GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Canada–Turkey Tax Convention Act, 2010 — C-10.52 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; if the individual has a permanent home available in both States, the individual shall be deemed to be 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; (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–Turkey Tax Convention Act, 2010 — C-10.52 (a)
(a) the individual shall be deemed to be a resident only of the State in which the individual has a permanent home available; if the individual has a permanent home available in both States, the individual shall be deemed to be resident only of the State with which the individual’s personal and economic relations are closer (centre of vital interests);
Canada–Turkey Tax Convention Act, 2010 — C-10.52 (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–Turkey Tax Convention Act, 2010 — C-10.52 (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;
Canada–Turkey Tax Convention Act, 2010 — C-10.52 (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–Turkey Tax Convention Act, 2010 — C-10.52 3
3 Where by reason of the provision of paragraph 1 a person other than an individual is a resident of both Contracting States, then it shall be deemed to be a resident only of the Contracting State in which it has been incorporated (registered) or, where that person has not been incorporated (registered) in either State, 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 Agreement 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 Agreement.
Canada–Turkey Tax Convention Act, 2010 — C-10.52 1
1 For the purposes of this Agreement, the term permanent establishment means a fixed place of business through which the business of an enterprise is wholly or partly carried on.
Canada–Turkey Tax Convention Act, 2010 — C-10.52 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; (f) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources.
Canada–Turkey Tax Convention Act, 2010 — C-10.52 (f)
(f) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources.
Canada–Turkey Tax Convention Act, 2010 — C-10.52 3
3 The term permanent establishment shall also include: (a) a building site, a construction, assembly or installation project or supervisory activities in connection therewith, but only if such site, project or activities continue for a period of more than six months; and (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 (for the same or a connected project) within that State for a period or periods aggregating more than 183 days within any twelve month period.
Canada–Turkey Tax Convention Act, 2010 — C-10.52 (a)
(a) a building site, a construction, assembly or installation project or supervisory activities in connection therewith, but only if such site, project or activities continue for a period of more than six months; and
Canada–Turkey Tax Convention Act, 2010 — C-10.52 (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 (for the same or a connected project) within that State for a period or periods aggregating more than 183 days within any twelve month period.
Canada–Turkey Tax Convention Act, 2010 — C-10.52 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 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–Turkey Tax Convention Act, 2010 — C-10.52 (a)
(a) the use of facilities solely for the purpose of storage, display or delivery of goods or merchandise belonging to the enterprise;
Canada–Turkey Tax Convention Act, 2010 — C-10.52 (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–Turkey Tax Convention Act, 2010 — C-10.52 (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–Turkey Tax Convention Act, 2010 — C-10.52 (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–Turkey Tax Convention Act, 2010 — C-10.52 (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–Turkey Tax Convention Act, 2010 — C-10.52 (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–Turkey Tax Convention Act, 2010 — C-10.52 5
5 Notwithstanding the provisions of paragraphs 1 and 2, where a person — other than an agent of independent status to whom paragraph 6 applies — is acting in a Contracting State on behalf of an 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 such person regularly delivers goods or merchandise on behalf of the enterprise.
Canada–Turkey Tax Convention Act, 2010 — C-10.52 (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–Turkey Tax Convention Act, 2010 — C-10.52 (b)
(b) has no such authority, but habitually maintains in the first-mentioned State a stock of goods or merchandise from which such person regularly delivers goods or merchandise on behalf of the enterprise.
Canada–Turkey Tax Convention Act, 2010 — C-10.52 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–Turkey Tax Convention Act, 2010 — C-10.52 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–Turkey Tax Convention Act, 2010 — C-10.52 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–Turkey Tax Convention Act, 2010 — C-10.52 2
2 The term immovable property shall have the meaning which it has under the 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–Turkey Tax Convention Act, 2010 — C-10.52 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.
Canada–Turkey Tax Convention Act, 2010 — C-10.52 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–Turkey Tax Convention Act, 2010 — C-10.52 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 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–Turkey Tax Convention Act, 2010 — C-10.52 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.
