GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Canada-Brazil Income Tax Convention Act, 1984 — C-1.5 4
4 Royalties shall be deemed to arise in a Contracting State when the payer is that State itself, a political subdivision, a local authority or a resident of that State. Where, however, the person paying the royalties, whether he is a resident of a Contracting State or not, has in a Contracting State a permanent establishment in connection with which the obligation to pay the royalties was incurred, and such royalties are born by such permanent establishment, then such royalties shall be deemed to arise in the Contracting State in which the permanent establishment is situated.
Canada-Brazil Income Tax Convention Act, 1984 — C-1.5 5
5 The provisions of paragraphs 1 and 2 shall not apply if the recipient of the royalties, being a resident of a Contracting State, has in the other Contracting State in which the royalties arise, a permanent establishment with which the right or property giving rise to the royalties is effectively connected. In such a case, the provisions of Article VII shall apply.
Canada-Brazil Income Tax Convention Act, 1984 — C-1.5 6
6 Where, owing to a special relationship between the payer and the recipient or between both of them and some other person, the amount of the royalties paid, 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 recipient in the absence of such relationship, the provisions of this Article shall apply only to the last-mentioned amount. In that case, the excess part of the payments shall remain taxable according to the law of each Contracting State, due regard being had to the other provisions of this Convention.
Canada-Brazil Income Tax Convention Act, 1984 — C-1.5 7
7 The tax rate limitation referred to in paragraph 2(b) shall not apply to royalties paid before the end of the fourth calendar year following the calendar year in which this Convention enters into force where such royalties are paid to a resident of a Contracting State which holds, directly or indirectly, at least 50 per cent of the voting capital of the company paying the royalties.
Canada-Brazil Income Tax Convention Act, 1984 — C-1.5 1
1 Gains from the alienation of ships and aircraft operated in international traffic and movable property pertaining to the operation of such ships and aircraft shall be taxable only in the Contracting State in which the place of effective management of the enterprise is situated.
Canada-Brazil Income Tax Convention Act, 1984 — C-1.5 2
2 Gains from the alienation of any property or right other than those mentioned in paragraph 1 may be taxed in both Contracting States.
Canada-Brazil Income Tax Convention Act, 1984 — C-1.5 1
1 Income derived by a resident of a Contracting State in respect of professional services or other independent activities of a similar nature shall be taxable only in that State, unless the payment of such activities and services is borne by a permanent establishment situated in the other Contracting State or a company resident therein. In such a case the income may be taxed in that other State.
Canada-Brazil Income Tax Convention Act, 1984 — C-1.5 2
2 The term professional services includes especially independent scientific, technical, literary, artistic, educational or teaching activities as well as the independent activities of physicians, lawyers, engineers, architects, dentists and accountants.
Canada-Brazil Income Tax Convention Act, 1984 — C-1.5 1
1 Subject to the provisions of Articles XVI, XVIII, XIX and XX, salaries, wages and other similar 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-Brazil Income Tax Convention Act, 1984 — C-1.5 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 the other State for a period or periods not exceeding in the aggregate 183 days in the fiscal year concerned, and (b) the remuneration is paid by, or on behalf of, an employer who is not a resident of the other State, and (c) the remuneration is not borne by a permanent establishment or a fixed base which the employer has in the other State.
Canada-Brazil Income Tax Convention Act, 1984 — C-1.5 (a)
(a) the recipient is present in the other State for a period or periods not exceeding in the aggregate 183 days in the fiscal year concerned, and
Canada-Brazil Income Tax Convention Act, 1984 — C-1.5 (b)
(b) the remuneration is paid by, or on behalf of, an employer who is not a resident of the other State, and
Canada-Brazil Income Tax Convention Act, 1984 — C-1.5 (c)
(c) the remuneration is not borne by a permanent establishment or a fixed base which the employer has in the other State.
Canada-Brazil Income Tax Convention Act, 1984 — C-1.5 3
3 Notwithstanding the preceding provisions of this Article, remuneration in respect of an employment exercised aboard a ship or aircraft in international traffic may be taxed in the Contracting State in which the place of effective management of the enterprise is situated.
Canada-Brazil Income Tax Convention Act, 1984 — C-1.5
Directors’ fees and similar payments derived by a resident of a Contracting State in his capacity as a member of the board of directors or a similar council of a company which is a resident of the other Contracting State may be taxed in that other State.
Canada-Brazil Income Tax Convention Act, 1984 — C-1.5 1
1 Notwithstanding the provisions of Articles XIV and XV, income derived by entertainers, such as theatre, motion picture, radio or television artistes, and musicians, and by athletes, from their personal activities as such may be taxed in the Contracting State in which those activities are exercised.
