GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Multilateral Instrument in Respect of Tax Conventions Act — M-12.8 a)
a) with respect to taxes withheld at source on amounts paid or credited to non-residents, where the event giving rise to such taxes occurs on or after the first day of the next calendar year that begins on or after the latest of the dates on which this Convention enters into force for each of the Contracting Jurisdictions to the Covered Tax Agreement; and
Multilateral Instrument in Respect of Tax Conventions Act — M-12.8 b)
b) with respect to all other taxes levied by that Contracting Jurisdiction, for taxes levied with respect to taxable periods beginning on or after the expiration of a period of six calendar months (or a shorter period, if all Contracting Jurisdictions notify the Depositary that they intend to apply such shorter period) from the latest of the dates on which this Convention enters into force for each of the Contracting Jurisdictions to the Covered Tax Agreement.
Multilateral Instrument in Respect of Tax Conventions Act — M-12.8 2
2 Solely for the purpose of its own application of subparagraph a) of paragraph 1 and subparagraph a) of paragraph 5, a Party may choose to substitute “taxable period” for “calendar year”, and shall notify the Depositary accordingly.
Multilateral Instrument in Respect of Tax Conventions Act — M-12.8 3
3 Solely for the purpose of its own application of subparagraph b) of paragraph 1 and subparagraph b) of paragraph 5, a Party may choose to replace the reference to “taxable periods beginning on or after the expiration of a period” with a reference to “taxable periods beginning on or after 1 January of the next year beginning on or after the expiration of a period”, and shall notify the Depositary accordingly.
Multilateral Instrument in Respect of Tax Conventions Act — M-12.8 4
4 Notwithstanding the preceding provisions of this Article, Article 16 (Mutual Agreement Procedure) shall have effect with respect to a Covered Tax Agreement for a case presented to the competent authority of a Contracting Jurisdiction on or after the latest of the dates on which this Convention enters into force for each of the Contracting Jurisdictions to the Covered Tax Agreement, except for cases that were not eligible to be presented as of that date under the Covered Tax Agreement prior to its modification by the Convention, without regard to the taxable period to which the case relates.
Multilateral Instrument in Respect of Tax Conventions Act — M-12.8 5
5 For a new Covered Tax Agreement resulting from an extension pursuant to paragraph 5 of Article 29 (Notifications) of the list of agreements notified under clause ii) of subparagraph a) of paragraph 1 of Article 2 (Interpretation of Terms), the provisions of this Convention shall have effect in each Contracting Jurisdiction: a) with respect to taxes withheld at source on amounts paid or credited to non-residents, where the event giving rise to such taxes occurs on or after the first day of the next calendar year that begins on or after 30 days after the date of the communication by the Depositary of the notification of the extension of the list of agreements; and b) with respect to all other taxes levied by that Contracting Jurisdiction, for taxes levied with respect to taxable periods beginning on or after the expiration of a period of nine calendar months (or a shorter period, if all Contracting Jurisdictions notify the Depositary that they intend to apply such shorter period) from the date of the communication by the Depositary of the notification of the extension of the list of agreements.
Multilateral Instrument in Respect of Tax Conventions Act — M-12.8 a)
a) with respect to taxes withheld at source on amounts paid or credited to non-residents, where the event giving rise to such taxes occurs on or after the first day of the next calendar year that begins on or after 30 days after the date of the communication by the Depositary of the notification of the extension of the list of agreements; and
Multilateral Instrument in Respect of Tax Conventions Act — M-12.8 b)
b) with respect to all other taxes levied by that Contracting Jurisdiction, for taxes levied with respect to taxable periods beginning on or after the expiration of a period of nine calendar months (or a shorter period, if all Contracting Jurisdictions notify the Depositary that they intend to apply such shorter period) from the date of the communication by the Depositary of the notification of the extension of the list of agreements.
