GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Canada Fund for Africa Act — C-5.7 3
Establishment of program 3 (1) There is hereby established a program, to be called the Canada Fund for Africa, the object of which is to provide for the payment of contributions to eligible recipients for the carrying out of eligible activities. Eligible activities (2) An eligible activity is an activity that is, or is to be, conducted by an eligible recipient and that, in the opinion of the Minister, significantly promotes the fulfilment of the objectives set out in the New Partnership for Africa’s Development , adopted as the New Africa Initiative by the Organization of African Unity at Lusaka in July 2001 and, in particular, those objectives that were identified for support in the Africa Action Plan called for by the Group of Eight industrialized countries in Genoa in July 2001 and that are adopted by the Group of Eight at its summit scheduled at Kananaskis in June 2002. Eligible recipients (3) A foreign government, an agency of a foreign government, an international organization, a corporation, a partnership or a trust is an eligible recipient if it carries on or, in the opinion of the Minister, is capable of carrying on an eligible activity.
Canada Fund for Africa Act — C-5.7 4
Contribution agreements 4 The Minister may enter into an agreement with an eligible recipient to provide for the payment of a contribution for an eligible activity under this Act.
Canada Fund for Africa Act — C-5.7 5
Regulations 5 The Governor in Council may make regulations generally for the carrying out of the purposes and provisions of this Act, including regulations establishing additional terms and conditions for the Fund.
Canada–Gabon Tax Convention Act, 2004 — C-5.8 1
Short title 1 This Act may be cited as the Canada–Gabon Tax Convention Act, 2004 .
Canada–Gabon Tax Convention Act, 2004 — C-5.8 2
Definition of Convention 2 In this Act, Convention means the Convention between the Government of Canada and the Government of the Gabonese Republic set out in the schedule.
Canada–Gabon Tax Convention Act, 2004 — C-5.8 3
Convention approved 3 The Convention is approved and has the force of law in Canada during the period that the Convention, by its terms, is in force.
Canada–Gabon Tax Convention Act, 2004 — C-5.8 4
Inconsistent laws — general rule 4 (1) Subject to subsection (2), in the event of any inconsistency between the provisions of this Act or the Convention and the provisions of any other law, the provisions of this Act and the Convention prevail to the extent of the inconsistency. Inconsistent laws — exception (2) In the event of any inconsistency between the provisions of the Convention and the provisions of the Income Tax Conventions Interpretation Act , the provisions of that Act prevail to the extent of the inconsistency.
Canada–Gabon Tax Convention Act, 2004 — C-5.8 5
Regulations 5 The Minister of National Revenue may make any regulations that are necessary for carrying out the Convention or for giving effect to any of its provisions.
Canada–Gabon Tax Convention Act, 2004 — C-5.8 Notification
Notification * 6 The Minister of Finance shall cause a notice of the day on which the Convention enters into force and of the day on which it ceases to have effect to be published in the Canada Gazette within 60 days after its entry into force or termination. * [Note: Convention in force December 22, 2008, see Canada Gazette , Part I, Vol. 143, p. 249.]
Canada–Gabon Tax Convention Act, 2004 — C-5.8
The Government of Canada and the Government of the Gabonese Republic, desiring to promote their economic relations by avoiding double taxation and preventing fiscal evasion with respect to taxes on income and on capital, have agreed as follows:
Canada–Gabon Tax Convention Act, 2004 — C-5.8
This Convention shall apply to persons who are residents of one or both of the Contracting States.
Canada–Gabon Tax Convention Act, 2004 — C-5.8 1
1 This Convention 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.
Canada–Gabon Tax Convention Act, 2004 — C-5.8 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.
Canada–Gabon Tax Convention Act, 2004 — C-5.8 3
3 The existing taxes to which the Convention 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 Gabon: the company tax and the flat rate minimum tax, the tax on income of individuals, the supplementary tax, the tax on income from movable capital, including any withholding tax, any prepayment or advance payment with respect to the aforesaid taxes, (hereinafter referred to as “Gabonese tax”).
Canada–Gabon Tax Convention Act, 2004 — C-5.8 (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”);
Canada–Gabon Tax Convention Act, 2004 — C-5.8 (b)
(b) in the case of Gabon: the company tax and the flat rate minimum tax, the tax on income of individuals, the supplementary tax, the tax on income from movable capital, including any withholding tax, any prepayment or advance payment with respect to the aforesaid taxes, (hereinafter referred to as “Gabonese tax”).
Canada–Gabon Tax Convention Act, 2004 — C-5.8
the company tax and the flat rate minimum tax,
Canada–Gabon Tax Convention Act, 2004 — C-5.8
including any withholding tax, any prepayment or advance payment with respect to the aforesaid taxes, (hereinafter referred to as “Gabonese tax”).