Canada–Turkey Tax Convention Act, 2010 — C-10.52 3
3 In determining 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 so incurred, whether in the State in which the permanent establishment is situated or elsewhere. No deductions shall be allowed for sums which are paid (other than the reimbursement of expenses actually incurred) by the permanent establishment to the head office or any other office of the enterprise as royalties, fees or other similar payments in respect of the use of licences, patents or other rights, as commission for services rendered or for management, or, except in the case of a banking enterprise, as interest on sums loaned to the permanent establishment.
Canada–Turkey Tax Convention Act, 2010 — C-10.52 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–Turkey Tax Convention Act, 2010 — C-10.52 5
5 Where profits include items of income which are dealt with separately in other Articles of this Agreement, then the provisions of those Articles shall not be affected by the provisions of this Article.
Canada–Turkey Tax Convention Act, 2010 — C-10.52 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–Turkey Tax Convention Act, 2010 — C-10.52 2
2 The provisions of paragraph 1 shall also apply to profits referred to in that paragraph derived by an enterprise of a Contracting State from its participation in a pool, a joint business or an international operation agency.
Canada–Turkey Tax Convention Act, 2010 — C-10.52 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 which differ from those which 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, have not so accrued, may be included in the profits of that enterprise and taxed accordingly.
Canada–Turkey Tax Convention Act, 2010 — C-10.52 (a)
(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
Canada–Turkey Tax Convention Act, 2010 — C-10.52 (b)
(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,
Canada–Turkey Tax Convention Act, 2010 — C-10.52
and in either case conditions are made or imposed between the two enterprises in their commercial or financial relations which differ from those which 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, have not so accrued, may be included in the profits of that enterprise and taxed accordingly.
Canada–Turkey Tax Convention Act, 2010 — C-10.52 2
2 Where a Contracting State includes in the profits of an enterprise of that State — and taxes accordingly — profits on which an enterprise of the other Contracting State has been charged to tax in that other State and the profits so included are profits which would have accrued to the enterprise of the first-mentioned State if the conditions made between the two enterprises had been those which would have been made between independent enterprises, then that other State shall make an appropriate adjustment to the amount of the tax charged therein on those profits, where that other State considers the adjustment justified. In determining such adjustment, due regard shall be had to the other provisions of this Agreement and the competent authorities of the Contracting States shall if necessary consult each other.
Canada–Turkey Tax Convention Act, 2010 — C-10.52 3
3 A Contracting State shall not change the profits of an enterprise in the circumstances referred to in paragraph 1 after the expiry of the time limits provided in its national laws and, in any case, after five years from the end of the year in which the profits which would be subject to such change would have accrued to an enterprise of that State.
Canada–Turkey Tax Convention Act, 2010 — C-10.52 4
4 The provisions of paragraphs 2 and 3 shall not apply in the case of fraud, wilful default or neglect.
Canada–Turkey Tax Convention Act, 2010 — C-10.52 1
1 Dividends paid by a company which is a resident of a Contracting State to a resident of the other Contracting State may be taxed in that other State.
Canada–Turkey Tax Convention Act, 2010 — C-10.52 2
2 However, such dividends may also be taxed in the Contracting State of which the company paying the dividends is a resident, and according to the laws of that State, but if the beneficial owner of the dividends is a resident of the other Contracting State, the tax so charged shall not exceed, as the case may be: (a) 15 per cent of the gross amount of the dividends if the beneficial owner is a company (other than a partnership) which holds directly shares representing at least 10 per cent of the voting power of the company paying the dividends, (b) 20 per cent of the gross amount of the dividends in all other cases. The provisions of this paragraph shall not affect the taxation of the company on the profits out of which the dividends are paid.
Canada–Turkey Tax Convention Act, 2010 — C-10.52 (a)
(a) 15 per cent of the gross amount of the dividends if the beneficial owner is a company (other than a partnership) which holds directly shares representing at least 10 per cent of the voting power of the company paying the dividends,
Canada–Turkey Tax Convention Act, 2010 — C-10.52 (b)
(b) 20 per cent of the gross amount of the dividends in all other cases.
