GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Income Tax Conventions Implementation Act, 1999 — I-3.54 1
1 In the case of Canada, double taxation shall be avoided as follows: (a) subject to the existing provisions of the law of Canada regarding the deduction from tax payable in Canada of tax paid in a territory outside Canada and to any subsequent modification of those provisions — which shall not affect the general principle hereof — and unless a greater deduction or relief is provided under the laws of Canada, tax payable in Uzbekistan on profits, income or gains arising in Uzbekistan shall be deducted from any Canadian tax payable in respect of such profits, income or gains; (b) subject to the existing provisions of the law of Canada regarding the taxation of income from a foreign affiliate and to any subsequent modification of those provisions — which shall not affect the general principle hereof — for the purpose of computing Canadian tax, a company which is a resident of Canada shall be allowed to deduct in computing its taxable income any dividend received by it out of the exempt surplus of a foreign affiliate which is a resident of Uzbekistan; (c) where in accordance with any provision of this Convention income derived or capital owned by a resident of Canada is exempt from tax in Canada, Canada may nevertheless, in calculating the amount of tax on other income or capital, take into account the exempted income or capital; (d) for the purposes of this paragraph, profits, income or gains of a resident of a Canada which may be taxed in Uzbekistan in accordance with this Convention shall be deemed to arise from sources in Uzbekistan.
Income Tax Conventions Implementation Act, 1999 — I-3.54 (a)
(a) subject to the existing provisions of the law of Canada regarding the deduction from tax payable in Canada of tax paid in a territory outside Canada and to any subsequent modification of those provisions — which shall not affect the general principle hereof — and unless a greater deduction or relief is provided under the laws of Canada, tax payable in Uzbekistan on profits, income or gains arising in Uzbekistan shall be deducted from any Canadian tax payable in respect of such profits, income or gains;
Income Tax Conventions Implementation Act, 1999 — I-3.54 (b)
(b) subject to the existing provisions of the law of Canada regarding the taxation of income from a foreign affiliate and to any subsequent modification of those provisions — which shall not affect the general principle hereof — for the purpose of computing Canadian tax, a company which is a resident of Canada shall be allowed to deduct in computing its taxable income any dividend received by it out of the exempt surplus of a foreign affiliate which is a resident of Uzbekistan;
Income Tax Conventions Implementation Act, 1999 — I-3.54 (c)
(c) where in accordance with any provision of this Convention income derived or capital owned by a resident of Canada is exempt from tax in Canada, Canada may nevertheless, in calculating the amount of tax on other income or capital, take into account the exempted income or capital;
Income Tax Conventions Implementation Act, 1999 — I-3.54 (d)
(d) for the purposes of this paragraph, profits, income or gains of a resident of a Canada which may be taxed in Uzbekistan in accordance with this Convention shall be deemed to arise from sources in Uzbekistan.
Income Tax Conventions Implementation Act, 1999 — I-3.54 2
2 In the case of Uzbekistan, double taxation shall be eliminated as follows: (a) Where a resident of Uzbekistan derives income or owns capital which, in accordance with the provisions of this Convention may be taxed in Canada, Uzbekistan shall allow: (i) as a deduction from the tax on the income of that resident, an amount equal to the income tax paid in Canada, (ii) as a deduction from the tax on the property of that resident, an amount equal to the property tax paid in Canada. Such deduction in either case shall not, however, exceed that part of the income tax or property tax, as computed before the deduction is given, which is attributable, as the case may be, to the income or the capital which may be taxed in Canada. (b) Where in accordance with any provision of this Convention income derived or capital owned by a resident of Uzbekistan is exempt from tax in Uzbekistan, Uzbekistan may nevertheless, in calculating the amount of tax on the remaining income or capital of such resident, take into account the exempted income or capital. (c) For the purpose of subparagraphs (a) and (b) of this paragraph, profits, income and capital derived by a resident of Uzbekistan which may be taxed in Canada in accordance with this Convention shall be deemed to be derived from sources in Canada.
Income Tax Conventions Implementation Act, 1999 — I-3.54 (a)
(a) Where a resident of Uzbekistan derives income or owns capital which, in accordance with the provisions of this Convention may be taxed in Canada, Uzbekistan shall allow: (i) as a deduction from the tax on the income of that resident, an amount equal to the income tax paid in Canada, (ii) as a deduction from the tax on the property of that resident, an amount equal to the property tax paid in Canada. Such deduction in either case shall not, however, exceed that part of the income tax or property tax, as computed before the deduction is given, which is attributable, as the case may be, to the income or the capital which may be taxed in Canada.
