GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Income Tax Conventions Implementation Act, 2001 — I-3.55 2
2 There shall be regarded as taxes on income all taxes imposed on total income or on elements of income, including taxes on gains from the alienation of movable or immovable property.
Income Tax Conventions Implementation Act, 2001 — I-3.55 3
3 The existing taxes to which the Convention shall apply are, in particular: (a) in the case of Canada: the income taxes imposed by the Government of Canada under the Income Tax Act , hereinafter referred to as “Canadian tax”); (b) in the case of Ecuador: the income taxes imposed by the Government of Ecuador under the Internal Tax Regime Law (Ley de Régimen Tributario Interno ), hereinafter referred to as “Ecuadorian tax”.
Income Tax Conventions Implementation Act, 2001 — I-3.55 (a)
(a) in the case of Canada: the income taxes imposed by the Government of Canada under the Income Tax Act , hereinafter referred to as “Canadian tax”);
Income Tax Conventions Implementation Act, 2001 — I-3.55 (b)
(b) in the case of Ecuador: the income taxes imposed by the Government of Ecuador under the Internal Tax Regime Law (Ley de Régimen Tributario Interno ), hereinafter referred to as “Ecuadorian tax”.
Income Tax Conventions Implementation Act, 2001 — I-3.55 4
4 The Convention shall apply also to any identical or substantially similar taxes which are imposed after the date of signature of the Convention in addition to, or in place of, the existing taxes. The competent authorities of the Contracting States shall notify each other of any significant changes which have been made in their respective taxation laws.
Income Tax Conventions Implementation Act, 2001 — I-3.55 1
1 For the purposes of this Convention, unless the context otherwise requires: (a) the term Canada used in a geographical sense, means the territory of Canada; (b) the term Ecuador means the Republic of Ecuador; (c) the terms a Contracting State and the other Contracting State mean, as the context requires, Canada or Ecuador; (d) the term national means: (i) any individual possessing the nationality of a Contracting State, (ii) any legal person, partnership or association deriving its status as such from the laws in force in a Contracting State; (e) the term person includes an individual, an estate, a trust, a legal person and any other body of persons; (f) the term company means any body corporate or any entity which is treated as a body corporate for tax purposes; (g) the terms enterprise of a Contracting State and enterprise of the other Contracting State mean respectively an enterprise carried on by a resident of a Contracting State and an enterprise carried on by a resident of the other Contracting State; (h) the term competent authority means: (i) in the case of Canada, the Minister of National Revenue or the Minister’s authorized representative, (ii) in the case of Ecuador, the Director General of the Internal Revenue Service; (i) the term international traffic means any transport by a ship or aircraft operated by an enterprise of a Contracting State, except where the ship or aircraft is operated solely between places within the other Contracting State.
Income Tax Conventions Implementation Act, 2001 — I-3.55 (a)
(a) the term Canada used in a geographical sense, means the territory of Canada;
Income Tax Conventions Implementation Act, 2001 — I-3.55 (b)
(b) the term Ecuador means the Republic of Ecuador;
Income Tax Conventions Implementation Act, 2001 — I-3.55 (c)
(c) the terms a Contracting State and the other Contracting State mean, as the context requires, Canada or Ecuador;
Income Tax Conventions Implementation Act, 2001 — I-3.55 (d)
(d) the term national means: (i) any individual possessing the nationality of a Contracting State, (ii) any legal person, partnership or association deriving its status as such from the laws in force in a Contracting State;
Income Tax Conventions Implementation Act, 2001 — I-3.55 (i)
(i) any individual possessing the nationality of a Contracting State,
Income Tax Conventions Implementation Act, 2001 — I-3.55 (ii)
(ii) any legal person, partnership or association deriving its status as such from the laws in force in a Contracting State;
Income Tax Conventions Implementation Act, 2001 — I-3.55 (e)
(e) the term person includes an individual, an estate, a trust, a legal person and any other body of persons;
Income Tax Conventions Implementation Act, 2001 — I-3.55 (g)
(g) the terms enterprise of a Contracting State and enterprise of the other Contracting State mean respectively an enterprise carried on by a resident of a Contracting State and an enterprise carried on by a resident of the other Contracting State;
Income Tax Conventions Implementation Act, 2001 — I-3.55 (h)
(h) the term competent authority means: (i) in the case of Canada, the Minister of National Revenue or the Minister’s authorized representative, (ii) in the case of Ecuador, the Director General of the Internal Revenue Service;
Income Tax Conventions Implementation Act, 2001 — I-3.55 (i)
(i) in the case of Canada, the Minister of National Revenue or the Minister’s authorized representative,
Income Tax Conventions Implementation Act, 2001 — I-3.55 (ii)
(ii) in the case of Ecuador, the Director General of the Internal Revenue Service;
Income Tax Conventions Implementation Act, 2001 — I-3.55 (i)
(i) the term international traffic means any transport by a ship or aircraft operated by an enterprise of a Contracting State, except where the ship or aircraft is operated solely between places within the other Contracting State.
