GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Proclamation Giving Notice of the Entry into Force on December 12, 2015 of the Annexed Supplementary Convention, entered into on November 18, 2014 and intended to alter the Convention between Canada and Spain for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and Capital — 2
2 Nothing in this Convention shall be construed as preventing Canada from imposing a tax on amounts included in the income of a resident of Canada with respect to a company or other entity in which that resident has an interest.
Proclamation Giving Notice of the Entry into Force on December 12, 2015 of the Annexed Supplementary Convention, entered into on November 18, 2014 and intended to alter the Convention between Canada and Spain for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and Capital — 3
3 This Convention shall not apply to any company or other entity 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 or other entity by that State is substantially lower than the amount that would be imposed by that State (after taking into account any reduction or offset of the amount of tax in any manner, including a refund, reimbursement, contribution, credit, or allowance to the company or to any other person) if all of the shares of the capital stock of the company or all of the interests in the entity, as the case may be, were beneficially owned by one or more individuals who were residents of that State.
Proclamation Giving Notice of the Entry into Force on December 12, 2015 of the Annexed Supplementary Convention, entered into on November 18, 2014 and intended to alter the Convention between Canada and Spain for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and Capital — 4
4 For the purposes of paragraph 3 of Article XXII (Consultation) of the General Agreement on Trade in Services of the Marrakesh Agreement Establishing the World Trade Organization , 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 XXV or, failing agreement under that procedure, pursuant to any other procedure agreed to by both Contracting States.”
Proclamation Giving Notice of the Entry into Force on December 12, 2015 of the Annexed Supplementary Convention, entered into on November 18, 2014 and intended to alter the Convention between Canada and Spain for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and Capital — 1
1 Paragraphs 1, 2 and 3 of the Protocol forming an integral part of the Convention shall be deleted and replaced by the following paragraphs: “1 With respect to paragraph 1 of Article II, in the case of Spain, this Convention shall also apply to taxes on income imposed on behalf of its political subdivisions or local authorities. 2 With respect to paragraph 6 of Article X, references to profits that are repatriated shall, in the case of Canada, be understood to mean the amount computed in accordance with Part XIV of the Income Tax Act . 3 With respect to subparagraph (a) of paragraph 7 of Article XI, persons described under subparagraphs (a) or (b) of paragraph 1 of Article IX shall be deemed not to be dealing with each other at arm’s length.”
Proclamation Giving Notice of the Entry into Force on December 12, 2015 of the Annexed Supplementary Convention, entered into on November 18, 2014 and intended to alter the Convention between Canada and Spain for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and Capital — “1
“1 With respect to paragraph 1 of Article II, in the case of Spain, this Convention shall also apply to taxes on income imposed on behalf of its political subdivisions or local authorities.
Proclamation Giving Notice of the Entry into Force on December 12, 2015 of the Annexed Supplementary Convention, entered into on November 18, 2014 and intended to alter the Convention between Canada and Spain for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and Capital — 2
2 With respect to paragraph 6 of Article X, references to profits that are repatriated shall, in the case of Canada, be understood to mean the amount computed in accordance with Part XIV of the Income Tax Act .
Proclamation Giving Notice of the Entry into Force on December 12, 2015 of the Annexed Supplementary Convention, entered into on November 18, 2014 and intended to alter the Convention between Canada and Spain for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and Capital — 3
3 With respect to subparagraph (a) of paragraph 7 of Article XI, persons described under subparagraphs (a) or (b) of paragraph 1 of Article IX shall be deemed not to be dealing with each other at arm’s length.”
Proclamation Giving Notice of the Entry into Force on December 12, 2015 of the Annexed Supplementary Convention, entered into on November 18, 2014 and intended to alter the Convention between Canada and Spain for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and Capital — 2
2 Paragraph 6 of the Protocol of the Convention shall be deleted and replaced by the following paragraph: “6 For greater certainty, both Contracting States agree that the interpretation of paragraph 4 of Article XIII should be guided by paragraph 28.5 of the Commentary on Article 13 of the Organization for Economic Co-Operation and Development Model Tax Convention on Income and on Capital (July 2010).”
Proclamation Giving Notice of the Entry into Force on December 12, 2015 of the Annexed Supplementary Convention, entered into on November 18, 2014 and intended to alter the Convention between Canada and Spain for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and Capital — “6
“6 For greater certainty, both Contracting States agree that the interpretation of paragraph 4 of Article XIII should be guided by paragraph 28.5 of the Commentary on Article 13 of the Organization for Economic Co-Operation and Development Model Tax Convention on Income and on Capital (July 2010).”