Canada-Brazil Income Tax Convention Act, 1984 — C-1.5 2
2 Where income in respect of personal activities as such of an entertainer or athlete accrues not to that entertainer or athlete himself but to another person, that income may, notwithstanding the provisions of Articles VII, XIV and XV, be taxed in the Contracting State in which the activities of the entertainer or athlete are exercised.
Canada-Brazil Income Tax Convention Act, 1984 — C-1.5 3
3 The provisions of paragraphs 1 and 2 shall not apply to income derived by a non-profit organization the status of which is certified by the competent authority of the Contracting State in which it is resident.
Canada-Brazil Income Tax Convention Act, 1984 — C-1.5 1
1 Pensions, annuities and alimony arising in a Contracting State and paid to a resident of the other Contracting State shall be taxable only in that other State.
Canada-Brazil Income Tax Convention Act, 1984 — C-1.5 2
2 Notwithstanding the provisions of paragraph 1, the amount of a pension, annuity or alimony which exceeds four thousand Canadian dollars ($4,000) in a calendar year may also be taxed in the Contracting State in which the pension, annuity or alimony arises. The competent authorities of the Contracting States may, if necessary, agree to modify the above-mentioned amount as a result of monetary or economic developments.
Canada-Brazil Income Tax Convention Act, 1984 — C-1.5 3
3 As used in this Article: (a) the term pension means payments made after retirement in consideration of past employment or by way of compensation for injuries received, in connection with past employment; (b) the term annuity means a stated sum payable periodically at stated times during life, or during a specified or ascertainable period of time, under an obligation to make the payments in return for adequate and full consideration in money or money’s worth (other than services rendered).
Canada-Brazil Income Tax Convention Act, 1984 — C-1.5 (a)
(a) the term pension means payments made after retirement in consideration of past employment or by way of compensation for injuries received, in connection with past employment;
Canada-Brazil Income Tax Convention Act, 1984 — C-1.5 (b)
(b) the term annuity means a stated sum payable periodically at stated times during life, or during a specified or ascertainable period of time, under an obligation to make the payments in return for adequate and full consideration in money or money’s worth (other than services rendered).
Canada-Brazil Income Tax Convention Act, 1984 — C-1.5 4
4 Notwithstanding the provisions of paragraphs 1 and 2, (a) social security pensions arising in a Contracting State and paid to a resident of the other Contracting State shall be taxable only in the first-mentioned State. However, such pensions shall be taxable only in the other Contracting State if the recipient is a national of and a resident of that other State; (b) war veterans pensions arising in Canada and paid to a resident of Brazil shall be exempt from Brazilian tax.
Canada-Brazil Income Tax Convention Act, 1984 — C-1.5 (a)
(a) social security pensions arising in a Contracting State and paid to a resident of the other Contracting State shall be taxable only in the first-mentioned State. However, such pensions shall be taxable only in the other Contracting State if the recipient is a national of and a resident of that other State;
Canada-Brazil Income Tax Convention Act, 1984 — C-1.5 (b)
(b) war veterans pensions arising in Canada and paid to a resident of Brazil shall be exempt from Brazilian tax.
Canada-Brazil Income Tax Convention Act, 1984 — C-1.5 1
1 Remuneration, not including pensions, paid by a Contracting State, a political subdivision or a local authority thereof to any individual in respect of services rendered to that State, to a political subdivision or local authority shall be taxable only in that State. However, such remuneration shall be taxable only in the Contracting State of which the recipient is a resident if the services are rendered in that State and if the recipient (a) is a national of that State, or (b) did not become a resident of that State solely for the purpose of performing the services.
Canada-Brazil Income Tax Convention Act, 1984 — C-1.5 (a)
However, such remuneration shall be taxable only in the Contracting State of which the recipient is a resident if the services are rendered in that State and if the recipient (a) is a national of that State, or (b) did not become a resident of that State solely for the purpose of performing the services.
Canada-Brazil Income Tax Convention Act, 1984 — C-1.5 (b)
(b) did not become a resident of that State solely for the purpose of performing the services.
Canada-Brazil Income Tax Convention Act, 1984 — C-1.5 2
2 The provisions of paragraph 1 shall not apply to remuneration in respect of services rendered in connection with any trade or business carried on by one of the Contracting States or a political subdivision or a local authority thereof.
Canada-Brazil Income Tax Convention Act, 1984 — C-1.5
Payments which a student, apprentice or business trainee who is, or was immediately before visiting one of the Contracting States, a resident of the other Contracting State and who is present in the first-mentioned Contracting State solely for the purpose of his education or training receives for the purpose of his maintenance, education or training shall not be taxed in that first-mentioned State, provided that such payments are made to him from sources outside that State.
Canada-Brazil Income Tax Convention Act, 1984 — C-1.5
Items of income of a resident of a Contracting State, arising in the other Contracting State and not dealt with in the foregoing Articles of this Convention, may be taxed in that other State.
