GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Canada–Colombia Tax Convention Act, 2010 — C-1.66 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 which have been made in their respective taxation laws.
Canada–Colombia Tax Convention Act, 2010 — C-1.66 1
1 For the purposes of this Convention, unless the context otherwise requires, (a) the term Canada means the territory of Canada, including its land territory, internal waters and territorial sea, and includes the air space above these areas, as well as the exclusive economic zone and the continental shelf, as determined by its domestic law, consistent with international law; (b) the term Colombia means the Republic of Colombia; (c) the terms a Contracting State and the other Contracting State mean, as the context requires, Canada or Colombia; (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 term enterprise applies to the carrying on of any business; (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 principally between places in the other Contracting State; (i) the term competent authority means (i) in the case of Canada, the Minister of National Revenue or the Minister’s authorized representative, and (ii) in the case of Colombia, the Minister of Finance and Public Credit or the Minister’s authorized representative; (j) the term national , in relation to a Contracting State, means (i) any individual possessing the nationality 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–Colombia Tax Convention Act, 2010 — C-1.66 (a)
(a) the term Canada means the territory of Canada, including its land territory, internal waters and territorial sea, and includes the air space above these areas, as well as the exclusive economic zone and the continental shelf, as determined by its domestic law, consistent with international law;
Canada–Colombia Tax Convention Act, 2010 — C-1.66 (b)
(b) the term Colombia means the Republic of Colombia;
Canada–Colombia Tax Convention Act, 2010 — C-1.66 (c)
(c) the terms a Contracting State and the other Contracting State mean, as the context requires, Canada or Colombia;
Canada–Colombia Tax Convention Act, 2010 — C-1.66 (d)
(d) the term person includes an individual, a trust, a company, a partnership and any other body of persons;
Canada–Colombia Tax Convention Act, 2010 — C-1.66 (e)
(e) the term company means any body corporate or any entity which is treated as a body corporate for tax purposes;
Canada–Colombia Tax Convention Act, 2010 — C-1.66 (f)
(f) the term enterprise applies to the carrying on of any business;
Canada–Colombia Tax Convention Act, 2010 — C-1.66 (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–Colombia Tax Convention Act, 2010 — C-1.66 (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 principally between places in the other Contracting State;
Canada–Colombia Tax Convention Act, 2010 — C-1.66 (i)
(i) the term competent authority means (i) in the case of Canada, the Minister of National Revenue or the Minister’s authorized representative, and (ii) in the case of Colombia, the Minister of Finance and Public Credit or the Minister’s authorized representative;
Canada–Colombia Tax Convention Act, 2010 — C-1.66 (i)
(i) in the case of Canada, the Minister of National Revenue or the Minister’s authorized representative, and
Canada–Colombia Tax Convention Act, 2010 — C-1.66 (ii)
(ii) in the case of Colombia, the Minister of Finance and Public Credit or the Minister’s authorized representative;
Canada–Colombia Tax Convention Act, 2010 — C-1.66 (j)
(j) the term national , in relation to a Contracting State, means (i) any individual possessing the nationality 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–Colombia Tax Convention Act, 2010 — C-1.66 (i)
(i) any individual possessing the nationality of that Contracting State, and
Canada–Colombia Tax Convention Act, 2010 — C-1.66 (ii)
(ii) any legal person, partnership or association deriving its status as such from the laws in force in that Contracting State; and
Canada–Colombia Tax Convention Act, 2010 — C-1.66 (k)
(k) the term business includes the performance of professional services and of other activities of an independent character.
Canada–Colombia Tax Convention Act, 2010 — C-1.66 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 the other laws of that State.
Canada–Colombia Tax Convention Act, 2010 — C-1.66 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, place of incorporation 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 or capital situated therein, and (b) that State or a political subdivision or local authority thereof or any agency or instrumentality of any such government, subdivision or authority.
Canada–Colombia Tax Convention Act, 2010 — C-1.66 (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, place of incorporation 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 or capital situated therein, and
Canada–Colombia Tax Convention Act, 2010 — C-1.66 (b)
(b) that State or a political subdivision or local authority thereof or any agency or instrumentality of any such government, subdivision or authority.
Canada–Colombia Tax Convention Act, 2010 — C-1.66 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–Colombia Tax Convention Act, 2010 — C-1.66 (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–Colombia Tax Convention Act, 2010 — C-1.66 (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–Colombia Tax Convention Act, 2010 — C-1.66 (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–Colombia Tax Convention Act, 2010 — C-1.66 (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–Colombia Tax Convention Act, 2010 — C-1.66 3
3 Where a company is a national of a Contracting State and by reason of paragraph 1 is a resident of both Contracting States then it shall be deemed to be a resident only of the first-mentioned State.
Canada–Colombia Tax Convention Act, 2010 — C-1.66 4
4 Where by reason of the provisions of paragraph 1 a person other than an individual or a company described in paragraph 3 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–Colombia Tax Convention Act, 2010 — C-1.66 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–Colombia Tax Convention Act, 2010 — C-1.66 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–Colombia Tax Convention Act, 2010 — C-1.66 (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–Colombia Tax Convention Act, 2010 — C-1.66 3
3 The term permanent establishment also includes: (a) a building site or construction, assembly or installation project, including the planning, preparatory work and supervisory activities associated with it, but only if such building site, construction project or activities last more than six months; (b) the furnishing of services, including consulting services, by an enterprise of a Contracting State through employees or other individuals engaged by the enterprise for such purposes in the other Contracting State, but only where such activities continue within that State for a period or periods aggregating more than 183 days within any twelve-month period.