Proclamation Giving Notice of the Entry into Force on December 12, 2015 of the Annexed Supplementary Convention, entered into on November 18, 2014 and intended to alter the Convention between Canada and Spain for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and Capital — 3
3 The Protocol of the Convention shall be amended by adding the following paragraphs: “7 For the purpose of this Convention, the term immovable property includes shares or other rights which directly or indirectly entitles the owner of such shares or rights to the enjoyment of immovable property situated in a Contracting State. 8 For greater certainty, it is understood that the term “recipient” in Articles X, XI and XII shall be read as “beneficial owner”.”
Proclamation Giving Notice of the Entry into Force on December 12, 2015 of the Annexed Supplementary Convention, entered into on November 18, 2014 and intended to alter the Convention between Canada and Spain for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and Capital — “7
“7 For the purpose of this Convention, the term immovable property includes shares or other rights which directly or indirectly entitles the owner of such shares or rights to the enjoyment of immovable property situated in a Contracting State.
Proclamation Giving Notice of the Entry into Force on December 12, 2015 of the Annexed Supplementary Convention, entered into on November 18, 2014 and intended to alter the Convention between Canada and Spain for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and Capital — 8
8 For greater certainty, it is understood that the term “recipient” in Articles X, XI and XII shall be read as “beneficial owner”.”
Proclamation Giving Notice of the Entry into Force on December 12, 2015 of the Annexed Supplementary Convention, entered into on November 18, 2014 and intended to alter the Convention between Canada and Spain for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and Capital — 1
1 The Governments of the Contracting States shall notify each other, through diplomatic channels, that the internal procedures required by each Contracting State for the entry into force of this Protocol have been complied with.
Proclamation Giving Notice of the Entry into Force on December 12, 2015 of the Annexed Supplementary Convention, entered into on November 18, 2014 and intended to alter the Convention between Canada and Spain for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and Capital — 2
2 This Protocol shall enter into force after the period of three months following the date of receipt of the later of the notifications referred to in paragraph 1 and its provisions shall have effect: (a) In the case of Spain: (i) in respect of tax withheld at the source on amounts paid or credited to non-residents, on or after the date on which this Protocol enters into force; (ii) in respect of other taxes, for taxation years beginning on or after the date on which this Protocol enters into force; and (iii) in all other cases, on or after the date on which this Protocol enters into force. (b) In the case of Canada: (i) in respect of tax withheld at the source on amounts paid or credited to non-residents, on or after the date on which this Protocol enters into force; and (ii) in respect of other taxes, for taxation years beginning on or after the date on which this Protocol enters into force.
Proclamation Giving Notice of the Entry into Force on December 12, 2015 of the Annexed Supplementary Convention, entered into on November 18, 2014 and intended to alter the Convention between Canada and Spain for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and Capital — (a)
(a) In the case of Spain: (i) in respect of tax withheld at the source on amounts paid or credited to non-residents, on or after the date on which this Protocol enters into force; (ii) in respect of other taxes, for taxation years beginning on or after the date on which this Protocol enters into force; and (iii) in all other cases, on or after the date on which this Protocol enters into force.
Proclamation Giving Notice of the Entry into Force on December 12, 2015 of the Annexed Supplementary Convention, entered into on November 18, 2014 and intended to alter the Convention between Canada and Spain for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and Capital — (i)
(i) in respect of tax withheld at the source on amounts paid or credited to non-residents, on or after the date on which this Protocol enters into force;
Proclamation Giving Notice of the Entry into Force on December 12, 2015 of the Annexed Supplementary Convention, entered into on November 18, 2014 and intended to alter the Convention between Canada and Spain for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and Capital — (ii)
(ii) in respect of other taxes, for taxation years beginning on or after the date on which this Protocol enters into force; and
Proclamation Giving Notice of the Entry into Force on December 12, 2015 of the Annexed Supplementary Convention, entered into on November 18, 2014 and intended to alter the Convention between Canada and Spain for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and Capital — (iii)
(iii) in all other cases, on or after the date on which this Protocol enters into force.
Proclamation Giving Notice of the Entry into Force on December 12, 2015 of the Annexed Supplementary Convention, entered into on November 18, 2014 and intended to alter the Convention between Canada and Spain for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and Capital — (b)
(b) In the case of Canada: (i) in respect of tax withheld at the source on amounts paid or credited to non-residents, on or after the date on which this Protocol enters into force; and (ii) in respect of other taxes, for taxation years beginning on or after the date on which this Protocol enters into force.
