GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Proclamation giving notice that the Protocol Amending the Convention between Canada and the Republic of Indonesia for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and on Capital came into force on December 31, 1998 — (b)
(b) the remuneration is paid by, or on behalf of, an employer who is not a resident of the other State, and such remuneration is not borne by a permanent establishment or a fixed base which the employer has in the other State.
Proclamation giving notice that the Protocol Amending the Convention between Canada and the Republic of Indonesia for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and on Capital came into force on December 31, 1998 — 3
3 Notwithstanding the preceding provisions of this Article, remuneration derived in respect of an employment exercised aboard a ship or aircraft operated in international traffic by an enterprise of a Contracting State, shall be taxable only in that State unless the remuneration is derived by a resident of the other Contracting State.”
Proclamation giving notice that the Protocol Amending the Convention between Canada and the Republic of Indonesia for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and on Capital came into force on December 31, 1998 — “2
Paragraph 2 of Article 18 (Pensions and Annuities) shall be deleted and replaced by the following: “2 Pensions arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in the State in which they arise, and according to the law of that State. However, in the case of periodic pension payments, other than payments under the social security legislation in a Contracting State, the tax so charged shall not exceed 15 per cent of the gross amount of the payment.”
Proclamation giving notice that the Protocol Amending the Convention between Canada and the Republic of Indonesia for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and on Capital came into force on December 31, 1998 — “2
“2 Pensions arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in the State in which they arise, and according to the law of that State. However, in the case of periodic pension payments, other than payments under the social security legislation in a Contracting State, the tax so charged shall not exceed 15 per cent of the gross amount of the payment.”
Proclamation giving notice that the Protocol Amending the Convention between Canada and the Republic of Indonesia for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and on Capital came into force on December 31, 1998 — Proclamation giving notice that the Protocol Amending the Convention between Canada and the Republic of Indonesia for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and on Capital came into force on December 31, 1998
Article 22 (Capital) of the Convention shall be deleted.
Proclamation giving notice that the Protocol Amending the Convention between Canada and the Republic of Indonesia for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and on Capital came into force on December 31, 1998 — 1
1 Subparagraph (c) of paragraph 1 of Article 23 (Elimination of Double Taxation) of the Convention shall be deleted and replaced by the following: “(c) Where in accordance with any provision of this Convention income derived by a resident of Canada is exempt from tax in Canada, Canada may nevertheless, in calculating the amount of tax on other income, take into account the exempted income.”
Proclamation giving notice that the Protocol Amending the Convention between Canada and the Republic of Indonesia for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and on Capital came into force on December 31, 1998 — “(c)
“(c) Where in accordance with any provision of this Convention income derived by a resident of Canada is exempt from tax in Canada, Canada may nevertheless, in calculating the amount of tax on other income, take into account the exempted income.”
Proclamation giving notice that the Protocol Amending the Convention between Canada and the Republic of Indonesia for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and on Capital came into force on December 31, 1998 — 2
2 Subparagraphs 2(a) and 2(b) of Article 23 (Elimination of Double Taxation) of the Convention shall be deleted and replaced by the following: “(a) Indonesia, when imposing tax on residents of Indonesia, may include in the basis upon which such taxes are imposed the items of income which according to the provisions of this Convention may be taxed in Canada. (b) Subject to the provisions of subparagraph (c), Indonesia shall allow as a deduction from the tax computed in conformity with subparagraph (a) an amount equal to such proportion of that tax that the income which is included in the basis of that tax and may be taxed in Canada according to the provisions of this Convention bears to the total income which forms the basis for Indonesian tax.”
Proclamation giving notice that the Protocol Amending the Convention between Canada and the Republic of Indonesia for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and on Capital came into force on December 31, 1998 — “(a)
“(a) Indonesia, when imposing tax on residents of Indonesia, may include in the basis upon which such taxes are imposed the items of income which according to the provisions of this Convention may be taxed in Canada.
Proclamation giving notice that the Protocol Amending the Convention between Canada and the Republic of Indonesia for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and on Capital came into force on December 31, 1998 — (b)
(b) Subject to the provisions of subparagraph (c), Indonesia shall allow as a deduction from the tax computed in conformity with subparagraph (a) an amount equal to such proportion of that tax that the income which is included in the basis of that tax and may be taxed in Canada according to the provisions of this Convention bears to the total income which forms the basis for Indonesian tax.”
