GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Income Tax Conventions Implementation Act, 1996 — I-3.51 (b)
(b) business activities carried on in that other State of the same or similar kind as those effected through that permanent establishment.
Income Tax Conventions Implementation Act, 1996 — I-3.51
In such case the provisions of Article 7 or Article 15, as the case may be, shall apply.
Income Tax Conventions Implementation Act, 1996 — I-3.51 6
6 Interest 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 interest, whether he is a resident of a Contracting State or not, has in a Contracting State a permanent establishment or a fixed base in connection with which the indebtedness on which the interest is paid was incurred, and such interest is borne by such permanent establishment or fixed base, then such interest shall be deemed to arise in the State in which the permanent establishment or fixed base is situated.
Income Tax Conventions Implementation Act, 1996 — I-3.51 2
2 However, such royalties may also be taxed in the Contracting State in which they arise and according to the laws of that State, but if the recipient is the beneficial owner of the royalties the tax so charged shall not exceed 20 per cent of the gross amount of the royalties.
Income Tax Conventions Implementation Act, 1996 — I-3.51 3
3 The term “royalties” as used in this Article means payments of any kind received as a consideration for the use of, or the right to use, any copyright, patent, trade mark, design or model, plan, secret formula or process or other intangible property, or for the use of, or the right to use, industrial, commercial or scientific equipment, or for information concerning industrial, commercial or scientific experience (but does not include any amount paid as consideration for the right to exploit a mine, oil well or quarry or of any other place of extraction of natural resources), and includes payments of any kind in respect of motion picture films and works on film, videotape or other means of reproduction for use in connection with radio or television and gains arising in Tanzania derived from the sale or exchange of any right or property giving rise to such royalties.
Income Tax Conventions Implementation Act, 1996 — I-3.51 4
4 The provisions of paragraph 2 shall not apply if the beneficial owner of the royalties, being a resident of a Contracting State, carries on business in the other Contracting State in which the royalties arise through a permanent establishment situated therein, or performs in that other State independent personal services from a fixed base situated therein, and the right or property in respect of which the royalties are paid is effectively connected with: (a) such permanent establishment or fixed base; or with (b) business activities carried on in that other State, of the same or similar kind as those effected through that permanent establishment. In such case the provisions of Article 7 or Article 15, as the case may be, shall apply.
Income Tax Conventions Implementation Act, 1996 — I-3.51 (b)
(b) business activities carried on in that other State, of the same or similar kind as those effected through that permanent establishment.
Income Tax Conventions Implementation Act, 1996 — I-3.51 5
5 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 or a fixed base in connection with which the obligation to pay the royalties was incurred, and such royalties are borne by such permanent establishment or fixed base, then such royalties shall be deemed to arise in the State in which the permanent establishment or fixed base is situated.
Income Tax Conventions Implementation Act, 1996 — I-3.51 6
6 Where, by reason of a special relationship between the payer and the beneficial owner or between both of them and some other person, the amount of the royalties, 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 beneficial owner in the absence of such relationship, the provisions of this Article shall apply only to the last-mentioned amount. In such case, the excess part of the payments shall remain taxable according to the laws of each Contracting State, due regard being had to the other provisions of this Agreement.
Income Tax Conventions Implementation Act, 1996 — I-3.51 2
2 Gains from the alienation of movable property forming part of the business property of a permanent establishment which an enterprise of a Contracting State has in the other Contracting State or of movable property pertaining to a fixed base available to a resident of a Contracting State in the other Contracting State for the purpose of performing independent personal services, including such gains from the alienation of such a permanent establishment (alone or with the whole enterprise) or of such a fixed base may be taxed in that other State.
Income Tax Conventions Implementation Act, 1996 — I-3.51 3
3 Gains from the alienation of ships or aircraft operated in international traffic by an enterprise of a Contracting State or movable property pertaining to the operation of such ships or aircraft shall be taxable only in that State.
Income Tax Conventions Implementation Act, 1996 — I-3.51 4
4 Gains derived by a resident of a Contracting State from the alienation of: (a) shares (other than shares quoted on an approved stock exchange in the other State) forming part of a substantial interest in the capital stock of a company which is a resident of that other State the value of which shares is derived principally from immovable property situated in that other State, or (b) a substantial interest in a partnership, trust or estate, established under the law in the other State, the value of which is derived principally from immovable property situated in that other State, may be taxed in that other State. For the purposes of this paragraph, the term “immovable property” includes the shares of a company referred to in subparagraph (a) or an interest in a partnership, trust or estate referred to in subparagraph (b) but does not include any property, other than rental property, in which the business of the company, partnership, trust or estate is carried on.