Income Tax Conventions Implementation Act, 2001 — I-3.55 2
2 As regards the application of the Convention at any time by a Contracting State any term not defined therein shall, unless the context otherwise requires, have the meaning that it has at that time under the law of that State for the purposes of the taxes to which the Convention applies, any meaning under the applicable tax laws of that State prevailing over the meaning given to the term under other laws of that State.
Income Tax Conventions Implementation Act, 2001 — I-3.55 1
1 For the purposes of this Convention, the term resident of a Contracting State means (a) any person who, under the laws of that State, is liable to tax therein by reason of the person’s domicile, residence, place of incorporation, place of management or any other criterion of a similar nature; however, the term does not include any person who is liable to tax in that State in respect only of income from sources in that State; and (b) that State or a political subdivision or local authority thereof or any agency or instrumentality of any such State, subdivision or authority.
Income Tax Conventions Implementation Act, 2001 — I-3.55 (a)
(a) any person who, under the laws of that State, is liable to tax therein by reason of the person’s domicile, residence, place of incorporation, place of management or any other criterion of a similar nature; however, the term does not include any person who is liable to tax in that State in respect only of income from sources in that State; and
Income Tax Conventions Implementation Act, 2001 — I-3.55 2
2 Where by reason of the provisions of paragraph 1, an individual is a resident of both Contracting States, then the individual’s status shall be determined as follows: (a) the individual shall be deemed to be a resident only of the State in which the individual has a permanent home available; if the individual has a permanent home available in both States, the individual shall be deemed to be a resident only of the State with which the individual’s personal and economic relations are closer (centre of vital interests); (b) if the State in which the individual’s centre of vital interests cannot be determined, or if there is not a permanent home available in either State, the individual shall be deemed to be a resident only of the State in which the individual has an habitual abode; (c) if the individual has an habitual abode in both States or in neither of them, the individual shall be deemed to be a resident only of the State of which the individual is a national; (d) if the individual is a national of both States or of neither of them, the competent authorities of the Contracting States shall settle the question by mutual agreement.
Income Tax Conventions Implementation Act, 2001 — I-3.55 (b)
(b) if the State in which the individual’s centre of vital interests cannot be determined, or if there is not a permanent home available in either State, the individual shall be deemed to be a resident only of the State in which the individual has an habitual abode;
Income Tax Conventions Implementation Act, 2001 — I-3.55 3
3 Where by reason of the provisions of paragraph 1 a company is a resident of both Contracting States, then its status shall be determined as follows: (a) it shall be deemed to be a resident only of the State of which it is a national; (b) if it is a national of neither of the States the competent authorities of the Contracting States shall by mutual agreement endeavour to settle the question and to determine the mode of application of the Convention to the person. In the absence of such agreement, the person shall not be entitled to claim any relief or exemption from tax provided by the Convention.
Income Tax Conventions Implementation Act, 2001 — I-3.55 (a)
(a) it shall be deemed to be a resident only of the State of which it is a national;
Income Tax Conventions Implementation Act, 2001 — I-3.55 (b)
(b) if it is a national of neither of the States the competent authorities of the Contracting States shall by mutual agreement endeavour to settle the question and to determine the mode of application of the Convention to the person. In the absence of such agreement, the person shall not be entitled to claim any relief or exemption from tax provided by the Convention.
Income Tax Conventions Implementation Act, 2001 — I-3.55 4
4 Where by reason of the provisions of paragraph 1 a person other than an individual or a company is a resident of both Contracting States, the competent authorities of the Contracting States shall by mutual agreement endeavour to settle the question and to determine the mode of application of the Convention. In the absence of such agreement, such person shall not be entitled to claim any relief or exemption from tax provided by the Convention.
Income Tax Conventions Implementation Act, 2001 — I-3.55 2
2 The term permanent establishment includes especially: (a) a place of management; (b) a branch; (c) an office; (d) a factory, a workshop or an assembly plant; and (e) a mine, an oil or gas well, a quarry or any other place relating to the exploration for or the exploitation of natural resources.
Income Tax Conventions Implementation Act, 2001 — I-3.55 (d)
(d) a factory, a workshop or an assembly plant; and
Income Tax Conventions Implementation Act, 2001 — I-3.55 (e)
(e) a mine, an oil or gas well, a quarry or any other place relating to the exploration for or the exploitation of natural resources.
