GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Canada Petroleum Resources Act — C-8.5 117.1
Division of exploration licence 329 117.1 (1) Exploration licence numbered 329, in effect on the coming into force of this section, is divided into two licences, one applicable to the portion of the lands described in that licence that is landward of the northern limit of the adjoining area described in Schedule 2 to the Yukon Act and one applicable to the portion of those lands that is seaward of that northern limit. Division of significant discovery licence 12 (2) Significant discovery licence numbered 12, in effect on the coming into force of this section, is divided into two licences, one applicable to the portion of the lands described in that licence that is situated in the Yukon Territory and one applicable to the portion of those lands situated in the Northwest Territories. Division of oil and gas lease 411-68 (3) Oil and gas lease numbered 411-68, in effect on the coming into force of this section, is divided into two leases, one applicable to the portion of the lands described in that lease that is situated in the Yukon Territory and one applicable to the portion of those lands situated in the Northwest Territories. Division of oil and gas lease 442-R-68 (4) Oil and gas lease numbered 442-R-68, in effect on the coming into force of this section, is divided into two leases, one applicable to the portion of the lands described in that lease that is situated in the Yukon Territory and one applicable to the portion of those lands situated in the Northwest Territories. Registration of divided interests (5) The Registrar referred to in section 87 may assign new numbers, in the register established under that section, to the interests resulting from the division of an interest under this section. Interpretation (6) The division of an interest and the assignment of new numbers under this section shall be construed as a continuation of that interest and not as the issuance of new interests. 1998, c. 5, s. 14
Canada Petroleum Resources Act — C-8.5 117.2
Northwest Territories 117.2 (1) An interest in respect of lands that straddle the onshore and the offshore — that is in effect on the coming into force of this section — is divided into two interests: one in respect of the portion of those lands that is situated in the onshore and one in respect of the portion that is situated in the offshore. Only the offshore interest is to be under the administration of a federal minister. Assignment of new numbers (2) The Registrar referred to in subsection 87(2) may assign new numbers to the interests resulting from the division of the interest. Interpretation (3) The division of the interest and assignment of new numbers is to be construed as a continuation of the interest and not as the issuance of new interests. Definition of offshore (4) In this section, offshore has the same meaning as in section 48.01 of the Canada Oil and Gas Operations Act . 2014, c. 2, s. 37
Canada Petroleum Resources Act — C-8.5 Coming into force
Coming into force * 131 (1) Subject to subsection (2), this Act or any provision thereof shall come into force in any frontier lands or portion thereof on a day or days to be fixed by proclamation with respect to those lands or portion thereof. * [Note: Certain provisions in force in certain frontier lands, see SI/87-63, SI/87-244 and SI/88-86.] Idem (2) Section 116 shall be deemed to have come into force on March 5, 1982.
Canada–Poland Tax Convention Act, 2013 — C-8.8 1
Short title 1 This Act may be cited as the Canada–Poland Tax Convention Act, 2013 .
Canada–Poland Tax Convention Act, 2013 — C-8.8 2
Definition of Convention 2 In this Act, Convention means the Convention between Canada and the Republic of Poland set out in Schedule 1, as amended by the Protocol set out in Schedule 2.
Canada–Poland Tax Convention Act, 2013 — C-8.8 3
Convention approved 3 The Convention is approved and has the force of law in Canada during the period that the Convention, by its terms, is in force.
Canada–Poland Tax Convention Act, 2013 — C-8.8 4
Inconsistent laws — general rule 4 (1) Subject to subsection (2), in the event of any inconsistency between the provisions of this Act or the Convention and the provisions of any other law, the provisions of this Act and the Convention prevail to the extent of the inconsistency. Inconsistent laws — exception (2) In the event of any inconsistency between the provisions of the Convention and the provisions of the Income Tax Conventions Interpretation Act , the provisions of that Act prevail to the extent of the inconsistency.
Canada–Poland Tax Convention Act, 2013 — C-8.8 5
Regulations 5 The Minister of National Revenue may make any regulations that are necessary for carrying out the Convention or for giving effect to any of its provisions.