Canada–Colombia Tax Convention Act, 2010 — C-1.66 (a)
(a) a building site or construction, assembly or installation project, including the planning, preparatory work and supervisory activities associated with it, but only if such building site, construction project or activities last more than six months;
Canada–Colombia Tax Convention Act, 2010 — C-1.66 (b)
(b) the furnishing of services, including consulting services, by an enterprise of a Contracting State through employees or other individuals engaged by the enterprise for such purposes in the other Contracting State, but only where such activities continue within that State for a period or periods aggregating more than 183 days within any twelve-month period.
Canada–Colombia Tax Convention Act, 2010 — C-1.66 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; 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–Colombia Tax Convention Act, 2010 — C-1.66 (a)
(a) the use of facilities solely for the purpose of storage, display or delivery of goods or merchandise belonging to the enterprise;
Canada–Colombia Tax Convention Act, 2010 — C-1.66 (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–Colombia Tax Convention Act, 2010 — C-1.66 (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–Colombia Tax Convention Act, 2010 — C-1.66 (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–Colombia Tax Convention Act, 2010 — C-1.66 (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–Colombia Tax Convention Act, 2010 — C-1.66 (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–Colombia Tax Convention Act, 2010 — C-1.66 5
5 Notwithstanding the provisions of paragraphs 1 and 2, where a person (other than an agent of an independent status to whom paragraph 7 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–Colombia Tax Convention Act, 2010 — C-1.66 6
6 Notwithstanding the preceding provisions of this article, an insurance enterprise resident in a Contracting State shall, except in regard to reinsurance, 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–Colombia Tax Convention Act, 2010 — C-1.66 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, a general commission agent or any other agent of an independent status, provided that such persons are acting in the ordinary course of their business and the conditions of the transactions between the agent and the enterprise are those which would have been made between independent enterprises or parties.
Canada–Colombia Tax Convention Act, 2010 — C-1.66 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–Colombia Tax Convention Act, 2010 — C-1.66 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–Colombia Tax Convention Act, 2010 — C-1.66 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 or exploit, mineral deposits, sources and other natural resources. Ships and aircraft shall not be regarded as immovable property.
Canada–Colombia Tax Convention Act, 2010 — C-1.66 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–Colombia Tax Convention Act, 2010 — C-1.66 4
4 The provisions of paragraphs 1 and 3 shall also apply to the income from immovable property of an enterprise.
Canada–Colombia Tax Convention Act, 2010 — C-1.66 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 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–Colombia Tax Convention Act, 2010 — C-1.66 2
2 Subject to the provisions of paragraph 3, where an enterprise of a Contracting State carries (or has carried) 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–Colombia Tax Convention Act, 2010 — C-1.66 3
3 In the determination of the profits of a permanent establishment, there shall be allowed as deductions 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.
Canada–Colombia Tax Convention Act, 2010 — C-1.66 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–Colombia Tax Convention Act, 2010 — C-1.66 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–Colombia Tax Convention Act, 2010 — C-1.66 6
6 Where profits include items of income which are dealt with separately in other Articles of this Convention, then the provisions of those Articles shall not be affected by the provisions of this Article.
Canada–Colombia Tax Convention Act, 2010 — C-1.66 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–Colombia Tax Convention Act, 2010 — C-1.66 2
2 Notwithstanding the provisions of paragraph 1 and of Article 7, profits derived by an enterprise of a Contracting State from a transport by a ship or aircraft, where such transport is principally between places in the other Contracting State, may be taxed in that other State.
Canada–Colombia Tax Convention Act, 2010 — C-1.66 3
3 For the purposes of this Article: (a) the term profits includes gross revenue earned directly from the operation of ships or aircraft in international traffic, and (b) the term operation of ships or aircraft by an enterprise also includes: (i) the chartering or leasing of ships or aircraft on a bareboat basis; (ii) the leasing of containers and related equipment, provided that this chartering or leasing is incidental to the operation by that enterprise of ships or aircraft in international traffic.
Canada–Colombia Tax Convention Act, 2010 — C-1.66 (a)
(a) the term profits includes gross revenue earned directly from the operation of ships or aircraft in international traffic, and
Canada–Colombia Tax Convention Act, 2010 — C-1.66 (b)
(b) the term operation of ships or aircraft by an enterprise also includes: (i) the chartering or leasing of ships or aircraft on a bareboat basis; (ii) the leasing of containers and related equipment, provided that this chartering or leasing is incidental to the operation by that enterprise of ships or aircraft in international traffic.
Canada–Colombia Tax Convention Act, 2010 — C-1.66 (i)
(i) the chartering or leasing of ships or aircraft on a bareboat basis;
Canada–Colombia Tax Convention Act, 2010 — C-1.66 (ii)
(ii) the leasing of containers and related equipment,
Canada–Colombia Tax Convention Act, 2010 — C-1.66
provided that this chartering or leasing is incidental to the operation by that enterprise of ships or aircraft in international traffic.
Canada–Colombia Tax Convention Act, 2010 — C-1.66 4
4 The provisions of paragraphs 1 and 2 shall also apply to profits from the participation in a pool, a joint business or an international operating agency.
Canada–Colombia Tax Convention Act, 2010 — C-1.66 1
1 Where (a) an enterprise of a Contracting State participates directly or indirectly in the management, control or capital of an enterprise of the other Contracting State, or (b) the same persons participate directly or indirectly in the management, control or capital of an enterprise of a Contracting State and an enterprise of the other Contracting State, and in either case conditions are made or imposed between the two enterprises in their commercial or financial relations that differ from those that would be made between independent enterprises, then any profits which would, but for those conditions, have accrued to one of the enterprises, but, by reason of those conditions, has not so accrued, may be included in the profits of that enterprise and taxed accordingly.