Canada-Brazil Income Tax Convention Act, 1984 — C-1.5 1
1 Where a resident of Brazil derives income which, in accordance with the provisions of this Convention, may be taxed in Canada, Brazil shall allow as a deduction from the tax on the income of that person, an amount equal to the income tax paid in Canada. The deduction shall not, however, exceed that part of the income tax as computed before the deduction is given, which is appropriate to the income which may be taxed in Canada.
Canada-Brazil Income Tax Convention Act, 1984 — C-1.5 2
2 Unless the provisions of paragraph 4 or 5 apply, where a resident of Canada derives income which, in accordance with the provisions of this Convention, may be taxed in Brazil, Canada shall allow as a deduction from the tax on the income of that person, an amount equal to the income tax paid in Brazil, including business-income tax and non-business-income-tax. The deduction shall not, however, exceed that part of the income tax as computed before the deduction is given, which is appropriate to the income which may be taxed in Brazil.
Canada-Brazil Income Tax Convention Act, 1984 — C-1.5 3
3 For the deduction indicated in paragraph 2, Brazilian tax shall always be considered as having been paid at the rate of 25 per cent of the gross amount of the profits to which paragraph 5(b) of Article X applies and at the rate of 20 per cent of the gross amount of the income paid in Brazil in the case of interest to which paragraph 2 of Article XI applies and royalties to which paragraph 2(b) of Article XII applies.
Canada-Brazil Income Tax Convention Act, 1984 — C-1.5 4
4 Dividends received by a company which is a resident of Canada from a company which is a resident of Brazil shall be exempt from tax in Canada if the company receiving the dividends holds an equity percentage of at least 10 per cent in the company paying the dividends and if the profits out of which the dividends are paid are derived from carrying on an active business in Brazil or in a country with which Canada has concluded a double taxation convention; for the purposes of this provision, any income from sources in a country other than Canada which pertains to or is incident to an active business carried on in a country other than Canada, shall be deemed to be profits derived from carrying on an active business.
Canada-Brazil Income Tax Convention Act, 1984 — C-1.5 5
5 Where a company which is a resident of Canada derives dividends, other than those mentioned in paragraph 4, from a company which is a resident of Brazil in which it holds an equity percentage of at least 10 per cent and those dividends may be taxed in Brazil, in accordance with this Convention, Canada shall allow as a deduction from the tax on the income of the first-mentioned company an amount equal to the income tax paid in Brazil and shall allow relief in respect of the Brazilian corporation tax paid on the profits out of which the dividends are paid; the deduction shall not, however, exceed that part of the Canadian income tax as computed before the deduction is given, which is appropriate to the dividends. For the deduction mentioned in this paragraph, Brazilian tax on dividends shall always be considered as having been paid at the rate of 25 per cent of the gross amount of the dividends.
Canada-Brazil Income Tax Convention Act, 1984 — C-1.5
For the deduction mentioned in this paragraph, Brazilian tax on dividends shall always be considered as having been paid at the rate of 25 per cent of the gross amount of the dividends.
Canada-Brazil Income Tax Convention Act, 1984 — C-1.5 6
6 The value of the shares issued by a corporation of a Contracting State, the capital of which is wholly or partly owned or controlled, directly or indirectly, by one or more residents of the other Contracting State, shall not be subject to income tax in the last-mentioned State.
Canada-Brazil Income Tax Convention Act, 1984 — C-1.5 7
7 The provisions of paragraphs 2 and 3 shall apply for the determination of the profits of a permanent establishment situated in Canada of a bank which is a resident of Brazil.
Canada-Brazil Income Tax Convention Act, 1984 — C-1.5 1
1 The nationals of a Contracting State shall not be subjected in the other Contracting State to any taxation or any requirement connected therewith which is other or more burdensome than the taxation and connected requirements to which nationals of that other State in the same circumstances are or may be subjected.
Canada-Brazil Income Tax Convention Act, 1984 — C-1.5 2
2 The taxation on a permanent establishment which an enterprise of a Contracting State has in the other Contracting State shall not be less favourably levied in that other State than the taxation levied on enterprises of that other State carrying on the same activities. This provision shall not be construed as obliging a Contracting State to grant to residents of the other Contracting State 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-Brazil Income Tax Convention Act, 1984 — C-1.5
This provision shall not be construed as obliging a Contracting State to grant to residents of the other Contracting State 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-Brazil Income Tax Convention Act, 1984 — C-1.5 3
3 Enterprises of a Contracting State, the capital of which is wholly or partly owned or controlled, directly or indirectly, by one or more residents of the other Contracting State, shall not be subjected in the first-mentioned State to any taxation or any requirement connected therewith which is other or more burdensome than the taxation and connected requirements to which other similar enterprises of the first-mentioned State, the capital of which is wholly or partly owned or controlled, directly or indirectly, by one or more residents of a third State, are or may be subjected.
