GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Income Tax Conventions Implementation Act, 1998 — I-3.53 (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 in the calendar year following that in which the Agreement enters into force; and
Income Tax Conventions Implementation Act, 1998 — I-3.53 (b)
(b) in respect of other taxes for taxation years beginning on or after the first day of January in the calendar year following that in which the Agreement enters into force.
Income Tax Conventions Implementation Act, 1998 — I-3.53 (a)
This Agreement shall remain in force until terminated by a Contracting State. Either Contracting State may terminate the Agreement, through the diplomatic channel, by giving to the other Contracting State a written notice of termination on or before June 30 in any calendar year from the fifth year after the year in which the Agreement entered into force. In such event, the Agreement 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 following that in which the notice of termination 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 following that in which the notice of termination is given.
Income Tax Conventions Implementation Act, 1998 — I-3.53 (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 following that in which the notice of termination is given; and
Income Tax Conventions Implementation Act, 1998 — I-3.53 (b)
(b) in respect of other taxes for taxation years beginning on or after the first day of January of the calendar year following that in which the notice of termination is given.
Income Tax Conventions Implementation Act, 1998 — I-3.53
IN WITNESS WHEREOF the undersigned, being duly authorized thereto by their respective Governments, have signed this Agreement.
Income Tax Conventions Implementation Act, 1998 — I-3.53
DONE in duplicate at Hanoi, this 14th day of November of the year one thousand nine hundred and ninety-seven, in the English, French and Vietnamese languages, each version being equally authentic.
Income Tax Conventions Implementation Act, 1998 — I-3.53
At the moment of signing the Agreement between the Government of Canada and the Government of the Socialist Republic of Vietnam for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, the undersigned have agreed that the following provisions shall form an integral part of the Agreement.
Income Tax Conventions Implementation Act, 1998 — I-3.53 1
1 It is understood that the term “person” also includes an estate and a trust.
Income Tax Conventions Implementation Act, 1998 — I-3.53 2
2 It is understood that the term “resident of a Contracting State” also includes the Government of that State or a political subdivision or local authority thereof or any agency or instrumentality of any such government, subdivision or authority.
Income Tax Conventions Implementation Act, 1998 — I-3.53 3
3 Nothing in the Agreement shall be construed as preventing: (a) Canada from imposing on the earnings of a company attributable to a permanent establishment in Canada, a tax in addition to the tax which would be chargeable on the earnings of a company which is a national of Canada, provided that any additional tax so imposed shall not exceed 5 per cent of the amount of such earnings which have not been subjected to such additional tax in previous taxation years. This provision shall also apply with respect to earnings derived from the alienation of immovable property in Canada by a company carrying on a trade in immovable property, whether or not it has a permanent establishment in Canada, but only insofar as these earnings may be taxed in Canada under the provisions of Article 6 or paragraph 1 of Article 13; (b) Vietnam from imposing the Vietnamese profit remittance tax, provided that the tax so imposed shall not exceed 10 per cent of the gross amount of the profits remitted.
Income Tax Conventions Implementation Act, 1998 — I-3.53 (a)
(a) Canada from imposing on the earnings of a company attributable to a permanent establishment in Canada, a tax in addition to the tax which would be chargeable on the earnings of a company which is a national of Canada, provided that any additional tax so imposed shall not exceed 5 per cent of the amount of such earnings which have not been subjected to such additional tax in previous taxation years. This provision shall also apply with respect to earnings derived from the alienation of immovable property in Canada by a company carrying on a trade in immovable property, whether or not it has a permanent establishment in Canada, but only insofar as these earnings may be taxed in Canada under the provisions of Article 6 or paragraph 1 of Article 13;
Income Tax Conventions Implementation Act, 1998 — I-3.53 (b)
(b) Vietnam from imposing the Vietnamese profit remittance tax, provided that the tax so imposed shall not exceed 10 per cent of the gross amount of the profits remitted.
Income Tax Conventions Implementation Act, 1998 — I-3.53 4
4 The provisions of the Agreement shall not be construed to restrict in any manner any exemption, allowance, credit or other deduction accorded: (a) by the laws of a Contracting State in the determination of the tax imposed by that State; or (b) by any other agreement entered into by a Contracting State.