Income Tax Conventions Implementation Act, 1999 — I-3.54 (i)
(i) as a deduction from the tax on the income of that resident, an amount equal to the income tax paid in Canada,
Income Tax Conventions Implementation Act, 1999 — I-3.54 (ii)
(ii) as a deduction from the tax on the property of that resident, an amount equal to the property tax paid in Canada.
Income Tax Conventions Implementation Act, 1999 — I-3.54
Such deduction in either case shall not, however, exceed that part of the income tax or property tax, as computed before the deduction is given, which is attributable, as the case may be, to the income or the capital which may be taxed in Canada.
Income Tax Conventions Implementation Act, 1999 — I-3.54 (b)
(b) Where in accordance with any provision of this Convention income derived or capital owned by a resident of Uzbekistan is exempt from tax in Uzbekistan, Uzbekistan may nevertheless, in calculating the amount of tax on the remaining income or capital of such resident, take into account the exempted income or capital.
Income Tax Conventions Implementation Act, 1999 — I-3.54 (c)
(c) For the purpose of subparagraphs (a) and (b) of this paragraph, profits, income and capital derived by a resident of Uzbekistan which may be taxed in Canada in accordance with this Convention shall be deemed to be derived from sources in Canada.
Income Tax Conventions Implementation Act, 1999 — I-3.54 1
1 Nationals of a Contracting State shall not be subjected in the other Contracting State to any taxation or any requirement connected therewith which is more burdensome than the taxation and connected requirements to which nationals of that other State in the same circumstances, in particular with respect to residence, are or may be subjected. This provision shall, notwithstanding the provisions of Article 1, also apply to individuals who are not residents of one or both of the Contracting States.
Income Tax Conventions Implementation Act, 1999 — I-3.54 4
4 Except where the provisions of paragraph 1 of Article 9, paragraph 7 of Article 11, or paragraph 6 of Article 12, apply, interest, royalties and other disbursements paid by an enterprise of a Contracting State to a resident of the other Contracting State shall, for the purpose of determining the taxable profits of such enterprise, be deductible under the same conditions as if they had been paid to a resident of the first-mentioned State. Similarly, any debts of an enterprise of a Contracting State to a resident of the other Contracting State shall, for the purpose of determining the taxable capital of such enterprise, be deductible under the same conditions as if they had been contracted to a resident of the first-mentioned State.
Income Tax Conventions Implementation Act, 1999 — I-3.54 5
5 Enterprises of a Contracting State, the capital of which is wholly or partly owned or controlled, directly or indirectly, by one or more residents of the other Contracting State, shall not be subjected in the first-mentioned State to any taxation or any requirement connected therewith which is more burdensome than the taxation and connected requirements to which other similar enterprises of the first-mentioned State, the capital of which is wholly or partly owned or controlled, directly or indirectly, by one or more residents of a third State, are or may be subjected.
Income Tax Conventions Implementation Act, 1999 — I-3.54 7
7 The provisions of paragraph 4 shall not affect the provisions of the taxation laws of a Contracting State that are designed to counter transactions or arrangements having as their objective the avoidance of taxation.
Income Tax Conventions Implementation Act, 1999 — I-3.54 1
1 Where a person considers that the actions of one or both of the Contracting States result or will result for him in taxation not in accordance with the provisions of this Convention, he may, irrespective of the remedies provided by the domestic law of those States, address to the competent authority of the Contracting State of which he is a resident, or if his case comes under paragraph 1 of Article 24, to that of the Contracting State of which he is a national, an application in writing stating the grounds for claiming the revision of such taxation. To be admissible, the said application must be submitted within two years from the first notification of the action which gives rise to taxation not in accordance with the provisions of this Convention.
Income Tax Conventions Implementation Act, 1999 — I-3.54 2
2 The competent authority referred to in paragraph 1 shall endeavour, if the objection appears to it to be justified and if it is not itself able to arrive at a satisfactory solution, to resolve the case by mutual agreement with the competent authority of the other Contracting State, with a view to the avoidance of taxation not in accordance with this Convention.
Income Tax Conventions Implementation Act, 1999 — I-3.54 4
4 The competent authorities of the Contracting States shall endeavour to resolve by mutual agreement any difficulties or doubts arising as to the interpretation or application of this Convention.
Income Tax Conventions Implementation Act, 1999 — I-3.54 5
5 The competent authorities of the Contracting States may consult together for the elimination of double taxation in cases not provided for in this Convention and may communicate with each other directly for the purpose of reaching an agreement in the sense of the preceding paragraphs.
