GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Canada–Armenia Tax Convention Act, 2004 — C-0.7 1
1 For the purposes of this Convention, unless the context otherwise requires: (a) the terms a Contracting State and the other Contracting State mean, as the context requires, Canada or Armenia; (b) the term Canada , used in a geographical sense, means the territory of Canada, including its territorial sea and air space over the land territory and the territorial sea, as well as the exclusive economic zone and the continental shelf beyond that zone, over which Canada exercises, in accordance with international law, its sovereign rights; (c) the term Armenia means the Republic of Armenia, and when used in the geographical sense means the territory, including internal waters over which the Republic of Armenia exercises its sovereign rights and jurisdiction in accordance with internal legislation and international law; (d) the term person includes an individual, a trust, a company, a partnership and any other body of persons; (e) the term company means any body corporate or any entity which is treated as a body corporate for tax purposes; (f) 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; (g) 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 Armenia, the Minister of Finance and Economy and the Minister of State Revenues or their authorized representatives; (h) 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; and (i) the term international traffic means any voyage of a ship or aircraft operated by an enterprise of a Contracting State to transport passengers or property except where the principal purpose of the voyage is to transport passengers or property between places within the other Contracting State.
Canada–Armenia Tax Convention Act, 2004 — C-0.7 (a)
(a) the terms a Contracting State and the other Contracting State mean, as the context requires, Canada or Armenia;
Canada–Armenia Tax Convention Act, 2004 — C-0.7 (b)
(b) the term Canada , used in a geographical sense, means the territory of Canada, including its territorial sea and air space over the land territory and the territorial sea, as well as the exclusive economic zone and the continental shelf beyond that zone, over which Canada exercises, in accordance with international law, its sovereign rights;
Canada–Armenia Tax Convention Act, 2004 — C-0.7 (c)
(c) the term Armenia means the Republic of Armenia, and when used in the geographical sense means the territory, including internal waters over which the Republic of Armenia exercises its sovereign rights and jurisdiction in accordance with internal legislation and international law;
Canada–Armenia Tax Convention Act, 2004 — C-0.7 (d)
(d) the term person includes an individual, a trust, a company, a partnership and any other body of persons;
Canada–Armenia Tax Convention Act, 2004 — C-0.7 (e)
(e) the term company means any body corporate or any entity which is treated as a body corporate for tax purposes;
Canada–Armenia Tax Convention Act, 2004 — C-0.7 (f)
(f) 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–Armenia Tax Convention Act, 2004 — C-0.7 (g)
(g) 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 Armenia, the Minister of Finance and Economy and the Minister of State Revenues or their authorized representatives;
Canada–Armenia Tax Convention Act, 2004 — C-0.7 (i)
(i) in the case of Canada, the Minister of National Revenue or the Minister’s authorized representative,
Canada–Armenia Tax Convention Act, 2004 — C-0.7 (ii)
(ii) in the case of Armenia, the Minister of Finance and Economy and the Minister of State Revenues or their authorized representatives;
Canada–Armenia Tax Convention Act, 2004 — C-0.7 (h)
(h) 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; and
Canada–Armenia Tax Convention Act, 2004 — C-0.7 (i)
(i) any individual possessing the nationality of a Contracting State,
Canada–Armenia Tax Convention Act, 2004 — C-0.7 (ii)
(ii) any legal person, partnership or association deriving its status as such from the laws in force in a Contracting State; and
Canada–Armenia Tax Convention Act, 2004 — C-0.7 (i)
(i) the term international traffic means any voyage of a ship or aircraft operated by an enterprise of a Contracting State to transport passengers or property except where the principal purpose of the voyage is to transport passengers or property between places within the other Contracting State.
Canada–Armenia Tax Convention Act, 2004 — C-0.7 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 a meaning given to the term under other laws of that State.
Canada–Armenia Tax Convention Act, 2004 — C-0.7 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 or administrative-territorial subdivision or local authority thereof or any agency or instrumentality of any such State, subdivision or local authority.
Canada–Armenia Tax Convention Act, 2004 — C-0.7 (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–Armenia Tax Convention Act, 2004 — C-0.7 (b)
(b) that State or a political or administrative-territorial subdivision or local authority thereof or any agency or instrumentality of any such State, subdivision or local authority.