Canada-Brazil Income Tax Convention Act, 1984 — C-1.5 4
4 In this Article, the term taxation means taxes which are the subject of this Convention.
Canada-Brazil Income Tax Convention Act, 1984 — C-1.5 1
1 Where a resident of a Contracting State considers that the actions of one or both of the Contracting States result or will result for him in taxation not in accordance with this Convention, he may, notwithstanding the remedies provided by the national laws of those States, present his case to the competent authority of the Contracting State of which he is a resident.
Canada-Brazil Income Tax Convention Act, 1984 — C-1.5 2
2 The competent authority shall endeavour, if the objection appears to it to be justified and if it is not itself able to arrive at an appropriate solution, to resolve the case by mutual agreement with the competent authority of the other Contracting State, with a view to the avoidance of taxation not in accordance with the Convention.
Canada-Brazil Income Tax Convention Act, 1984 — C-1.5 3
3 The competent authorities of the Contracting States shall endeavour to resolve by mutual agreement any difficulties or doubts arising as to the interpretation or application of the Convention.
Canada-Brazil Income Tax Convention Act, 1984 — C-1.5 4
4 The competent authorities of the Contracting States may consult together for the elimination of double taxation in cases not provided for in the Convention.
Canada-Brazil Income Tax Convention Act, 1984 — C-1.5 5
5 The competent authorities of the Contracting States may communicate with each other directly for the purpose of reaching an agreement in the sense of the preceding paragraphs. The competent authorities of the Contracting States may also settle by mutual agreement the methods of application of this Convention.
Canada-Brazil Income Tax Convention Act, 1984 — C-1.5 1
1 The competent authorities of the Contracting States shall exchange such information as is necessary for the carrying out of this Convention and of the domestic laws of the Contracting States concerning taxes covered by this Convention insofar as the taxation thereunder is in accordance with this Convention. Any information so exchanged shall be treated as secret and shall not be disclosed to any persons or authorities other than those concerned with the assessment or collection of the taxes which are the subject of the Convention.
Canada-Brazil Income Tax Convention Act, 1984 — C-1.5 2
2 In no case shall the provisions of paragraph 1 be construed so as to impose on the Contracting State the obligation: (a) to carry out administrative measures at variance with the laws or the administrative practice of that or of the other Contracting State; (b) to supply particulars which are not obtainable under the laws or in the normal course of the administration of that or of the other Contracting State; (c) to supply information which 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-Brazil Income Tax Convention Act, 1984 — C-1.5 (a)
(a) to carry out administrative measures at variance with the laws or the administrative practice of that or of the other Contracting State;
Canada-Brazil Income Tax Convention Act, 1984 — C-1.5 (b)
(b) to supply particulars which are not obtainable under the laws or in the normal course of the administration of that or of the other Contracting State;
Canada-Brazil Income Tax Convention Act, 1984 — C-1.5 (c)
(c) to supply information which 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-Brazil Income Tax Convention Act, 1984 — C-1.5 1
1 Nothing in this Convention shall affect the fiscal privileges of diplomatic or consular officials under the general rules of international law or under the provisions of special agreements.
Canada-Brazil Income Tax Convention Act, 1984 — C-1.5 2
2 This Convention shall not apply to International Organizations, to organs or officials thereof and to persons who are members of a diplomatic, consular or permanent mission of a third State, being present in a Contracting State and not treated in either Contracting State as resident in respect of taxes on income.
Canada-Brazil Income Tax Convention Act, 1984 — C-1.5 1
1 This Convention shall be ratified and the instruments of ratification shall be exchanged at Ottawa.
Canada-Brazil Income Tax Convention Act, 1984 — C-1.5 2
2 The Convention shall enter into force upon the exchange of instruments of ratification and its provisions shall have effect for the first time: (a) in respect of taxes withheld at source to amounts paid or remitted on or after January 1st of the calendar year immediately following that in which the Convention enters into force; (b) in respect of other taxes covered by this Convention to taxable years beginning on or after January 1st of the calendar year immediately following that in which the Convention enters into force.
Canada-Brazil Income Tax Convention Act, 1984 — C-1.5 (a)
(a) in respect of taxes withheld at source to amounts paid or remitted on or after January 1st of the calendar year immediately following that in which the Convention enters into force;
Canada-Brazil Income Tax Convention Act, 1984 — C-1.5 (b)
(b) in respect of other taxes covered by this Convention to taxable years beginning on or after January 1st of the calendar year immediately following that in which the Convention enters into force.
Canada-Brazil Income Tax Convention Act, 1984 — C-1.5
Either Contracting State may terminate this Convention after a period of three years from the date on which this Convention enters into force by giving to the other Contracting State, through diplomatic channels, a written notice of termination, provided that any such notice shall be given only on or before the thirtieth day of June in any calendar year.