Income Tax Conventions Implementation Act, 1996 — I-3.51 (a)
(a) shares (other than shares quoted on an approved stock exchange in the other State) forming part of a substantial interest in the capital stock of a company which is a resident of that other State the value of which shares is derived principally from immovable property situated in that other State, or
Income Tax Conventions Implementation Act, 1996 — I-3.51 (b)
(b) a substantial interest in a partnership, trust or estate, established under the law in the other State, the value of which is derived principally from immovable property situated in that other State,
Income Tax Conventions Implementation Act, 1996 — I-3.51
may be taxed in that other State. For the purposes of this paragraph, the term “immovable property” includes the shares of a company referred to in subparagraph (a) or an interest in a partnership, trust or estate referred to in subparagraph (b) but does not include any property, other than rental property, in which the business of the company, partnership, trust or estate is carried on.
Income Tax Conventions Implementation Act, 1996 — I-3.51 5
5 Gains from the alienation of shares of a company which is a resident of Tanzania, other than shares to which paragraph 4 applies, may be taxed in Tanzania provided that the person alienating the shares owns less than 25 per cent of the capital stock of the company immediately before the alienation.
Income Tax Conventions Implementation Act, 1996 — I-3.51 6
6 Where a resident of one of the Contracting States alienates property in the course of a corporate organization, reorganization, amalgamation, division or similar transaction and profit, gain or income with respect to such alienation is not recognized for the purpose of taxation in that State, if requested to do so by the person who acquires the property, the competent authority of the other State may agree, subject to terms and conditions satisfactory to such competent authority, to defer the recognition of the profit, gain or income with respect to such property for the purpose of taxation in that other State until such time and in such manner as may be stipulated in the agreement.
Income Tax Conventions Implementation Act, 1996 — I-3.51 7
7 Gains from the alienation of any property, other than that referred to in paragraphs 1, 2, 3, 4 and 5 shall be taxable only in the Contracting State of which the alienator is a resident.
Income Tax Conventions Implementation Act, 1996 — I-3.51 8
8 The provisions of paragraph 7 shall not affect the right of a Contracting State to levy, according to its law, a tax on gains from the alienation of any property derived by an individual who is a resident of the other Contracting State and has been a resident of the first-mentioned State at any time during the six years immediately preceding the alienation of the property.
Income Tax Conventions Implementation Act, 1996 — I-3.51 1
1 Management or professional fees arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other State.
Income Tax Conventions Implementation Act, 1996 — I-3.51 2
2 However, such management or professional fees may also be taxed in the Contracting State in which they arise and according to the laws of that State, but the tax so charged shall not exceed 20 per cent of the gross amount of the fees.
Income Tax Conventions Implementation Act, 1996 — I-3.51 3
3 The term “management or professional fees” as used in this Article means payments of any kind to any person, other than to an employee of the person making the payments, in consideration for any service of a managerial, technical, professional or consultancy nature.
Income Tax Conventions Implementation Act, 1996 — I-3.51 4
4 The provisions of paragraph 2 shall not apply if the recipient of the management or professional fees, being a resident of a Contracting State, carries on business in the other Contracting State in which the fees arise, through a permanent establishment situated therein, or performs in that other State professional services from a fixed base situated therein, and the fees are effectively connected with such permanent establishment or fixed base. In such a case, the provisions of Article 7 or Article 15, as the case may be, shall apply.
Income Tax Conventions Implementation Act, 1996 — I-3.51 5
5 Management or professional fees 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 fees, 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 fees was incurred, and such fees are borne by such permanent establishment, then such fees shall be deemed to arise in the Contracting State in which the permanent establishment is situated.
Income Tax Conventions Implementation Act, 1996 — I-3.51 1
1 Subject to the provisions of Article 14, income derived by a resident of a Contracting State in respect of professional services or other activities of an independent character shall be taxable only in that State unless: (a) he has a fixed base regularly available to him in the other Contracting State for the purpose of performing his activities, in that case only so much of the income as is attributable to that fixed base may be taxed in that other State; or (b) his stay in the other Contracting State is for a period or periods amounting to or exceeding in the aggregate 183 days in the fiscal year concerned, in that case only so much of the income as is derived from his activities performed in that other State may be taxed in that other State.