Canada–Armenia Tax Convention Act, 2004 — C-0.7 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–Armenia Tax Convention Act, 2004 — C-0.7 (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–Armenia Tax Convention Act, 2004 — C-0.7 (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–Armenia Tax Convention Act, 2004 — C-0.7 (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–Armenia Tax Convention Act, 2004 — C-0.7 (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–Armenia Tax Convention Act, 2004 — C-0.7 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 in which it is incorporated; or (b) if it is incorporated in neither of the States, it shall be deemed to be a resident only of the State in which its place of effective management is situated.
Canada–Armenia Tax Convention Act, 2004 — C-0.7 (a)
(a) it shall be deemed to be a resident only of the State in which it is incorporated; or
Canada–Armenia Tax Convention Act, 2004 — C-0.7 (b)
(b) if it is incorporated in neither of the States, it shall be deemed to be a resident only of the State in which its place of effective management is situated.
Canada–Armenia Tax Convention Act, 2004 — C-0.7 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 to such person. In the absence of such agreement, such person shall not be entitled to claim any relief or exemption from tax provided by the Convention.
Canada–Armenia Tax Convention Act, 2004 — C-0.7 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–Armenia Tax Convention Act, 2004 — C-0.7 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 relating to the exploration for or the exploitation of natural resources.
Canada–Armenia Tax Convention Act, 2004 — C-0.7 (f)
(f) a mine, an oil or gas well, a quarry or any other place relating to the exploration for or the exploitation of natural resources.
Canada–Armenia Tax Convention Act, 2004 — C-0.7 3
3 The term permanent establishment likewise encompasses: (a) a building site, a construction, assembly or installation project or supervisory activities in connection therewith, but only where such site, project or activities continue for a period of more than nine months; (b) the furnishing of services, including consultancy services, by an enterprise through employees or other personnel engaged by the enterprise for such purpose, but only where activities of that nature continue (for the same or a connected project) within the country for a period or periods aggregating more than nine months within any 12-month period.
Canada–Armenia Tax Convention Act, 2004 — C-0.7 (a)
(a) a building site, a construction, assembly or installation project or supervisory activities in connection therewith, but only where such site, project or activities continue for a period of more than nine months;
Canada–Armenia Tax Convention Act, 2004 — C-0.7 (b)
(b) the furnishing of services, including consultancy services, by an enterprise through employees or other personnel engaged by the enterprise for such purpose, but only where activities of that nature continue (for the same or a connected project) within the country for a period or periods aggregating more than nine months within any 12-month period.
Canada–Armenia Tax Convention Act, 2004 — C-0.7 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 or display 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 or display; (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; or (f) the maintenance of a fixed place of business solely for any combination of activities mentioned in subparagraphs (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–Armenia Tax Convention Act, 2004 — C-0.7 (a)
(a) the use of facilities solely for the purpose of storage or display of goods or merchandise belonging to the enterprise;
Canada–Armenia Tax Convention Act, 2004 — C-0.7 (b)
(b) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of storage or display;
Canada–Armenia Tax Convention Act, 2004 — C-0.7 (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–Armenia Tax Convention Act, 2004 — C-0.7 (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–Armenia Tax Convention Act, 2004 — C-0.7 (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; or
Canada–Armenia Tax Convention Act, 2004 — C-0.7 (f)
(f) the maintenance of a fixed place of business solely for any combination of activities mentioned in subparagraphs (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–Armenia Tax Convention Act, 2004 — C-0.7 5
5 Notwithstanding the provisions of paragraphs 1 and 2, where a person — other than an agent of independent status to whom paragraph 7 applies — is acting in a Contracting State on behalf of the enterprise of the other Contracting State, that enterprise shall be deemed to have a permanent establishment in the first-mentioned Contracting State in respect of any activities which that person undertakes for the enterprise, if such a person: (a) has and habitually exercises in that State an authority to conclude contracts in the name of 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; or (b) has no such authority, but habitually maintains in the first-mentioned State a stock of goods or merchandise from which the person regularly delivers goods or merchandise on behalf of the enterprise.