Canada–Turkey Tax Convention Act, 2010 — C-10.52
The provisions of this paragraph shall not affect the taxation of the company on the profits out of which the dividends are paid.
Canada–Turkey Tax Convention Act, 2010 — C-10.52 3
3 The term dividends as used in this Article means income from shares, “ jouissance ” shares or “ jouissance ” rights, founders’ shares or other rights, not being debt-claims, participating in profits, as well as income which is subjected to the same taxation treatment as income from shares by the laws of the State of which the company making the distribution is a resident.
Canada–Turkey Tax Convention Act, 2010 — C-10.52 4
4 The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the dividends, being a resident of a Contracting State, carries on business in the other Contracting State of which the company paying the dividends is a resident, through a permanent establishment situated therein, and the holding in respect of which the dividends are paid is effectively connected with such permanent establishment. In such case the provisions of Article 7 shall apply.
Canada–Turkey Tax Convention Act, 2010 — C-10.52 5
5 Where a company which is a resident of a Contracting State derives profits or income from the other Contracting State, that other State may not impose any tax on the dividends paid by the company, except insofar as such dividends are paid to a resident of that other State or insofar as the holding in respect of which the dividends are paid is effectively connected with a permanent establishment or a fixed base situated in that other State, nor subject the company’s undistributed profits to a tax on undistributed profits, even if the dividends paid or the undistributed profits consist wholly or partly of profits or income arising in such other State.
Canada–Turkey Tax Convention Act, 2010 — C-10.52 6
6 Nothing in this Agreement shall be construed as preventing a Contracting State from imposing on the profits of a company attributable to a permanent establishment in that State, a tax in addition to the tax which would be chargeable on the profits of a company which is a resident and, in the case of Canada, a national of that State, provided that any additional tax so imposed shall not exceed: (a) in the case of Canada, 15 per cent of the amount of such profits which have not been subjected to such additional tax in previous taxation years and which are attributable to the permanent establishment in a year and previous years after deducting therefrom all taxes, other than the additional tax referred to herein, imposed on such profits by Canada; (b) in the case of Turkey, 20 per cent of the profits attributable to the permanent establishment situated in Turkey after deducting therefrom the tax which would be chargeable on the profits of a company which is a resident of Turkey.
Canada–Turkey Tax Convention Act, 2010 — C-10.52 (a)
(a) in the case of Canada, 15 per cent of the amount of such profits which have not been subjected to such additional tax in previous taxation years and which are attributable to the permanent establishment in a year and previous years after deducting therefrom all taxes, other than the additional tax referred to herein, imposed on such profits by Canada;
Canada–Turkey Tax Convention Act, 2010 — C-10.52 (b)
(b) in the case of Turkey, 20 per cent of the profits attributable to the permanent establishment situated in Turkey after deducting therefrom the tax which would be chargeable on the profits of a company which is a resident of Turkey.
Canada–Turkey Tax Convention Act, 2010 — C-10.52 1
1 Interest arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other State.
Canada–Turkey Tax Convention Act, 2010 — C-10.52 2
2 However, such interest may also be taxed in the Contracting State in which it arises, and according to the laws of that State, but if the beneficial owner of the interest is a resident of the other Contracting State, the tax so charged shall not exceed 15 per cent of the gross amount of the interest.
Canada–Turkey Tax Convention Act, 2010 — C-10.52 3
3 Notwithstanding the provisions of paragraph 2, interest arising in: (a) Canada and paid to the Government of Turkey or to the Central Bank of Turkey ( Türkiye Cumhuriyet Merkez Bankası ) shall be exempt from Canadian tax; (b) Turkey and paid to the Government of Canada or to the Bank of Canada shall be exempt from Turkish tax.
Canada–Turkey Tax Convention Act, 2010 — C-10.52 (a)
(a) Canada and paid to the Government of Turkey or to the Central Bank of Turkey ( Türkiye Cumhuriyet Merkez Bankası ) shall be exempt from Canadian tax;
Canada–Turkey Tax Convention Act, 2010 — C-10.52 (b)
(b) Turkey and paid to the Government of Canada or to the Bank of Canada shall be exempt from Turkish tax.