Proclamation Giving Notice of the Entry into Force on December 12, 2015 of the Annexed Supplementary Convention, entered into on November 18, 2014 and intended to alter the Convention between Canada and Spain for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and Capital — (i)
(i) in respect of tax withheld at the source on amounts paid or credited to non-residents, on or after the date on which this Protocol enters into force; and
Proclamation Giving Notice of the Entry into Force on December 12, 2015 of the Annexed Supplementary Convention, entered into on November 18, 2014 and intended to alter the Convention between Canada and Spain for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and Capital — (ii)
(ii) in respect of other taxes, for taxation years beginning on or after the date on which this Protocol enters into force.
Proclamation Giving Notice of the Entry into Force on December 12, 2015 of the Annexed Supplementary Convention, entered into on November 18, 2014 and intended to alter the Convention between Canada and Spain for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and Capital — 3
3 Notwithstanding the provisions of this Article, the provisions of Articles 11 and 12 of this Protocol shall apply in respect of any taxes, mutual agreement procedure or information referred to in these Articles even if such matters pre-date the entry into force of this Protocol or the effective date of any of its provisions.
Proclamation Giving Notice of the Entry into Force on December 12, 2015 of the Annexed Supplementary Convention, entered into on November 18, 2014 and intended to alter the Convention between Canada and Spain for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and Capital — 4
4 Notwithstanding the provisions of this Article, the provisions of Article 13 of this Protocol shall apply to revenue claims that are in respect of a tax year that commences after a date that is four years before the date on which this Protocol enters into force.
Proclamation Giving Notice of the Entry into Force on December 12, 2015 of the Annexed Supplementary Convention, entered into on November 18, 2014 and intended to alter the Convention between Canada and Spain for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and Capital — Proclamation Giving Notice of the Entry into Force on December 12, 2015 of the Annexed Supplementary Convention, entered into on November 18, 2014 and intended to alter the Convention between Canada and Spain for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and Capital
IN WITNESS WHEREOF the undersigned, duly authorized thereto, have signed this Protocol.
Proclamation Giving Notice of the Entry into Force on December 12, 2015 of the Annexed Supplementary Convention, entered into on November 18, 2014 and intended to alter the Convention between Canada and Spain for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and Capital — Proclamation Giving Notice of the Entry into Force on December 12, 2015 of the Annexed Supplementary Convention, entered into on November 18, 2014 and intended to alter the Convention between Canada and Spain for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and Capital
DONE in duplicate at Madrid, this 18 th day of November, 2014, in the English, French and Spanish languages, each version being equally authentic.
Order Designating the Minister of Infrastructure, Communities and Intergovernmental Affairs as the appropriate Minister for PPP Canada Inc. — a
His Excellency the Governor General in Council, on the recommendation of the Prime Minister, pursuant to paragraph (d) of the definition appropriate Minister in section 2 of the Financial Administration Act a and subparagraph (a)(ii) of the definition appropriate Minister in subsection 83(1) of that Act, designates the Minister of Infrastructure, Communities and Intergovernmental Affairs, a member of the Queen’s Privy Council for Canada, as the appropriate Minister for PPP Canada Inc. a R.S., c. F-11
Order Designating the National Inquiry into Missing and Murdered Indigenous Women and Girls Commission as a Department and Designating the Prime Minister as the appropriate Minister with respect to the Commission — (a)
His Excellency the Governor General in Council, on the recommendation of the Prime Minister, (a) pursuant to paragraph (b) of the definition department in section 2 of the Financial Administration Act a , designates the commission that is named National Inquiry into Missing and Murdered Indigenous Women and Girls as a department for the purposes of that Act, effective September 1, 2016; and a R.S., c. F-11 (b) pursuant to paragraph (b) of the definition appropriate Minister in section 2 of the Financial Administration Act a , designates the Prime Minister as the appropriate Minister with respect to the commission referred to in paragraph (a)‍.
Order Designating the National Inquiry into Missing and Murdered Indigenous Women and Girls Commission as a Department and Designating the Prime Minister as the appropriate Minister with respect to the Commission — (a)
(a) pursuant to paragraph (b) of the definition department in section 2 of the Financial Administration Act a , designates the commission that is named National Inquiry into Missing and Murdered Indigenous Women and Girls as a department for the purposes of that Act, effective September 1, 2016; and a R.S., c. F-11
Order Designating the National Inquiry into Missing and Murdered Indigenous Women and Girls Commission as a Department and Designating the Prime Minister as the appropriate Minister with respect to the Commission — (b)
(b) pursuant to paragraph (b) of the definition appropriate Minister in section 2 of the Financial Administration Act a , designates the Prime Minister as the appropriate Minister with respect to the commission referred to in paragraph (a)‍.