Canada–Poland Tax Convention Act, 2013 — C-8.8 Notification
Notification * 6 The Minister of Finance must cause a notice of the day on which the Convention enters into force and of the day on which it ceases to have effect to be published in the Canada Gazette within 60 days after its entry into force or termination. * [Note: Convention and Protocol in force October 30, 2013, see Canada Gazette Part I, Volume 147, page 2725.]
Canada–Poland Tax Convention Act, 2013 — C-8.8
CANADA AND THE REPUBLIC OF POLAND, desiring to conclude a Convention for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income,
Canada–Poland Tax Convention Act, 2013 — C-8.8
This Convention shall apply to persons who are residents of one or both of the Contracting States.
Canada–Poland Tax Convention Act, 2013 — C-8.8 1
1 This Convention shall apply to taxes on income imposed on behalf of a Contracting State, irrespective of the manner in which they are levied.
Canada–Poland Tax Convention Act, 2013 — C-8.8 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, taxes on the total amounts of wages or salaries paid by enterprises, as well as taxes on capital appreciation.
Canada–Poland Tax Convention Act, 2013 — C-8.8 3
3 The existing taxes to which this Convention shall apply are in particular: (a) in the case of Poland: (i) the personal income tax, and (ii) the corporate income tax, (hereinafter referred to as Polish tax ). (b) in the case of Canada, the taxes imposed by the Government of Canada under the Income Tax Act (hereinafter referred to as Canadian tax ).
Canada–Poland Tax Convention Act, 2013 — C-8.8 (a)
(a) in the case of Poland: (i) the personal income tax, and (ii) the corporate income tax, (hereinafter referred to as Polish tax ).
Canada–Poland Tax Convention Act, 2013 — C-8.8
(hereinafter referred to as Polish tax ).
Canada–Poland Tax Convention Act, 2013 — C-8.8 (b)
(b) in the case of Canada, the taxes imposed by the Government of Canada under the Income Tax Act (hereinafter referred to as Canadian tax ).
Canada–Poland Tax Convention Act, 2013 — C-8.8 4
4 The Convention shall apply also to any identical or substantially similar taxes that 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 that have been made in their taxation laws.
Canada–Poland Tax Convention Act, 2013 — C-8.8 1
1 For the purposes of this Convention, unless the context otherwise requires: (a) the term Poland means the Republic of Poland and, when used in a geographical sense, means the territory of the Republic of Poland, and any area adjacent to the territorial sea of the Republic of Poland within which, under the laws of Poland and in accordance with international law, the rights of Poland with respect to the exploration and exploitation of the natural resources of the seabed and its sub-soil may be exercised; (b) the term Canada , used in a geographical sense, means: (i) the land territory, air space, internal waters and territorial sea of Canada, (ii) the exclusive economic zone of Canada, as determined by its domestic law, consistent with Part V of the United Nations Convention on the Law of the Sea of 10 December 1982, and (iii) the continental shelf of Canada, as determined by its domestic law, consistent with Part VI of the United Nations Convention on the Law of the Sea of 10 December 1982; (c) the term person includes an individual, a trust, a company and any other body of persons; (d) the term company means any body corporate or any entity which is treated as a body corporate for tax purposes; (e) the terms enterprise applies to the carrying on of any business; (f) the terms a Contracting State and the other Contracting State mean, as the context requires, Poland or Canada; (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 international traffic means any transport by a ship or aircraft operated by an enterprise of a Contracting State, except when such transport is solely between places in the other Contracting State; (i) the term competent authority means: (i) in the case of Poland, the Minister of Finance or the Minister’s authorized representative, and (ii) in the case of Canada, the Minister of National Revenue or the Minister’s authorized representative; (j) the term national means: (i) any individual possessing the nationality or citizenship of that Contracting State, and (ii) any legal person, partnership or association deriving its status as such from the laws in force in that Contracting State; and (k) the term business includes the performance of professional services and of other activities of an independent character.