Income Tax Conventions Implementation Act, 1996 — I-3.51 (a)
(a) he has a fixed base regularly available to him in the other Contracting State for the purpose of performing his activities, in that case only so much of the income as is attributable to that fixed base may be taxed in that other State; or
Income Tax Conventions Implementation Act, 1996 — I-3.51 (b)
(b) his stay in the other Contracting State is for a period or periods amounting to or exceeding in the aggregate 183 days in the fiscal year concerned, in that case only so much of the income as is derived from his activities performed in that other State may be taxed in that other State.
Income Tax Conventions Implementation Act, 1996 — I-3.51 1
1 Subject to the provisions of Articles 17, 19 and 20, 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.
Income Tax Conventions Implementation Act, 1996 — I-3.51 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 any twelve month period commencing or ending in the calendar 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.
Income Tax Conventions Implementation Act, 1996 — I-3.51 (a)
(a) the recipient is present in the other State for a period or periods not exceeding in the aggregate 183 days in any twelve month period commencing or ending in the calendar year concerned; and
Income Tax Conventions Implementation Act, 1996 — I-3.51 3
3 Notwithstanding the preceding provisions of this Article, remuneration in respect of an employment exercised aboard a ship or aircraft operated in international traffic by an enterprise of a Contracting State, may be taxed in that State.
Income Tax Conventions Implementation Act, 1996 — I-3.51 1
1 Directors’ fees and other similar payments derived by a resident of a Contracting State in his capacity as a member of the board of directors or a similar organ of a company which is a resident of the other Contracting State may be taxed in that other State.
Income Tax Conventions Implementation Act, 1996 — I-3.51 2
2 Salaries, wages and other similar remuneration derived by a resident of a Contracting State in his capacity as a top-level managerial position of a company which is a resident of the other Contracting State may be taxed in that other State.
Income Tax Conventions Implementation Act, 1996 — I-3.51 1
1 Notwithstanding the provisions of Articles 7, 15 and 16, income derived by a resident of a Contracting State as an entertainer, such as a theatre, motion picture, radio or television artiste, or a musician, or as an athlete, from his personal activities as such exercised in the other Contracting State, may be taxed in that other State.
Income Tax Conventions Implementation Act, 1996 — I-3.51 2
2 Where income in respect of personal activities exercised by an entertainer or an athlete in his capacity as such accrues not to the entertainer or athlete himself but to another person, that income may, notwithstanding the provisions of Articles 7, 15 and 16, be taxed in the Contracting State in which the activities of the entertainer or athlete are exercised.
Income Tax Conventions Implementation Act, 1996 — I-3.51 3
3 The provisions of paragraph 2 shall not apply if it is established that neither the entertainer or the athlete nor persons related thereto, participate directly or indirectly in the profits of the person referred to in that paragraph.
Income Tax Conventions Implementation Act, 1996 — I-3.51 4
4 The provisions of paragraphs 1 and 2 shall not apply to income derived from activities performed in a Contracting State by a resident of the other Contracting State who is a non-profit organization or an entertainer or athlete, provided the visit to the first-mentioned Contracting State is substantially supported by public funds and the activities are not performed for the purpose of profit.
Income Tax Conventions Implementation Act, 1996 — I-3.51 1
1 Subject to the provisions of paragraph 2 of Article 20, pensions, similar payments and annuities arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other State.
Income Tax Conventions Implementation Act, 1996 — I-3.51 2
2 Pensions arising in a Contracting State and paid to a resident of the other Contracting State may also be taxed in the State in which they arise and according to the law of that State. However, in the case of periodic pension payments, the tax so charged shall not exceed (a) in the case of pensions arising in Canada, the lesser of (i) 15 per cent of the gross amount of the payment, and (ii) the rate determined by reference to the amount of tax that the recipient of the payment would otherwise be required to pay for the year on the total amount of the periodic pension payments received by him in the year, if he were a resident of Canada; (b) in the case of pensions arising in Tanzania, 15 per cent of the gross amount of the pensions.
Income Tax Conventions Implementation Act, 1996 — I-3.51 (a)
(a) in the case of pensions arising in Canada, the lesser of (i) 15 per cent of the gross amount of the payment, and (ii) the rate determined by reference to the amount of tax that the recipient of the payment would otherwise be required to pay for the year on the total amount of the periodic pension payments received by him in the year, if he were a resident of Canada;
Income Tax Conventions Implementation Act, 1996 — I-3.51 (i)
(i) 15 per cent of the gross amount of the payment, and
Income Tax Conventions Implementation Act, 1996 — I-3.51 (ii)
(ii) the rate determined by reference to the amount of tax that the recipient of the payment would otherwise be required to pay for the year on the total amount of the periodic pension payments received by him in the year, if he were a resident of Canada;
Income Tax Conventions Implementation Act, 1996 — I-3.51 (b)
(b) in the case of pensions arising in Tanzania, 15 per cent of the gross amount of the pensions.