Multilateral Instrument in Respect of Tax Conventions Act — M-12.8 6
6 A Party may reserve the right for paragraph 4 not to apply with respect to its Covered Tax Agreements.
Multilateral Instrument in Respect of Tax Conventions Act — M-12.8 7 a)
cting Jurisdiction making the reservation described in paragraph 7 of Article 35 (Entry into Effect) that it has completed its internal procedures for the entry into effect of the provisions of Part VI (Arbitration) with respect to that specific Covered Tax Agreement”. b) A Party making a reservation in accordance with subparagraph a) shall notify the confirmation of the completion of its internal procedures simultaneously to the Depositary and the other Contracting Jurisdiction(s). c) If one or more Contracting Jurisdictions to a Covered Tax Agreement makes a reservation under this paragraph, the date of entry into effect of the provisions of the Convention, of the withdrawal or replacement of a reservation, of an additional notification with respect to that Covered Tax Agreement, or of Part VI (Arbitration) shall be governed by this paragraph for all Contracting Jurisdictions to the Covered Tax Agreement.
Multilateral Instrument in Respect of Tax Conventions Act — M-12.8 i)
i) the references in paragraphs 1 and 4 to “the latest of the dates on which this Convention enters into force for each of the Contracting Jurisdictions to the Covered Tax Agreement”; and
Multilateral Instrument in Respect of Tax Conventions Act — M-12.8 (ii)
(ii) the references in paragraph 5 to “the date of the communication by the Depositary of the notification of the extension of the list of agreements”;
Multilateral Instrument in Respect of Tax Conventions Act — M-12.8
with references to “30 days after the date of receipt by the Depositary of the latest notification by each Contracting Jurisdiction making the reservation described in paragraph 7 of Article 35 (Entry into Effect) that it has completed its internal procedures for the entry into effect of the provisions of this Convention with respect to that specific Covered Tax Agreement”;
Multilateral Instrument in Respect of Tax Conventions Act — M-12.8 iii)
iii) the references in subparagraph a) of paragraph 9 of Article 28 (Reservations) to “on the date of the communication by the Depositary of the notification of withdrawal or replacement of the reservation”; and
Multilateral Instrument in Respect of Tax Conventions Act — M-12.8 iv)
iv) the reference in subparagraph b) of paragraph 9 of Article 28 (Reservations) to “on the latest of the dates on which the Convention enters into force for those Contracting Jurisdictions”;
Multilateral Instrument in Respect of Tax Conventions Act — M-12.8
with references to “30 days after the date of receipt by the Depositary of the latest notification by each Contracting Jurisdiction making the reservation described in paragraph 7 of Article 35 (Entry into Effect) that it has completed its internal procedures for the entry into effect of the withdrawal or replacement of the reservation with respect to that specific Covered Tax Agreement”;
Multilateral Instrument in Respect of Tax Conventions Act — M-12.8 v)
v) the references in subparagraph a) of paragraph 6 of Article 29 (Notifications) to “on the date of the communication by the Depositary of the additional notification”; and
Multilateral Instrument in Respect of Tax Conventions Act — M-12.8 vi)
vi) the reference in subparagraph b) of paragraph 6 of Article 29 (Notifications) to “on the latest of the dates on which the Convention enters into force for those Contracting Jurisdictions”;
Multilateral Instrument in Respect of Tax Conventions Act — M-12.8
with references to “30 days after the date of receipt by the Depositary of the latest notification by each Contracting Jurisdiction making the reservation described in paragraph 7 of Article 35 (Entry into Effect) that it has completed its internal procedures for the entry into effect of the additional notification with respect to that specific Covered Tax Agreement”;
Multilateral Instrument in Respect of Tax Conventions Act — M-12.8 vii)
vii) the references in paragraphs 1 and 2 of Article 36 (Entry into Effect of Part VI) to “the later of the dates on which this Convention enters into force for each of the Contracting Jurisdictions to the Covered Tax Agreement”;
Multilateral Instrument in Respect of Tax Conventions Act — M-12.8
with references to “30 days after the date of receipt by the Depositary of the latest notification by each Contracting Jurisdiction making the reservation described in paragraph 7 of Article 35 (Entry into Effect) that it has completed its internal procedures for the entry into effect of the provisions of this Convention with respect to that specific Covered Tax Agreement”; and
Multilateral Instrument in Respect of Tax Conventions Act — M-12.8 viii)
viii) the reference in paragraph 3 of Article 36 (Entry into Effect of Part VI) to “the date of the communication by the Depositary of the notification of the extension of the list of agreements”;
Multilateral Instrument in Respect of Tax Conventions Act — M-12.8 ix)
ix) the references in paragraph 4 of Article 36 (Entry into Effect of Part VI) to “the date of the communication by the Depositary of the notification of withdrawal of the reservation”, “the date of the communication by the Depositary of the notification of replacement of the reservation” and “the date of the communication by the Depositary of the notification of withdrawal of the objection to the reservation”; and
Multilateral Instrument in Respect of Tax Conventions Act — M-12.8 x)
x) the reference in paragraph 5 of Article 36 (Entry into Effect of Part VI) to “the date of the communication by the Depositary of the additional notification”;
Multilateral Instrument in Respect of Tax Conventions Act — M-12.8
with references to “30 days after the date of receipt by the Depositary of the latest notification by each Contracting Jurisdiction making the reservation described in paragraph 7 of Article 35 (Entry into Effect) that it has completed its internal procedures for the entry into effect of the provisions of Part VI (Arbitration) with respect to that specific Covered Tax Agreement”.
