in the territory in which the taxation law administered by the Taxation Administration, Ministry of Finance, Taiwan is applied: (i) in respect of tax withheld at the source on amounts paid or payable to non-residents on or after the first day of January in the calendar year following that which includes the date of the later notification; and (ii) in respect of other tax, for taxation years beginning on or after the first day of January in the calendar year following that which includes the date of the later notification; (c) in respect of Section 25 for information that relates to taxation years beginning on or after the first day of January in the calendar year following that which includes the date of the later notification.