Proclamation giving notice that the Protocol Amending the Convention between Canada and the Republic of Indonesia for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and on Capital came into force on December 31, 1998 — “3
There shall be added to Article 28 (Miscellaneous Rules) of the Convention the following paragraphs 3, 4 and 5: “3 The provisions of paragraph 6 of Article 10 shall not affect the provisions contained in any Contracts of Work and Production Sharing Contracts relating to the oil and gas sector or other mining sector negotiated by the Government of Indonesia, its instrumentality, its relevant state oil company or any other entity thereof with a person who is a resident of Canada. 4 Nothing in the Convention shall be construed as preventing a Contracting State from imposing a tax on amounts included in the income of a resident of that Contracting State with respect to a partnership, trust or controlled foreign affiliate in which the resident has an interest. 5 The Convention shall not apply to any company, 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 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.”
Proclamation giving notice that the Protocol Amending the Convention between Canada and the Republic of Indonesia for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and on Capital came into force on December 31, 1998 — “3
“3 The provisions of paragraph 6 of Article 10 shall not affect the provisions contained in any Contracts of Work and Production Sharing Contracts relating to the oil and gas sector or other mining sector negotiated by the Government of Indonesia, its instrumentality, its relevant state oil company or any other entity thereof with a person who is a resident of Canada.
Proclamation giving notice that the Protocol Amending the Convention between Canada and the Republic of Indonesia for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and on Capital came into force on December 31, 1998 — 4
4 Nothing in the Convention shall be construed as preventing a Contracting State from imposing a tax on amounts included in the income of a resident of that Contracting State with respect to a partnership, trust or controlled foreign affiliate in which the resident has an interest.
Proclamation giving notice that the Protocol Amending the Convention between Canada and the Republic of Indonesia for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and on Capital came into force on December 31, 1998 — 5
5 The Convention shall not apply to any company, 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 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.”
Proclamation giving notice that the Protocol Amending the Convention between Canada and the Republic of Indonesia for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and on Capital came into force on December 31, 1998 — 1
1 CHAPTER IV, and its title, of the Convention shall be deleted and CHAPTERS V to VII shall become CHAPTERS IV to VI.
Proclamation giving notice that the Protocol Amending the Convention between Canada and the Republic of Indonesia for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and on Capital came into force on December 31, 1998 — 2
2 Articles 23 to 30 of the Convention shall become Articles 22 to 29.
Proclamation giving notice that the Protocol Amending the Convention between Canada and the Republic of Indonesia for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and on Capital came into force on December 31, 1998 — 3
3 The Protocol, signed at Jakarta the 16th day of January 1979, to the Convention shall be deleted.
Proclamation giving notice that the Protocol Amending the Convention between Canada and the Republic of Indonesia for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and on Capital came into force on December 31, 1998 — 1
1 This Protocol shall be ratified and the instruments of ratification shall be exchanged as soon as possible.
Proclamation giving notice that the Protocol Amending the Convention between Canada and the Republic of Indonesia for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and on Capital came into force on December 31, 1998 — 2
2 The Protocol shall enter into force upon the exchange of the instruments of ratification and its provisions shall have effect in respect of taxable periods beginning on or after the first day of January of the year next following that in which the Protocol enters into force.
Proclamation giving notice that the Protocol Amending the Convention between Canada and the Republic of Indonesia for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and on Capital came into force on December 31, 1998 — 3
3 The provisions of the Protocol to the Convention signed at Jakarta on January 16, 1979, shall cease to have effect in respect of taxable periods beginning on or after the first day of January of the year next following that in which the Protocol enters into force.
Proclamation giving notice that the Protocol Amending the Convention between Canada and the Republic of Indonesia for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and on Capital came into force on December 31, 1998 — Proclamation giving notice that the Protocol Amending the Convention between Canada and the Republic of Indonesia for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and on Capital came into force on December 31, 1998
IN WITNESS WHEREOF the undersigned, duly authorized to that effect, have signed this Protocol.