Income Tax Conventions Implementation Act, 1998 — I-3.53 (a)
(a) by the laws of a Contracting State in the determination of the tax imposed by that State; or
Income Tax Conventions Implementation Act, 1998 — I-3.53 (b)
(b) by any other agreement entered into by a Contracting State.
Income Tax Conventions Implementation Act, 1998 — I-3.53 5
5 Nothing in the Agreement 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. For the purposes of this paragraph, the term “controlled foreign affiliate”, at any time, of a person that is a resident of a Contracting State, means a foreign affiliate of that resident that was, at that time controlled by (a) that resident; (b) that resident and not more than four persons resident in that Contracting State; (c) not more than four persons resident in that Contracting State, other than that resident; (d) a person or persons with whom that resident does not deal at arm’s length; or (e) that resident and a person or persons with whom the resident does not deal at arm’s length.
Income Tax Conventions Implementation Act, 1998 — I-3.53 (b)
(b) that resident and not more than four persons resident in that Contracting State;
Income Tax Conventions Implementation Act, 1998 — I-3.53 (c)
(c) not more than four persons resident in that Contracting State, other than that resident;
Income Tax Conventions Implementation Act, 1998 — I-3.53 (d)
(d) a person or persons with whom that resident does not deal at arm’s length; or
Income Tax Conventions Implementation Act, 1998 — I-3.53 (e)
(e) that resident and a person or persons with whom the resident does not deal at arm’s length.
Income Tax Conventions Implementation Act, 1998 — I-3.53 6
6 The Agreement 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, 1998 — I-3.53 7
7 It is understood that the provisions of Article 23 of the Agreement shall not apply to the Vietnamese taxation of natural resources and agricultural production activities.
Income Tax Conventions Implementation Act, 1998 — I-3.53 8
8 Irrespective of the participation of the Contracting States in international agreements, the Contracting States in their tax relations will be governed by the provisions of this Agreement.
Income Tax Conventions Implementation Act, 1998 — I-3.53 9
9 If, after the date of signature of this Agreement, Vietnam concludes a bilateral Agreement for the avoidance of double taxation with any other member State of the Organisation for Economic Co-operation and Development and, under the provisions of that Agreement, Vietnam may tax royalties arising in Vietnam and paid to a resident of that State but the tax charged is not to exceed a percentage of the gross amount of the royalties which is lesser than the percentage specified in subparagraph (a) of paragraph 2 of Article 12, then the lower percentage shall apply from the date of entry into force of that Agreement; however, such lower percentage shall apply only to royalties to which it applies in that Agreement and only where the payments are for the use of, or the right to use, computer software or, where the payer and the beneficial owner of the royalties are not related persons, for the use of, or the right to use, any patent or for information concerning industrial, commercial or scientific experience (but not including any such information provided in connection with a rental or franchise agreement).
Income Tax Conventions Implementation Act, 1998 — I-3.53
IN WITNESS WHEREOF the undersigned, being duly authorized thereto by their respective Governments, have signed this Protocol.
Income Tax Conventions Implementation Act, 1998 — I-3.53
The Government of Canada and the Government of the Republic of Croatia, desiring to conclude an Agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital, have agreed as follows:
Income Tax Conventions Implementation Act, 1998 — I-3.53 1
1 This Agreement shall apply to taxes on income and on capital imposed on behalf of each Contracting State, irrespective of the manner in which they are levied.
Income Tax Conventions Implementation Act, 1998 — I-3.53 2
2 There shall be regarded as taxes on income and on capital all taxes imposed on total income, on total capital, or on elements of income or of capital, including taxes on gains from the alienation of movable or immovable property, as well as taxes on capital appreciation.
Income Tax Conventions Implementation Act, 1998 — I-3.53 3
3 The existing taxes to which the Agreement shall apply are in particular: (a) in the case of Canada: the taxes imposed by the Government of Canada under the Income Tax Act , (hereinafter referred to as “Canadian tax”); (b) in the case of Croatia: (i) the profit tax; and (ii) the income tax; (hereinafter referred to as “Croatian tax”).
Income Tax Conventions Implementation Act, 1998 — I-3.53 (a)
(a) in the case of Canada: the taxes imposed by the Government of Canada under the Income Tax Act , (hereinafter referred to as “Canadian tax”);
Income Tax Conventions Implementation Act, 1998 — I-3.53 (b)
(b) in the case of Croatia: (i) the profit tax; and (ii) the income tax; (hereinafter referred to as “Croatian tax”).