Income Tax Conventions Implementation Act, 2001 — I-3.55 3
3 The term permanent establishment shall also include: (a) a building site or construction or installation project and supervisory activities in connection therewith, but only if such site, project or activities last more than six months; and (b) the furnishing of services, including consulting services, by an enterprise of a Contracting State through employees or other individuals engaged by the enterprise for such purposes in the other Contracting State, but only where such activities continue (for the same or a connected project) within that State for a period or periods aggregating more than 183 days within any twelve month period. For the purposes of computing the time period or periods in this paragraph, the duration of activities carried on by an enterprise shall include activities carried on by associated enterprises, within the meaning of Article 9, if the activities between the associated enterprises are connected.
Income Tax Conventions Implementation Act, 2001 — I-3.55 (a)
(a) a building site or construction or installation project and supervisory activities in connection therewith, but only if such site, project or activities last more than six months; and
Income Tax Conventions Implementation Act, 2001 — I-3.55 (b)
(b) the furnishing of services, including consulting services, by an enterprise of a Contracting State through employees or other individuals engaged by the enterprise for such purposes in the other Contracting State, but only where such activities continue (for the same or a connected project) within that State for a period or periods aggregating more than 183 days within any twelve month period.
Income Tax Conventions Implementation Act, 2001 — I-3.55
For the purposes of computing the time period or periods in this paragraph, the duration of activities carried on by an enterprise shall include activities carried on by associated enterprises, within the meaning of Article 9, if the activities between the associated enterprises are connected.
Income Tax Conventions Implementation Act, 2001 — I-3.55 4
4 Notwithstanding the preceding provisions of this Article, the term permanent establishment shall be deemed not to include: (a) the use of facilities solely for the purpose of storage, display or delivery of goods or merchandise belonging to the enterprise; (b) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of storage, display or delivery; (c) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of processing by another enterprise; (d) the maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise or of collecting information, for the enterprise; (e) the maintenance of a fixed place of business solely for the purpose of carrying on, for the enterprise, any other activity of a preparatory or auxiliary character; (f) the maintenance of a fixed place of business solely for any combination of activities mentioned in the preceding subparagraphs provided that the overall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character.
Income Tax Conventions Implementation Act, 2001 — I-3.55 (e)
(e) the maintenance of a fixed place of business solely for the purpose of carrying on, for the enterprise, any other activity of a preparatory or auxiliary character;
Income Tax Conventions Implementation Act, 2001 — I-3.55 (f)
(f) the maintenance of a fixed place of business solely for any combination of activities mentioned in the preceding subparagraphs provided that the overall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character.
Income Tax Conventions Implementation Act, 2001 — I-3.55 5
5 Notwithstanding the provisions of paragraphs 1 and 2, where a person — other than an agent of an independent status to whom paragraph 6 applies — is acting on behalf of an enterprise and has, and habitually exercises, in a Contracting State an authority to conclude contracts on behalf of the enterprise, that enterprise shall be deemed to have a permanent establishment in that State in respect of any activities which that person undertakes for the enterprise, unless the activities of such person are limited to those mentioned in paragraph 4 which, if exercised through a fixed place of business, would not make this fixed place of business a permanent establishment under the provisions of that paragraph.
Income Tax Conventions Implementation Act, 2001 — I-3.55 6
6 An enterprise shall not be deemed to have a permanent establishment in a Contracting State merely because it carries on business in that State through a broker, general commission agent or any other agent of an independent status, provided that such persons are acting in the ordinary course of their business.
Income Tax Conventions Implementation Act, 2001 — I-3.55 1
1 Income derived by a resident of a Contracting State from immovable property, including income from agriculture or forestry, situated in the other Contracting State may be taxed in that other State.
Income Tax Conventions Implementation Act, 2001 — I-3.55 2
2 For the purposes of this Convention, the term immovable property shall have the meaning which it has for the purposes of the relevant tax law of the Contracting State in which the property in question is situated. The term shall in any case include property accessory to immovable property, livestock and equipment used in agriculture and forestry, rights to which the provisions of general law respecting landed property apply, usufruct of immovable property and rights to variable or fixed payments as consideration for the working of, or the right to work, mineral deposits, sources and other natural resources. Ships and aircraft shall not be regarded as immovable property.
Income Tax Conventions Implementation Act, 2001 — I-3.55 2
2 Subject to the provisions of paragraph 3, where an enterprise of a Contracting State carries on business in the other Contracting State through a permanent establishment situated therein, there shall in each Contracting State be attributed to that permanent establishment the profits which it might be expected to make if it were a distinct and separate enterprise engaged in the same or similar activities under the same or similar conditions and dealing wholly independently with the enterprise of which it is a permanent establishment and with all other related persons.
Income Tax Conventions Implementation Act, 2001 — I-3.55 3
3 In the determination of the profits of a permanent establishment, there shall be allowed as deductions those expenses which are incurred for the purposes of the permanent establishment including executive and general administrative expenses so incurred whether in the State in which the permanent establishment is situated or elsewhere, provided that such expenses are deductible under the taxation law of that State.