Proclamation giving notice that the Protocol Amending the Convention between Canada and the Republic of Indonesia for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and on Capital came into force on December 31, 1998 — Proclamation giving notice that the Protocol Amending the Convention between Canada and the Republic of Indonesia for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and on Capital came into force on December 31, 1998
Done in duplicate at Jakarta, this 1 st day of April 1998, in the English, French and Indonesian languages, each version being equally authentic.
Commission for Environmental Cooperation Remission Order (Part IX of the Excise Tax Act) — a
His Excellency the Governor General in Council, considering that it is in the public interest to do so, on the recommendation of the Minister of Finance, pursuant to subsection 23(2) a of the Financial Administration Act , hereby makes the annexed Commission for Environmental Cooperation Remission Order (Part IX of the Excise Tax Act) . a S.C. 1991, c. 24, s. 7(2)
Commission for Environmental Cooperation Remission Order (Part IX of the Excise Tax Act) — 1
1 The definitions in this section apply in this Order. Commission means the Commission for Environmental Cooperation established by Article 8(1) of the North American Agreement on Environmental Cooperation between the Government of Canada, the Government of the United States of America and the Government of the United Mexican States that was concluded on September 14, 1993, and that came into force on January 1, 1994. ( Commission ) tax means the tax imposed under Part IX of the Excise Tax Act . ( taxe )
Commission for Environmental Cooperation Remission Order (Part IX of the Excise Tax Act) — Commission for Environmental Cooperation Remission Order (Part IX of the Excise Tax Act)
Commission means the Commission for Environmental Cooperation established by Article 8(1) of the North American Agreement on Environmental Cooperation between the Government of Canada, the Government of the United States of America and the Government of the United Mexican States that was concluded on September 14, 1993, and that came into force on January 1, 1994. ( Commission )
Commission for Environmental Cooperation Remission Order (Part IX of the Excise Tax Act) — Commission for Environmental Cooperation Remission Order (Part IX of the Excise Tax Act)
tax means the tax imposed under Part IX of the Excise Tax Act . ( taxe )
Commission for Environmental Cooperation Remission Order (Part IX of the Excise Tax Act) — 2
2 Remission is hereby granted to the Commission of tax in an amount equal to the amount by which (a) the tax paid by the Commission during the period beginning on September 4, 1994 and ending on September 22, 1997 exceeds (b) the tax that would have been payable by the Commission in respect of the period if the Commission had been granted the exemptions set out in Article II of the Convention on the Privileges and Immunities of the United Nations.
Commission for Environmental Cooperation (Executive Director) Remission Order (Part IX of the Excise Tax Act) — a
His Excellency the Governor General in Council, considering that it is in the public interest to do so, on the recommendation of the Minister of Finance, pursuant to subsection 23(2) a of the Financial Administration Act , hereby makes the annexed Commission for Environmental Cooperation (Executive Director) Remission Order (Part IX of the Excise Tax Act) . a S.C. 1991, c. 24, s. 7(2)
Commission for Environmental Cooperation (Executive Director) Remission Order (Part IX of the Excise Tax Act) — 1
1 The definitions in this section apply in this Order. Commission means the Commission for Environmental Cooperation established by Article 8(1) of the North American Agreement on Environmental Cooperation between the Government of Canada, the Government of the United States of America and the Government of the United Mexican States that was concluded on September 14, 1993, and that came into force on January 1, 1994. ( Commission ) tax means the tax imposed under Part IX of the Excise Tax Act . ( taxe )
Commission for Environmental Cooperation (Executive Director) Remission Order (Part IX of the Excise Tax Act) — Commission for Environmental Cooperation (Executive Director) Remission Order (Part IX of the Excise Tax Act)
Commission means the Commission for Environmental Cooperation established by Article 8(1) of the North American Agreement on Environmental Cooperation between the Government of Canada, the Government of the United States of America and the Government of the United Mexican States that was concluded on September 14, 1993, and that came into force on January 1, 1994. ( Commission )
Commission for Environmental Cooperation (Executive Director) Remission Order (Part IX of the Excise Tax Act) — Commission for Environmental Cooperation (Executive Director) Remission Order (Part IX of the Excise Tax Act)
tax means the tax imposed under Part IX of the Excise Tax Act . ( taxe )
Commission for Environmental Cooperation (Executive Director) Remission Order (Part IX of the Excise Tax Act) — 2
2 Remission is hereby granted to the Executive Director of the Commission of tax in an amount equal to the amount by which (a) the tax paid by the Executive Director of the Commission during the period beginning on September 4, 1994 and ending on September 22, 1997 exceeds (b) the tax that would have been payable by the Executive Director of the Commission in respect of the period if the Executive Director of the Commission had been granted the exemptions comparable to those accorded in Canada under the Vienna Convention to diplomatic agents.