Income Tax Conventions Implementation Act, 1996 — I-3.51 3
3 Annuities arising in a Contracting State and paid to a resident of the other Contracting State may also be taxed in the State in which they arise and according to the law of that State; but the tax so charged shall not exceed 15 per cent of the portion thereof that is subject to tax in that State. However, this limitation does not apply to lump-sum payments arising in Canada on the surrender, cancellation, redemption, sale or other alienation of an annuity, or to payments of any kind under an annuity contract the cost of which was deductible, in whole or in part, in computing the income of any person who acquired the contract.
Income Tax Conventions Implementation Act, 1996 — I-3.51 4
4 Notwithstanding anything in this Agreement: (a) war pensions and allowances (including pensions and allowances paid to war veterans or paid as a consequence of damages or injuries suffered as a consequence of a war) arising in a Contracting State and paid to a resident of the other Contracting State shall be exempt from tax in that other State to the extent that they would be exempt from tax if received by a resident of the first-mentioned State; (b) alimony and other similar payments arising in a Contracting State and paid to a resident of the other Contracting State who is subject to tax therein in respect thereof shall be taxable only in that other State; and (c) pensions and other payments made under a public scheme which is part of the social security system of a Contracting State or a political subdivision or a local authority thereof shall be taxable only in that State.
Income Tax Conventions Implementation Act, 1996 — I-3.51 (a)
(a) war pensions and allowances (including pensions and allowances paid to war veterans or paid as a consequence of damages or injuries suffered as a consequence of a war) arising in a Contracting State and paid to a resident of the other Contracting State shall be exempt from tax in that other State to the extent that they would be exempt from tax if received by a resident of the first-mentioned State;
Income Tax Conventions Implementation Act, 1996 — I-3.51 (b)
(b) alimony and other similar payments arising in a Contracting State and paid to a resident of the other Contracting State who is subject to tax therein in respect thereof shall be taxable only in that other State; and
Income Tax Conventions Implementation Act, 1996 — I-3.51 (c)
(c) pensions and other payments made under a public scheme which is part of the social security system of a Contracting State or a political subdivision or a local authority thereof shall be taxable only in that State.
Income Tax Conventions Implementation Act, 1996 — I-3.51 1. (a)
1. (a) Salaries, wages and similar remuneration, other than a pension, paid by a Contracting State or a political subdivision or a local authority thereof to an individual in respect of services rendered to that State or subdivision or authority shall be taxable only in that State.
Income Tax Conventions Implementation Act, 1996 — I-3.51 (b)
(b) However, such salaries, wages or similar remuneration shall be taxable only in the other Contracting State if the services are rendered in that other State and the individual is a resident of that other State who: (i) is a national of that other State; or (ii) did not become a resident of that other State solely for the purpose of rendering the services.
Income Tax Conventions Implementation Act, 1996 — I-3.51 (i)
(i) is a national of that other State; or
Income Tax Conventions Implementation Act, 1996 — I-3.51 (ii)
(ii) did not become a resident of that other State solely for the purpose of rendering the services.
Income Tax Conventions Implementation Act, 1996 — I-3.51 2. (a)
2. (a) Notwithstanding the provisions of Article 19, any pension paid by, or out of funds created by Tanzania or a political subdivision or a local authority thereof to an individual in respect of services rendered to Tanzania or a subdivision or authority thereof shall be taxable only in Tanzania.
Income Tax Conventions Implementation Act, 1996 — I-3.51 (b)
(b) However, such pension may also be taxed in Canada if the individual is a resident of, and a national of Canada.
Income Tax Conventions Implementation Act, 1996 — I-3.51 3
3 The provisions of paragraphs 1 and 2 shall not apply to remuneration and pensions in respect of services rendered in connection with a business carried on by a Contracting State or a political subdivision or a local authority thereof.
Income Tax Conventions Implementation Act, 1996 — I-3.51 1
1 Subject to the provisions of paragraph 2, items of income of a resident of a Contracting State, wherever arising, not dealt with in the foregoing Articles of this Agreement shall be taxable only in that State.