Multilateral Instrument in Respect of Tax Conventions Act — M-12.8 b)
b) A Party making a reservation in accordance with subparagraph a) shall notify the confirmation of the completion of its internal procedures simultaneously to the Depositary and the other Contracting Jurisdiction(s).
Multilateral Instrument in Respect of Tax Conventions Act — M-12.8 c)
c) If one or more Contracting Jurisdictions to a Covered Tax Agreement makes a reservation under this paragraph, the date of entry into effect of the provisions of the Convention, of the withdrawal or replacement of a reservation, of an additional notification with respect to that Covered Tax Agreement, or of Part VI (Arbitration) shall be governed by this paragraph for all Contracting Jurisdictions to the Covered Tax Agreement.
Multilateral Instrument in Respect of Tax Conventions Act — M-12.8 1
1 Notwithstanding paragraph 9 of Article 28 (Reservations), paragraph 6 of Article 29 (Notifications), and paragraphs 1 through 6 of Article 35 (Entry into Effect), with respect to two Contracting Jurisdictions to a Covered Tax Agreement, the provisions of Part VI (Arbitration) shall have effect: a) with respect to cases presented to the competent authority of a Contracting Jurisdiction (as described in subparagraph a) of paragraph 1 of Article 19 (Mandatory Binding Arbitration)), on or after the later of the dates on which this Convention enters into force for each of the Contracting Jurisdictions to the Covered Tax Agreement; and b) with respect to cases presented to the competent authority of a Contracting Jurisdiction prior to the later of the dates on which this Convention enters into force for each of the Contracting Jurisdictions to the Covered Tax Agreement, on the date when both Contracting Jurisdictions have notified the Depositary that they have reached mutual agreement pursuant to paragraph 10 of Article 19 (Mandatory Binding Arbitration), along with information regarding the date or dates on which such cases shall be considered to have been presented to the competent authority of a Contracting Jurisdiction (as described in subparagraph a) of paragraph 1 of Article 19 (Mandatory Binding Arbitration)) according to the terms of that mutual agreement.
Multilateral Instrument in Respect of Tax Conventions Act — M-12.8 a)
a) with respect to cases presented to the competent authority of a Contracting Jurisdiction (as described in subparagraph a) of paragraph 1 of Article 19 (Mandatory Binding Arbitration)), on or after the later of the dates on which this Convention enters into force for each of the Contracting Jurisdictions to the Covered Tax Agreement; and
Multilateral Instrument in Respect of Tax Conventions Act — M-12.8 b)
b) with respect to cases presented to the competent authority of a Contracting Jurisdiction prior to the later of the dates on which this Convention enters into force for each of the Contracting Jurisdictions to the Covered Tax Agreement, on the date when both Contracting Jurisdictions have notified the Depositary that they have reached mutual agreement pursuant to paragraph 10 of Article 19 (Mandatory Binding Arbitration), along with information regarding the date or dates on which such cases shall be considered to have been presented to the competent authority of a Contracting Jurisdiction (as described in subparagraph a) of paragraph 1 of Article 19 (Mandatory Binding Arbitration)) according to the terms of that mutual agreement.
Multilateral Instrument in Respect of Tax Conventions Act — M-12.8 2
2 A Party may reserve the right for Part VI (Arbitration) to apply to a case presented to the competent authority of a Contracting Jurisdiction prior to the later of the dates on which this Convention enters into force for each of the Contracting Jurisdictions to the Covered Tax Agreement only to the extent that the competent authorities of both Contracting Jurisdictions agree that it will apply to that specific case.