Order Acknowledging Receipt of the Assessments Done Pursuant to Subsection 23(1) of the Act — a
His Excellency the Governor General in Council, on the recommendation of the Minister of the Environment, acknowledges receipt, on the making of this Order, of assessments conducted under subsection 23(1) of the Species at Risk Act a by the Committee on the Status of Endangered Wildlife in Canada (COSEWIC) with respect to the species set out in the annexed schedule. a S.C. 2002, c. 29
Order Discontinuing the Canada Revenue Agency Annual Report to Parliament — Order Discontinuing the Canada Revenue Agency Annual Report to Parliament
Whereas it appears to the Governor in Council that the document set out in the annexed schedule, required by an Act of Parliament to be laid before one or both Houses of Parliament, contains the same information as or less information than is contained in the Public Accounts or in any estimates of expenditures submitted to Parliament;
Order Discontinuing the Canada Revenue Agency Annual Report to Parliament — a
Therefore, His Excellency the Governor General in Council, on the recommendation of the President of the Treasury Board, pursuant to section 157 a of the Financial Administration Act b , directs that the document set out in the annexed schedule be discontinued, and hereafter it need not be prepared or laid before either House of Parliament. a S.C. 1991, c. 24, s. 47 b R.S., c. F-11
Order Discontinuing the Canada Revenue Agency Annual Report to Parliament — Order Discontinuing the Canada Revenue Agency Annual Report to Parliament
Canada Revenue Agency Annual Report to Parliament [ Canada Revenue Agency Act , S.C. 1999, c. 17, s. 88(1)]
Proclamation Giving Notice that the Agreement on Social Security between the Government of Canada and the Government of the People’s Republic of China Comes into Force on January 1, 2017 — Proclamation Giving Notice that the Agreement on Social Security between the Government of Canada and the Government of the People’s Republic of China Comes into Force on January 1, 2017
Elizabeth the Second, by the Grace of God of the United Kingdom, Canada and Her other Realms and Territories QUEEN, Head of the Commonwealth, Defender of the Faith.
Proclamation Giving Notice that the Agreement on Social Security between the Government of Canada and the Government of the People’s Republic of China Comes into Force on January 1, 2017 — Proclamation Giving Notice that the Agreement on Social Security between the Government of Canada and the Government of the People’s Republic of China Comes into Force on January 1, 2017
TO ALL TO WHOM these presents shall come or whom the same may in any way concern,
Proclamation Giving Notice that the Agreement on Social Security between the Government of Canada and the Government of the People’s Republic of China Comes into Force on January 1, 2017 — Proclamation Giving Notice that the Agreement on Social Security between the Government of Canada and the Government of the People’s Republic of China Comes into Force on January 1, 2017
Whereas by Order in Council P.C. 2016-167 of March 24, 2016, the Governor General in Council declared that, in accordance with Article 18 of the Agreement on Social Security between the Government of Canada and the Government of the People’s Republic of China, signed at Ottawa on April 2, 2015, the Agreement is to enter into force on the first day of the fourth month following the month in which the later diplomatic note from each Contracting State notifying the other that it has completed the internal legal procedures necessary for the entry into force of the Agreement is received;
Proclamation Giving Notice that the Agreement on Social Security between the Government of Canada and the Government of the People’s Republic of China Comes into Force on January 1, 2017 — Proclamation Giving Notice that the Agreement on Social Security between the Government of Canada and the Government of the People’s Republic of China Comes into Force on January 1, 2017
Whereas that Order in Council was laid before the House of Commons and the Senate on April 13, 2016, as required under the provisions of the Old Age Security Act ;
Proclamation Giving Notice that the Agreement on Social Security between the Government of Canada and the Government of the People’s Republic of China Comes into Force on January 1, 2017 — Proclamation Giving Notice that the Agreement on Social Security between the Government of Canada and the Government of the People’s Republic of China Comes into Force on January 1, 2017
Whereas, before the twentieth sitting day after the Order had been laid before Parliament, no motion for the consideration of either House to the effect that the Order be revoked was filed with the Speaker of the appropriate House;