Income Tax Conventions Implementation Act, 1998 — I-3.53
(hereinafter referred to as “Croatian tax”).
Income Tax Conventions Implementation Act, 1998 — I-3.53 4
4 The Agreement shall apply also to any identical or substantially similar taxes and to taxes on capital which are imposed after the date of signature of the Agreement in addition to, or in place of, the existing taxes. The competent authorities of the Contracting States shall notify each other of any significant changes which have been made in their respective taxation laws.
Income Tax Conventions Implementation Act, 1998 — I-3.53 1
1 For the purposes of this Agreement, unless the context otherwise requires: (a) the term “Canada”, used in a geographical sense, means the territory of Canada, including: (i) any area beyond the territorial sea of Canada which, in accordance with international law and the laws of Canada, is an area within which Canada may exercise rights with respect to the seabed and subsoil and their natural resources; (ii) the sea and airspace above every area referred to in subparagraph (i) in respect of any activity carried on in connection with the exploration for or the exploitation of the natural resources referred to therein; (b) the term “Croatia”, used in a geographical sense, means the territory of the Republic of Croatia within its internationally recognized borders, as well as any area beyond the territorial waters of the Republic of Croatia in which, in accordance with international law and the laws of the Republic of Croatia, the Republic of Croatia exercises its sovereign rights and jurisdiction; (c) the terms “a Contracting State” and “the other Contracting State” mean, as the context requires, Canada or Croatia; (d) the term “person” includes an individual, an estate, a trust, a company, a partnership and any other body of persons; (e) the term “company” means any body corporate or any entity which is treated as a body corporate for tax purposes; (f) the terms “enterprise of a Contracting State” and “enterprise of the other Contracting State” mean respectively an enterprise carried on by a resident of a Contracting State and an enterprise carried on by a resident of the other Contracting State; (g) the term “competent authority” means: (i) in the case of Canada, the Minister of National Revenue or the Minister’s authorized representative; (ii) in the case of Croatia, the Minister of Finance or the Minister’s authorized representative; (h) the term “national” means: (i) any individual possessing the citizenship of a Contracting State; (ii) any legal person, partnership or association deriving its status as such from the laws in force in a Contracting State; (i) the term “international traffic” means any transport by a ship or aircraft operated by an enterprise of a Contracting State except when the ship or aircraft is operated solely between places in the other Contracting State.
Income Tax Conventions Implementation Act, 1998 — I-3.53 (a)
(a) the term “Canada”, used in a geographical sense, means the territory of Canada, including: (i) any area beyond the territorial sea of Canada which, in accordance with international law and the laws of Canada, is an area within which Canada may exercise rights with respect to the seabed and subsoil and their natural resources; (ii) the sea and airspace above every area referred to in subparagraph (i) in respect of any activity carried on in connection with the exploration for or the exploitation of the natural resources referred to therein;
Income Tax Conventions Implementation Act, 1998 — I-3.53 (i)
(i) any area beyond the territorial sea of Canada which, in accordance with international law and the laws of Canada, is an area within which Canada may exercise rights with respect to the seabed and subsoil and their natural resources;
Income Tax Conventions Implementation Act, 1998 — I-3.53 (ii)
(ii) the sea and airspace above every area referred to in subparagraph (i) in respect of any activity carried on in connection with the exploration for or the exploitation of the natural resources referred to therein;
Income Tax Conventions Implementation Act, 1998 — I-3.53 (b)
(b) the term “Croatia”, used in a geographical sense, means the territory of the Republic of Croatia within its internationally recognized borders, as well as any area beyond the territorial waters of the Republic of Croatia in which, in accordance with international law and the laws of the Republic of Croatia, the Republic of Croatia exercises its sovereign rights and jurisdiction;
Income Tax Conventions Implementation Act, 1998 — I-3.53 (c)
(c) the terms “a Contracting State” and “the other Contracting State” mean, as the context requires, Canada or Croatia;
Income Tax Conventions Implementation Act, 1998 — I-3.53 (d)
(d) the term “person” includes an individual, an estate, a trust, a company, a partnership and any other body of persons;
Income Tax Conventions Implementation Act, 1998 — I-3.53 (g)
(g) the term “competent authority” means: (i) in the case of Canada, the Minister of National Revenue or the Minister’s authorized representative; (ii) in the case of Croatia, the Minister of Finance or the Minister’s authorized representative;
Income Tax Conventions Implementation Act, 1998 — I-3.53 (ii)
(ii) in the case of Croatia, the Minister of Finance or the Minister’s authorized representative;
Income Tax Conventions Implementation Act, 1998 — I-3.53 (h)
(h) the term “national” means: (i) any individual possessing the citizenship of a Contracting State; (ii) any legal person, partnership or association deriving its status as such from the laws in force in a Contracting State;
Income Tax Conventions Implementation Act, 1998 — I-3.53 (i)
(i) any individual possessing the citizenship of a Contracting State;
Income Tax Conventions Implementation Act, 1998 — I-3.53 (ii)
(ii) any legal person, partnership or association deriving its status as such from the laws in force in a Contracting State;
Income Tax Conventions Implementation Act, 1998 — I-3.53 (i)
(i) the term “international traffic” means any transport by a ship or aircraft operated by an enterprise of a Contracting State except when the ship or aircraft is operated solely between places in the other Contracting State.