Multilateral Instrument in Respect of Tax Conventions Act — M-12.8 3
3 In the case of a new Covered Tax Agreement resulting from an extension pursuant to paragraph 5 of Article 29 (Notifications) of the list of agreements notified under clause ii) of subparagraph a) of paragraph 1 of Article 2 (Interpretation of Terms), the references in paragraphs 1 and 2 of this Article to “the later of the dates on which this Convention enters into force for each of the Contracting Jurisdictions to the Covered Tax Agreement” shall be replaced with references to “the date of the communication by the Depositary of the notification of the extension of the list of agreements”.
Multilateral Instrument in Respect of Tax Conventions Act — M-12.8 4
4 A withdrawal or replacement of a reservation made under paragraph 4 of Article 26 (Compatibility) pursuant to paragraph 9 of Article 28 (Reservations), or the withdrawal of an objection to a reservation made under paragraph 2 of Article 28 (Reservations) which results in the application of Part VI (Arbitration) between two Contracting Jurisdictions to a Covered Tax Agreement, shall have effect according to subparagraphs a) and b) of paragraph 1 of this Article, except that the references to “the later of the dates on which this Convention enters into force for each of the Contracting Jurisdictions to the Covered Tax Agreement” shall be replaced with references to “the date of the communication by the Depositary of the notification of withdrawal of the reservation”, “the date of the communication by the Depositary of the notification of replacement of the reservation” or “the date of the communication by the Depositary of the notification of withdrawal of the objection to the reservation”, respectively.
Multilateral Instrument in Respect of Tax Conventions Act — M-12.8 5
5 An additional notification made pursuant to subparagraph p) of paragraph 1 of Article 29 (Notifications) shall have effect according to subparagraphs a) and b) of paragraph 1, except that the references in paragraphs 1 and 2 of this Article to “the later of the dates on which this Convention enters into force for each of the Contracting Jurisdictions to the Covered Tax Agreement” shall be replaced with references to “the date of the communication by the Depositary of the additional notification”.
Multilateral Instrument in Respect of Tax Conventions Act — M-12.8 1
1 Any Party may, at any time, withdraw from this Convention by means of a notification addressed to the Depositary.
Multilateral Instrument in Respect of Tax Conventions Act — M-12.8 2
2 Withdrawal pursuant to paragraph 1 shall become effective on the date of receipt of the notification by the Depositary. In cases where this Convention has entered into force with respect to all Contracting Jurisdictions to a Covered Tax Agreement before the date on which a Party’s withdrawal becomes effective, that Covered Tax Agreement shall remain as modified by this Convention.
Multilateral Instrument in Respect of Tax Conventions Act — M-12.8 1
1 This Convention may be supplemented by one or more protocols.
Multilateral Instrument in Respect of Tax Conventions Act — M-12.8 2
2 In order to become a party to a protocol, a State or jurisdiction must also be a Party to this Convention.
Multilateral Instrument in Respect of Tax Conventions Act — M-12.8 3
3 A Party to this Convention is not bound by a protocol unless it becomes a party to the protocol in accordance with its provisions.
Multilateral Instrument in Respect of Tax Conventions Act — M-12.8 1
1 The Secretary-General of the Organisation for Economic Co-operation and Development shall be the Depositary of this Convention and any protocols pursuant to Article 38 (Relation with Protocols).
Multilateral Instrument in Respect of Tax Conventions Act — M-12.8 2
2 The Depositary shall notify the Parties and Signatories within one calendar month of: a) any signature pursuant to Article 27 (Signature and Ratification, Acceptance or Approval); b) the deposit of any instrument of ratification, acceptance or approval pursuant to Article 27 (Signature and Ratification, Acceptance or Approval); c) any reservation or withdrawal or replacement of a reservation pursuant to Article 28 (Reservations); d) any notification or additional notification pursuant to Article 29 (Notifications); e) any proposed amendment to this Convention pursuant to Article 33 (Amendment); f) any withdrawal from this Convention pursuant to Article 37 (Withdrawal); and g) any other communication related to this Convention.