Commission for Environmental Cooperation (Director) Remission Order (Part IX of the Excise Tax Act) — a
His Excellency the Governor General in Council, considering that it is in the public interest to do so, on the recommendation of the Minister of Finance, pursuant to subsection 23(2) a of the Financial Administration Act , hereby makes the annexed Commission for Environmental Cooperation (Director) Remission Order (Part IX of the Excise Tax Act) . a S.C. 1991, c. 24, s. 7(2)
Commission for Environmental Cooperation (Director) Remission Order (Part IX of the Excise Tax Act) — 1
1 The definitions in this section apply in this Order. Commission means the Commission for Environmental Cooperation established by Article 8(1) of the North American Agreement on Environmental Cooperation between the Government of Canada, the Government of the United States of America and the Government of the United Mexican States that was concluded on September 14, 1993, and that came into force on January 1, 1994. ( Commission ) tax means the tax imposed under Part IX of the Excise Tax Act . ( taxe )
Commission for Environmental Cooperation (Director) Remission Order (Part IX of the Excise Tax Act) — Commission for Environmental Cooperation (Director) Remission Order (Part IX of the Excise Tax Act)
Commission means the Commission for Environmental Cooperation established by Article 8(1) of the North American Agreement on Environmental Cooperation between the Government of Canada, the Government of the United States of America and the Government of the United Mexican States that was concluded on September 14, 1993, and that came into force on January 1, 1994. ( Commission )
Commission for Environmental Cooperation (Director) Remission Order (Part IX of the Excise Tax Act) — Commission for Environmental Cooperation (Director) Remission Order (Part IX of the Excise Tax Act)
tax means the tax imposed under Part IX of the Excise Tax Act . ( taxe )
Commission for Environmental Cooperation (Director) Remission Order (Part IX of the Excise Tax Act) — 2
2 Remission is hereby granted to the Director of the Commission of tax in an amount equal to the amount by which (a) the tax paid by the Director of the Commission during the period beginning on September 4, 1994 and ending on September 22, 1997 exceeds (b) the tax that would have been payable by the Director of the Commission in respect of the period if the Director of the Commission had been granted the exemptions comparable to those accorded in Canada under the Vienna Convention to diplomatic agents.
Telesat Canada Remission Order — a
His Excellency the Governor General in Council, considering that it is in the public interest to do so, on the recommendation of the Minister of Finance, pursuant to subsection 23(2) a of the Financial Administration Act , hereby makes the annexed Telesat Canada Remission Order . a S.C. 1991, c. 24, s. 7(2)
Telesat Canada Remission Order — 1
1 The definitions in this section apply in this Order. Act means the Income Tax Act . ( Loi ) former property means the Anik E1 satellite in respect of which Telesat Canada has received proceeds of disposition referred to in paragraph 13(4)(a) of the Act. ( ancien bien ) replacement property means the property acquired as a replacement for the former property and to which subsection 13(4) of the Act would apply if it were read in accordance with paragraph 2(b) of this Order and if Telesat Canada had made an election under subsection 13(4) of the Act with respect to the replacement property in its return of income for the taxation year in which it acquired the property. ( bien de remplacement )
Telesat Canada Remission Order — Telesat Canada Remission Order
former property means the Anik E1 satellite in respect of which Telesat Canada has received proceeds of disposition referred to in paragraph 13(4)(a) of the Act. ( ancien bien )
Telesat Canada Remission Order — Telesat Canada Remission Order
replacement property means the property acquired as a replacement for the former property and to which subsection 13(4) of the Act would apply if it were read in accordance with paragraph 2(b) of this Order and if Telesat Canada had made an election under subsection 13(4) of the Act with respect to the replacement property in its return of income for the taxation year in which it acquired the property. ( bien de remplacement )