Canada–Armenia Tax Convention Act, 2004 — C-0.7 (a)
(a) has and habitually exercises in that State an authority to conclude contracts in the name of 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; or
Canada–Armenia Tax Convention Act, 2004 — C-0.7 (b)
(b) has no such authority, but habitually maintains in the first-mentioned State a stock of goods or merchandise from which the person regularly delivers goods or merchandise on behalf of the enterprise.
Canada–Armenia Tax Convention Act, 2004 — C-0.7 6
6 Notwithstanding the preceding provisions of this Article, an insurance enterprise of a Contracting State shall, except in regard to re-insurance, be deemed to have a permanent establishment in the other Contracting State if it collects premiums in the territory of that other State or insures risks situated therein through a person other than an agent of an independent status to whom paragraph 7 applies.
Canada–Armenia Tax Convention Act, 2004 — C-0.7 7
7 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–Armenia Tax Convention Act, 2004 — C-0.7 8
8 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–Armenia Tax Convention Act, 2004 — C-0.7 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.
Canada–Armenia Tax Convention Act, 2004 — C-0.7 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.
Canada–Armenia Tax Convention Act, 2004 — C-0.7 3
3 The provisions of paragraph 1 shall apply to income derived from the direct use, letting, or use in any other form of immovable property and to income from the alienation of such property.
Canada–Armenia Tax Convention Act, 2004 — C-0.7 4
4 The provisions of paragraphs 1 and 3 shall also apply to the income from immovable property of an enterprise and to income from immovable property used for the performance of independent personal services.
Canada–Armenia Tax Convention Act, 2004 — C-0.7 1
1 The profits of an enterprise of a Contracting State shall be taxable only in that State unless the enterprise carries on business in the other Contracting State through a permanent establishment situated therein. If the enterprise carries on or has carried on business as aforesaid, the profits of the enterprise may be taxed in the other State but only so much of them as is attributable to that permanent establishment.
Canada–Armenia Tax Convention Act, 2004 — C-0.7 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 persons.
Canada–Armenia Tax Convention Act, 2004 — C-0.7 3
3 In the determination of the profits of a permanent establishment, there shall be allowed those deductible expenses which are incurred for the purposes of the permanent establishment including executive and general administrative expenses, whether incurred in the State in which the permanent establishment is situated or elsewhere. However, no such deduction shall be allowed in respect of amounts, if any, paid (otherwise than towards reimbursement of actual expenses) by the permanent establishment to the head office of the enterprise or any of its other offices, by way of royalties, fees, or other similar payments in return for the use of patents or other rights, or by way of commission, for specific services performed or for management, or, except in the case of a banking enterprise, by way of interest on moneys lent to the permanent establishment. Likewise, no account shall be taken, in the determination of the profits of a permanent establishment, for amounts charged (otherwise than towards reimbursement of actual expenses), by the permanent establishment to the head office of the enterprise or any of its other offices, by way of royalties, fees, or other similar payments in return for the use of patents or other rights, or by way of commission for specific services performed or for management, or, except in the case of a banking enterprise by way of interest on moneys lent to the head office of the enterprise or any of its other offices.
Canada–Armenia Tax Convention Act, 2004 — C-0.7 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.
Canada–Armenia Tax Convention Act, 2004 — C-0.7 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.
Canada–Armenia Tax Convention Act, 2004 — C-0.7 6
6 In so far as it has been customary in a Contracting State to determine the profits to be attributed to a permanent establishment on the basis of an apportionment of the total profits of the enterprise to its various parts, nothing in paragraph 2 shall preclude that Contracting State from determining the profits to be taxed by such an apportionment as may be customary; the method of apportionment adopted shall, however, be such that the result shall be in accordance with the principles contained in this Article.
Canada–Armenia Tax Convention Act, 2004 — C-0.7 7
7 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.
Canada–Armenia Tax Convention Act, 2004 — C-0.7 1
1 Profits derived by an enterprise of a Contracting State from the operation of ships or aircraft in international traffic shall be taxable only in that State.
Canada–Armenia Tax Convention Act, 2004 — C-0.7 2
2 Notwithstanding the provisions of paragraph 1 and Article 7, profits derived by an enterprise of a Contracting State from a voyage of a ship or aircraft where the principal purpose of the voyage is to transport passengers or property between places in the other Contracting State may be taxed in that other State.