Canada–Poland Tax Convention Act, 2013 — C-8.8 (a)
(a) the term Poland means the Republic of Poland and, when used in a geographical sense, means the territory of the Republic of Poland, and any area adjacent to the territorial sea of the Republic of Poland within which, under the laws of Poland and in accordance with international law, the rights of Poland with respect to the exploration and exploitation of the natural resources of the seabed and its sub-soil may be exercised;
Canada–Poland Tax Convention Act, 2013 — C-8.8 (b)
(b) the term Canada , used in a geographical sense, means: (i) the land territory, air space, internal waters and territorial sea of Canada, (ii) the exclusive economic zone of Canada, as determined by its domestic law, consistent with Part V of the United Nations Convention on the Law of the Sea of 10 December 1982, and (iii) the continental shelf of Canada, as determined by its domestic law, consistent with Part VI of the United Nations Convention on the Law of the Sea of 10 December 1982;
Canada–Poland Tax Convention Act, 2013 — C-8.8 (i)
(i) the land territory, air space, internal waters and territorial sea of Canada,
Canada–Poland Tax Convention Act, 2013 — C-8.8 (ii)
(ii) the exclusive economic zone of Canada, as determined by its domestic law, consistent with Part V of the United Nations Convention on the Law of the Sea of 10 December 1982, and
Canada–Poland Tax Convention Act, 2013 — C-8.8 (iii)
(iii) the continental shelf of Canada, as determined by its domestic law, consistent with Part VI of the United Nations Convention on the Law of the Sea of 10 December 1982;
Canada–Poland Tax Convention Act, 2013 — C-8.8 (c)
(c) the term person includes an individual, a trust, a company and any other body of persons;
Canada–Poland Tax Convention Act, 2013 — C-8.8 (d)
(d) the term company means any body corporate or any entity which is treated as a body corporate for tax purposes;
Canada–Poland Tax Convention Act, 2013 — C-8.8 (e)
(e) the terms enterprise applies to the carrying on of any business;
Canada–Poland Tax Convention Act, 2013 — C-8.8 (f)
(f) the terms a Contracting State and the other Contracting State mean, as the context requires, Poland or Canada;
Canada–Poland Tax Convention Act, 2013 — C-8.8 (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;
Canada–Poland Tax Convention Act, 2013 — C-8.8 (h)
(h) the term international traffic means any transport by a ship or aircraft operated by an enterprise of a Contracting State, except when such transport is solely between places in the other Contracting State;
Canada–Poland Tax Convention Act, 2013 — C-8.8 (i)
(i) the term competent authority means: (i) in the case of Poland, the Minister of Finance or the Minister’s authorized representative, and (ii) in the case of Canada, the Minister of National Revenue or the Minister’s authorized representative;
Canada–Poland Tax Convention Act, 2013 — C-8.8 (i)
(i) in the case of Poland, the Minister of Finance or the Minister’s authorized representative, and
Canada–Poland Tax Convention Act, 2013 — C-8.8 (ii)
(ii) in the case of Canada, the Minister of National Revenue or the Minister’s authorized representative;
Canada–Poland Tax Convention Act, 2013 — C-8.8 (j)
(j) the term national means: (i) any individual possessing the nationality or citizenship of that Contracting State, and (ii) any legal person, partnership or association deriving its status as such from the laws in force in that Contracting State; and
Canada–Poland Tax Convention Act, 2013 — C-8.8 (i)
(i) any individual possessing the nationality or citizenship of that Contracting State, and
Canada–Poland Tax Convention Act, 2013 — C-8.8 (ii)
(ii) any legal person, partnership or association deriving its status as such from the laws in force in that Contracting State; and
Canada–Poland Tax Convention Act, 2013 — C-8.8 (k)
(k) the term business includes the performance of professional services and of other activities of an independent character.
Canada–Poland Tax Convention Act, 2013 — C-8.8 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 laws 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 a meaning given to the term under other laws of that State.
Canada–Poland Tax Convention Act, 2013 — C-8.8 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 management or any other criterion of a similar nature, but 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 government of such State, subdivision or authority.