Income Tax Conventions Implementation Act, 2001 — I-3.55 4
4 No profits shall be attributed to a permanent establishment by reason of the mere purchase by that permanent establishment of goods or merchandise for the enterprise.
Income Tax Conventions Implementation Act, 2001 — I-3.55 5
5 For the purposes of the preceding paragraphs, the profits to be attributed to the permanent establishment shall be determined by the same method year by year unless there is good and sufficient reason to the contrary.
Income Tax Conventions Implementation Act, 2001 — I-3.55 6
6 Where profits include items of income which are dealt with separately in other Articles of this Convention, then the provisions of those Articles shall not be affected by the provisions of this Article.
Income Tax Conventions Implementation Act, 2001 — I-3.55 2
2 Notwithstanding the provisions of paragraph 1 and Article 7, profits derived from the operation of ships or aircraft used principally to transport passengers or goods exclusively between places in a Contracting State may be taxed in that State.
Income Tax Conventions Implementation Act, 2001 — I-3.55 4
4 In this Article, (a) the term profits includes (i) gross receipts and revenues derived directly from the operation of ships or aircraft in international traffic, and (ii) interest on amounts generated directly by the operation of ships or aircraft in international traffic provided that the interest is incidental to such operation; (b) the term operation of ships or aircraft in international traffic by an enterprise includes (i) the charter or rental of ships or aircraft, and (ii) the rental of containers and related equipment, by that enterprise provided that such charter or rental is incidental to the operation by that enterprise of ships or aircraft in international traffic.
Income Tax Conventions Implementation Act, 2001 — I-3.55 (a)
(a) the term profits includes (i) gross receipts and revenues derived directly from the operation of ships or aircraft in international traffic, and (ii) interest on amounts generated directly by the operation of ships or aircraft in international traffic provided that the interest is incidental to such operation;
Income Tax Conventions Implementation Act, 2001 — I-3.55 (i)
(i) gross receipts and revenues derived directly from the operation of ships or aircraft in international traffic, and
Income Tax Conventions Implementation Act, 2001 — I-3.55 (ii)
(ii) interest on amounts generated directly by the operation of ships or aircraft in international traffic provided that the interest is incidental to such operation;
Income Tax Conventions Implementation Act, 2001 — I-3.55 (b)
(b) the term operation of ships or aircraft in international traffic by an enterprise includes (i) the charter or rental of ships or aircraft, and (ii) the rental of containers and related equipment, by that enterprise provided that such charter or rental is incidental to the operation by that enterprise of ships or aircraft in international traffic.
Income Tax Conventions Implementation Act, 2001 — I-3.55 (i)
(i) the charter or rental of ships or aircraft, and
Income Tax Conventions Implementation Act, 2001 — I-3.55 (ii)
(ii) the rental of containers and related equipment,
Income Tax Conventions Implementation Act, 2001 — I-3.55
by that enterprise provided that such charter or rental is incidental to the operation by that enterprise of ships or aircraft in international traffic.
Income Tax Conventions Implementation Act, 2001 — I-3.55 1
1 Where (a) an enterprise of a Contracting State participates directly or indirectly in the management, control or capital of an enterprise of the other Contracting State, or (b) the same persons participate directly or indirectly in the management, control or capital of an enterprise of a Contracting State and an enterprise of the other Contracting State, and in either case conditions are made or imposed between the two enterprises in their commercial or financial relations which differ from those which would be made between independent enterprises, then any income which would, but for those conditions, have accrued to one of the enterprises, but, by reason of those conditions, has not so accrued, may be included in the income of that enterprise and taxed accordingly.
Income Tax Conventions Implementation Act, 2001 — I-3.55
and in either case conditions are made or imposed between the two enterprises in their commercial or financial relations which differ from those which would be made between independent enterprises, then any income which would, but for those conditions, have accrued to one of the enterprises, but, by reason of those conditions, has not so accrued, may be included in the income of that enterprise and taxed accordingly.
Income Tax Conventions Implementation Act, 2001 — I-3.55 2
2 Where a Contracting State includes in the income of an enterprise of that State — and taxes accordingly — income on which an enterprise of the other Contracting State has been charged to tax in that other State and the income so included is income which would have accrued to the enterprise of the first-mentioned State if the conditions made between the two enterprises had been those which would have been made between independent enterprises, then that other State shall make an appropriate adjustment to the amount of tax charged therein on that income. In determining such adjustment, due regard shall be had to the other provisions of this Convention and the competent authorities of the Contracting States shall if necessary consult each other.
Income Tax Conventions Implementation Act, 2001 — I-3.55 3
3 A Contracting State shall not change the income of an enterprise in the circumstances referred to in paragraph 1 after the expiry of the time limits provided in its domestic laws and, in any case, after five years from the end of the year in which the income which would be subject to such change would, but for the conditions referred to in paragraph 1, have accrued to that enterprise.