Income Tax Conventions Implementation Act, 1999 — I-3.54 1
1 The competent authorities of the Contracting States shall exchange such information as is relevant for carrying out the provisions of this Convention or of the domestic laws of the Contracting States concerning taxation insofar as such taxation is not contrary to this Convention, in particular, to prevent fraud and to facilitate the administration of statutory provisions against legal avoidance. The exchange of information is not restricted by Article 1. Any information received by a Contracting State shall be treated as secret in the same manner as information obtained under the domestic laws of that State and shall be disclosed only to persons or authorities (including courts and administrative bodies) involved in the assessment or collection of, the enforcement or prosecution in respect of, or the determination of appeals in relation to taxes. Such persons or authorities shall use the information only for such purposes. They may disclose the information in public court proceedings or in judicial decisions.
Income Tax Conventions Implementation Act, 1999 — I-3.54 3
3 If information is requested by a Contracting State in accordance with this Article, the other Contracting State shall endeavour to obtain the information to which the request relates in the same way as if its own taxation was involved notwithstanding the fact that the other State does not, at that time, need such information. If specifically requested by the competent authority of a Contracting State, the competent authority of the other Contracting State shall endeavour to provide information under this Article in the form requested, such as depositions of witnesses and copies of unedited original documents (including books, papers, statements, records, accounts or writings), to the same extent such depositions and documents can be obtained under the laws and administrative practices of that other State with respect to its own taxes.
Income Tax Conventions Implementation Act, 1999 — I-3.54 2
2 Notwithstanding Article 4, an individual who is a member of a diplomatic mission, consular post or permanent mission of a Contracting State which is situated in the other Contracting State or in a third State shall be deemed for the purposes of this Convention to be a resident of the sending State if he is liable in the sending State to the same obligations in relation to tax on his total income or capital as are residents of that sending State.
Income Tax Conventions Implementation Act, 1999 — I-3.54 3
3 This Convention shall not apply to international organizations, to organs or officials thereof and to persons who are members of a diplomatic mission, consular post or permanent mission of a third State or group of States, being present in a Contracting State and who are not liable in either Contracting State to the same obligations in relation to tax on their total income or capital as are residents thereof.
Income Tax Conventions Implementation Act, 1999 — I-3.54
The provisions of this Convention shall not be construed to restrict in any manner any exemption, allowance, credit or other deduction accorded by the laws of a Contracting State in the determination of the tax imposed by that State.
Income Tax Conventions Implementation Act, 1999 — I-3.54 (a)
Each of the Contracting States shall notify to the other through diplomatic channels the completion of the procedures required by its law for the bringing into force of this Convention. This Convention shall enter into force on the date of the later of these notifications and shall thereupon have effect: (a) in respect of tax withheld at the source on amounts paid or credited to non-residents on or after the first day of January of the calendar year next following that in which this Convention enters into force; and (b) in respect of other taxes for taxation years beginning on or after the first day of January of the calendar year next following that in which this Convention enters into force.
Income Tax Conventions Implementation Act, 1999 — I-3.54 (a)
(a) in respect of tax withheld at the source on amounts paid or credited to non-residents on or after the first day of January of the calendar year next following that in which this Convention enters into force; and
Income Tax Conventions Implementation Act, 1999 — I-3.54 (b)
(b) in respect of other taxes for taxation years beginning on or after the first day of January of the calendar year next following that in which this Convention enters into force.
Income Tax Conventions Implementation Act, 1999 — I-3.54 (a)
This Convention shall remain in force until terminated by one of the Contracting States. Either Contracting State may terminate this Convention, through diplomatic channels, by giving notice of termination at least six months before the end of any calendar year beginning after the expiry of five years from the date of entry into force of this Convention. In such event, this Convention shall cease to have effect: (a) in respect of tax withheld at the source on amounts paid or credited to non-residents on or after the first day of January of the calendar year next following that in which the notice is given; and (b) in respect of other taxes for taxation years beginning on or after the first day of January of the calendar year next following that in which the notice is given.
Income Tax Conventions Implementation Act, 1999 — I-3.54 (a)
(a) in respect of tax withheld at the source on amounts paid or credited to non-residents on or after the first day of January of the calendar year next following that in which the notice is given; and
Income Tax Conventions Implementation Act, 1999 — I-3.54 (b)
(b) in respect of other taxes for taxation years beginning on or after the first day of January of the calendar year next following that in which the notice is given.
Income Tax Conventions Implementation Act, 1999 — I-3.54
IN WITNESS WHEREOF the undersigned, duly authorised thereto, have signed this Convention.
Income Tax Conventions Implementation Act, 1999 — I-3.54
DONE in duplicate at Ottawa, this 17 th day of June 1999, in the English, French and Uzbek languages, each version being equally authentic.
Income Tax Conventions Implementation Act, 1999 — I-3.54
At the signing of the Convention between the Government of Canada and the Government of the Republic of Uzbekistan for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital, the undersigned have agreed on the following provisions which shall form an integral part of the Convention.