Income Tax Conventions Implementation Act, 1998 — I-3.53 2
2 As regards the application of the Agreement at any time by a Contracting State, any term not defined therein shall, unless the context otherwise requires, have the meaning that it has at that time under the law of that State for the purposes of the taxes to which the Agreement applies.
Income Tax Conventions Implementation Act, 1998 — I-3.53 1
1 For the purposes of this Agreement, the term “resident of a Contracting State” means: (a) any person who, under the laws of that State, is liable to tax therein by reason of the person’s domicile, residence, place of management or any other criterion of a similar nature; this term, however, does not include any person who is liable to tax in that State in respect only of income from sources in that State or capital situated therein; (b) the Government of that State or a political subdivision or local authority thereof.
Income Tax Conventions Implementation Act, 1998 — I-3.53 (a)
(a) any person who, under the laws of that State, is liable to tax therein by reason of the person’s domicile, residence, place of management or any other criterion of a similar nature; this term, however, does not include any person who is liable to tax in that State in respect only of income from sources in that State or capital situated therein;
Income Tax Conventions Implementation Act, 1998 — I-3.53 (b)
(b) the Government of that State or a political subdivision or local authority thereof.
Income Tax Conventions Implementation Act, 1998 — I-3.53 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 a resident only of the State with which the individual’s personal and economic relations are closer (centre of vital interests); (b) if the State in which the individual’s centre of vital interests 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.
Income Tax Conventions Implementation Act, 1998 — I-3.53 (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 a resident only of the State with which the individual’s personal and economic relations are closer (centre of vital interests);
Income Tax Conventions Implementation Act, 1998 — I-3.53 (b)
(b) if the State in which the individual’s centre of vital interests 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;
Income Tax Conventions Implementation Act, 1998 — I-3.53 (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;
Income Tax Conventions Implementation Act, 1998 — I-3.53 (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.
Income Tax Conventions Implementation Act, 1998 — I-3.53 3
3 Where by reason of the provisions of paragraph 1 a company is a resident of both Contracting States, then its status shall be determined as follows: (a) it shall be deemed to be a resident only of the State in which it is incorporated or otherwise constituted; (b) if it is not incorporated or otherwise constituted in either of the States, it shall be deemed to be a resident only of the State in which its place of effective management is situated.
Income Tax Conventions Implementation Act, 1998 — I-3.53 (a)
(a) it shall be deemed to be a resident only of the State in which it is incorporated or otherwise constituted;
Income Tax Conventions Implementation Act, 1998 — I-3.53 (b)
(b) if it is not incorporated or otherwise constituted in either of the States, it shall be deemed to be a resident only of the State in which its place of effective management is situated.
Income Tax Conventions Implementation Act, 1998 — I-3.53 4
4 Where by reason of the provisions of paragraph 1 a person other than an individual or a company is a resident of both Contracting States, the competent authorities of the Contracting States shall by mutual agreement endeavour to settle the question and to determine the mode of application of the 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.
Income Tax Conventions Implementation Act, 1998 — I-3.53 3
3 The term “permanent establishment” likewise encompasses a building site or construction, installation or assembly project or supervisory activities in connection therewith, but only where they last more than twelve months.