Canada–Poland Tax Convention Act, 2013 — C-8.8 (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 management or any other criterion of a similar nature, but does not include any person who is liable to tax in that State in respect only of income from sources in that State; and
Canada–Poland Tax Convention Act, 2013 — C-8.8 (b)
(b) that State or a political subdivision or local authority thereof or any agency or instrumentality of any government of such State, subdivision or authority.
Canada–Poland Tax Convention Act, 2013 — C-8.8 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 and 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 is situated cannot be determined, or if there is not a permanent home available to the individual 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; and (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.
Canada–Poland Tax Convention Act, 2013 — C-8.8 (a)
(a) the individual shall be deemed to be a resident only of the State in which the individual has a permanent home available and 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);
Canada–Poland Tax Convention Act, 2013 — C-8.8 (b)
(b) if the State in which the individual’s centre of vital interests is situated cannot be determined, or if there is not a permanent home available to the individual in either State, the individual shall be deemed to be a resident only of the State in which the individual has an habitual abode;
Canada–Poland Tax Convention Act, 2013 — C-8.8 (c)
(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; and
Canada–Poland Tax Convention Act, 2013 — C-8.8 (d)
(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.
Canada–Poland Tax Convention Act, 2013 — C-8.8 3
3 Where a company is a national of a Contracting State and by reason of paragraph 1 a resident of both Contracting States then it shall be deemed to be a resident only of the first-mentioned State.
Canada–Poland Tax Convention Act, 2013 — C-8.8 4
4 Where by reason of the provisions of paragraph 1 a person other than an individual or a company referred to in paragraph 3 is a resident of both Contracting States, the competent authorities of the Contracting States shall endeavour to determine by mutual agreement the Contracting State of which such person shall be deemed to be a resident for the purposes of the Convention, having regard to its place of effective management, the place where it is constituted and any other relevant factors. In the absence of such agreement, such person shall not be entitled to any relief or exemption from tax provided by this Convention.
Canada–Poland Tax Convention Act, 2013 — C-8.8 1
1 For the purposes of this Convention, the term permanent establishment means a fixed place of business through which the business of an enterprise is wholly or partly carried on.
Canada–Poland Tax Convention Act, 2013 — C-8.8 2
2 The term permanent establishment includes especially: (a) a place of management; (b) a branch; (c) an office; (d) a factory; (e) a workshop; and (f) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources.
Canada–Poland Tax Convention Act, 2013 — C-8.8 (f)
(f) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources.
Canada–Poland Tax Convention Act, 2013 — C-8.8 3
3 A building site, construction, assembly or installation project constitutes a permanent establishment only if it lasts more than twelve months.
Canada–Poland Tax Convention Act, 2013 — C-8.8 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 sub-paragraphs (a) to (e), provided that the overall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character.
Canada–Poland Tax Convention Act, 2013 — C-8.8 (a)
(a) the use of facilities solely for the purpose of storage, display or delivery of goods or merchandise belonging to the enterprise;
Canada–Poland Tax Convention Act, 2013 — C-8.8 (b)
(b) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of storage, display or delivery;
Canada–Poland Tax Convention Act, 2013 — C-8.8 (c)
(c) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of processing by another enterprise;
Canada–Poland Tax Convention Act, 2013 — C-8.8 (d)
(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;
Canada–Poland Tax Convention Act, 2013 — C-8.8 (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;
Canada–Poland Tax Convention Act, 2013 — C-8.8 (f)
(f) the maintenance of a fixed place of business solely for any combination of activities mentioned in sub-paragraphs (a) to (e), provided that the overall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character.
Canada–Poland Tax Convention Act, 2013 — C-8.8 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.
Canada–Poland Tax Convention Act, 2013 — C-8.8 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.
Canada–Poland Tax Convention Act, 2013 — C-8.8 7
7 The fact that a company which is a resident of a Contracting State controls or is controlled by a company which is a resident of the other Contracting State, or which carries on business in that other State (whether through a permanent establishment or otherwise), shall not of itself constitute either company a permanent establishment of the other.
Canada–Poland Tax Convention Act, 2013 — C-8.8 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.