Multilateral Instrument in Respect of Tax Conventions Act — M-12.8 a)
a) any signature pursuant to Article 27 (Signature and Ratification, Acceptance or Approval);
Multilateral Instrument in Respect of Tax Conventions Act — M-12.8 b)
b) the deposit of any instrument of ratification, acceptance or approval pursuant to Article 27 (Signature and Ratification, Acceptance or Approval);
Multilateral Instrument in Respect of Tax Conventions Act — M-12.8 c)
c) any reservation or withdrawal or replacement of a reservation pursuant to Article 28 (Reservations);
Multilateral Instrument in Respect of Tax Conventions Act — M-12.8 d)
d) any notification or additional notification pursuant to Article 29 (Notifications);
Multilateral Instrument in Respect of Tax Conventions Act — M-12.8 e)
e) any proposed amendment to this Convention pursuant to Article 33 (Amendment);
Multilateral Instrument in Respect of Tax Conventions Act — M-12.8 f)
f) any withdrawal from this Convention pursuant to Article 37 (Withdrawal); and
Multilateral Instrument in Respect of Tax Conventions Act — M-12.8 g)
g) any other communication related to this Convention.
Multilateral Instrument in Respect of Tax Conventions Act — M-12.8 3
3 The Depositary shall maintain publicly available lists of: a) Covered Tax Agreements; b) reservations made by the Parties; and c) notifications made by the Parties.
Multilateral Instrument in Respect of Tax Conventions Act — M-12.8 b)
b) reservations made by the Parties; and
Multilateral Instrument in Respect of Tax Conventions Act — M-12.8
In witness whereof the undersigned, being duly authorised thereto, have signed this Convention.
Multilateral Instrument in Respect of Tax Conventions Act — M-12.8
Done at Paris, the 24 th day of November 2016, in English and French, both texts being equally authentic, in a single copy which shall be deposited in the archives of the Organisation for Economic Co-operation and Development.
Museums Act — M-13.4
Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows:
Museums Act — M-13.4 1
Short title 1 This Act may be cited as the Museums Act .
Museums Act — M-13.4 2
Definitions 2 In this Act, Board , with respect to a museum, means the Board of Trustees of that museum; ( conseil ) Minister , with respect to a museum, means such member of the Queen’s Privy Council for Canada as may be designated by the Governor in Council as the Minister responsible for that museum for the purposes of this Act; ( ministre ) museum means a corporation established by Part I; ( musée ) museum material means objects and documentary material, regardless of medium or form, of a type normally kept by a museum for reference or exhibition purposes. ( matériel de musée ) 1990, c. 3, s. 2; 2008, c. 9, s. 1
Museums Act — M-13.4
Board , with respect to a museum, means the Board of Trustees of that museum; ( conseil )
Museums Act — M-13.4
Minister , with respect to a museum, means such member of the Queen’s Privy Council for Canada as may be designated by the Governor in Council as the Minister responsible for that museum for the purposes of this Act; ( ministre )
Museums Act — M-13.4
museum means a corporation established by Part I; ( musée )
Museums Act — M-13.4
museum material means objects and documentary material, regardless of medium or form, of a type normally kept by a museum for reference or exhibition purposes. ( matériel de musée )
Museums Act — M-13.4 3
Declaration 3 It is hereby declared that the heritage of Canada and all its peoples is an important part of the world heritage and must be preserved for present and future generations and that each museum established by this Act (a) plays an essential role, individually and together with other museums and like institutions, in preserving and promoting the heritage of Canada and all its peoples throughout Canada and abroad and in contributing to the collective memory and sense of identity of all Canadians; and (b) is a source of inspiration, research, learning and entertainment that belongs to all Canadians and provides, in both official languages, a service that is essential to Canadian culture and available to all.
Museums Act — M-13.4 4
Establishment 4 (1) There is hereby established a corporation, to be called the National Gallery of Canada. Affiliated museums (2) The National Gallery of Canada shall include the Canadian Museum of Contemporary Photography and such other affiliated museums as the Board of the National Gallery of Canada may, by by-law, establish with the approval of the Governor in Council.
Museums Act — M-13.4 5
Purposes 5 The purposes of the National Gallery of Canada are to develop, maintain and make known, throughout Canada and internationally, a collection of works of art, both historic and contemporary, with special but not exclusive reference to Canada, and to further knowledge, understanding and enjoyment of art in general among all Canadians.