Income Tax Conventions Implementation Act, 1999 — I-3.54 1
1 With reference to paragraph 1 of Article 4, it is understood that for the purposes of the application of this Convention to: (a) income taxes, the term “liable to tax” refers to liability to taxes on income and not to taxes on property; (b) property taxes, the term “liable to tax” refers to liability to taxes on property and not to taxes on income.
Income Tax Conventions Implementation Act, 1999 — I-3.54 (a)
(a) income taxes, the term “liable to tax” refers to liability to taxes on income and not to taxes on property;
Income Tax Conventions Implementation Act, 1999 — I-3.54 (b)
(b) property taxes, the term “liable to tax” refers to liability to taxes on property and not to taxes on income.
Income Tax Conventions Implementation Act, 1999 — I-3.54 2
2 Paragraphs 4 and 7 of Article 24 of this Convention shall, notwithstanding the provisions of Article 29 of this Convention, take effect only from the date specified in an exchange of letters between the competent authorities of the Contracting States.
Income Tax Conventions Implementation Act, 1999 — I-3.54 3
3 With reference to this Convention, it is understood that the terms State or a local authority or State or of a local authority includes, in the case of Canada, the political subdivisions in Canada.
Income Tax Conventions Implementation Act, 1999 — I-3.54 4
4 Nothing in this Convention shall be construed as preventing a Contracting State from imposing a tax on amounts included in the income of a resident of that State with respect to a partnership, trust, or controlled foreign affiliate, in which he has an interest.
Income Tax Conventions Implementation Act, 1999 — I-3.54 5
5 This Convention shall not apply to any company (nor to income derived from such company by a shareholder thereof), trust or partnership that is a resident of a Contracting State and is beneficially owned or controlled directly or indirectly by one or more persons who are not residents of that State, if the amount of the tax imposed on the income or capital of the company, trust or partnership by that State is substantially lower than the amount that would be imposed by that State if all of the shares of the capital stock of the company or all of the interests in the trust or partnership, as the case may be, were beneficially owned by one or more individuals who were residents of that State.
Income Tax Conventions Implementation Act, 1999 — I-3.54 6
6 In the event that the Republic of Uzbekistan becomes a member of the General Agreement on Trade in Services, the following provision shall take effect from the date the Republic of Uzbekistan becomes such a member: For purposes of paragraph 3 of Article XXII (Consultation) of the General Agreement on Trade in Services, the Contracting States agree that, notwithstanding that paragraph, any dispute between them as to whether a measure falls within the scope of this Convention may be brought before the Council for Trade in Services, as provided by that paragraph, only with the consent of both Contracting States. Any doubt as to the interpretation of this paragraph shall be resolved under paragraph 4 of Article 25 of this Convention or, failing agreement under that procedure, pursuant to any other procedure agreed to by both Contracting States.
Income Tax Conventions Implementation Act, 1999 — I-3.54
For purposes of paragraph 3 of Article XXII (Consultation) of the General Agreement on Trade in Services, the Contracting States agree that, notwithstanding that paragraph, any dispute between them as to whether a measure falls within the scope of this Convention may be brought before the Council for Trade in Services, as provided by that paragraph, only with the consent of both Contracting States. Any doubt as to the interpretation of this paragraph shall be resolved under paragraph 4 of Article 25 of this Convention or, failing agreement under that procedure, pursuant to any other procedure agreed to by both Contracting States.
Income Tax Conventions Implementation Act, 1999 — I-3.54
IN WITNESS WHEREOF the undersigned, duly authorised thereto, have signed this Protocol.
Income Tax Conventions Implementation Act, 1999 — I-3.54
The Government of Canada and the Government of the Hashemite Kingdom of Jordan desiring to conclude a Convention for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, have agreed as follows:
Income Tax Conventions Implementation Act, 1999 — I-3.54 3
3 The existing taxes to which the Convention shall apply are, in particular: (a) in the case of Canada, the income taxes imposed by the Government of Canada under the Income Tax Act (hereinafter referred to as “Canadian tax”); (b) in the case of Jordan: (i) the income tax, (ii) the distribution tax, (iii) the social service tax, (hereinafter referred to as “Jordanian tax”).
Income Tax Conventions Implementation Act, 1999 — I-3.54 (a)
(a) in the case of Canada, the income taxes imposed by the Government of Canada under the Income Tax Act (hereinafter referred to as “Canadian tax”);
Income Tax Conventions Implementation Act, 1999 — I-3.54 (b)
(b) in the case of Jordan: (i) the income tax, (ii) the distribution tax, (iii) the social service tax, (hereinafter referred to as “Jordanian tax”).
Income Tax Conventions Implementation Act, 1999 — I-3.54
(hereinafter referred to as “Jordanian tax”).