Canada–Gabon Tax Convention Act, 2004 — C-5.8 4
4 The Convention shall apply also to any identical or substantially similar taxes which are imposed after the date of signature of the Convention 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.
Canada–Gabon Tax Convention Act, 2004 — C-5.8 1
1 For the purposes of this Convention, 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 in respect of 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 clause (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 “Gabon”, used in a geographical sense, means the national territory, the territorial sea as well as other maritime areas over which, in conformity with international law, the Gabonese Republic exercises sovereign rights or its jurisdiction in particular for the purposes of the exploration and the exploitation of natural resources of the seabed, its subsoil and of the waters above; (c) the terms “a Contracting State” and “the other Contracting State” mean, as the context requires, Canada or Gabon; (d) the term “person” includes an individual, 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 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 Gabon, the Minister in charge of Finance and Budget or the Minister’s authorized representative; (g) the term “tax” means Canadian tax or Gabonese tax, as the context requires; (h) the term “national” means: (i) any individual possessing the nationality 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 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.
Canada–Gabon Tax Convention Act, 2004 — C-5.8 (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 in respect of 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 clause (i) in respect of any activity carried on in connection with the exploration for or the exploitation of the natural resources referred to therein;
Canada–Gabon Tax Convention Act, 2004 — C-5.8 (i)
(i) any area beyond the territorial sea of Canada which, in accordance with international law and the laws of Canada, is an area in respect of which Canada may exercise rights with respect to the seabed and subsoil and their natural resources;
Canada–Gabon Tax Convention Act, 2004 — C-5.8 (ii)
(ii) the sea and airspace above every area referred to in clause (i) in respect of any activity carried on in connection with the exploration for or the exploitation of the natural resources referred to therein;
Canada–Gabon Tax Convention Act, 2004 — C-5.8 (b)
(b) the term “Gabon”, used in a geographical sense, means the national territory, the territorial sea as well as other maritime areas over which, in conformity with international law, the Gabonese Republic exercises sovereign rights or its jurisdiction in particular for the purposes of the exploration and the exploitation of natural resources of the seabed, its subsoil and of the waters above;
Canada–Gabon Tax Convention Act, 2004 — C-5.8 (c)
(c) the terms “a Contracting State” and “the other Contracting State” mean, as the context requires, Canada or Gabon;
Canada–Gabon Tax Convention Act, 2004 — C-5.8 (d)
(d) the term “person” includes an individual, a trust, a company, a partnership and any other body of persons;
Canada–Gabon Tax Convention Act, 2004 — C-5.8 (e)
(e) the term “company” means any body corporate or any entity which is treated as a body corporate for tax purposes;
Canada–Gabon Tax Convention Act, 2004 — C-5.8 (f)
(f) 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 Gabon, the Minister in charge of Finance and Budget or the Minister’s authorized representative;
Canada–Gabon Tax Convention Act, 2004 — C-5.8 (i)
(i) in the case of Canada, the Minister of National Revenue or the Minister’s authorized representative,
Canada–Gabon Tax Convention Act, 2004 — C-5.8 (ii)
(ii) in the case of Gabon, the Minister in charge of Finance and Budget or the Minister’s authorized representative;
Canada–Gabon Tax Convention Act, 2004 — C-5.8 (g)
(g) the term “tax” means Canadian tax or Gabonese tax, as the context requires;
Canada–Gabon Tax Convention Act, 2004 — C-5.8 (h)
(h) the term “national” means: (i) any individual possessing the nationality 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;
Canada–Gabon Tax Convention Act, 2004 — C-5.8 (i)
(i) any individual possessing the nationality of a Contracting State;
Canada–Gabon Tax Convention Act, 2004 — C-5.8 (ii)
(ii) any legal person, partnership or association deriving its status as such from the laws in force in a Contracting State;
Canada–Gabon Tax Convention Act, 2004 — C-5.8 (i)
(i) 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.
Canada–Gabon Tax Convention Act, 2004 — C-5.8 2
2 As regards the application of the Convention by a Contracting State any term not defined therein shall, unless the context otherwise requires, have the meaning which it has under the law of that State for the purposes of the taxes to which the Convention applies, any meaning under the applicable tax laws of that State prevailing over a meaning given to the term under other laws of that State.
Canada–Gabon Tax Convention Act, 2004 — C-5.8 1
1 For the purposes of this Convention, the term “resident of a Contracting State” means 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, place of incorporation or any other criterion of a similar nature, and also includes that State and any political subdivision or local authority thereof. This term, however, does not include any person that is liable to tax in that State in respect only of income from sources in that State.
Canada–Gabon Tax Convention Act, 2004 — C-5.8 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 individuals’ centre of vital interests is situated 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.
Canada–Gabon Tax Convention Act, 2004 — C-5.8 (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);
Canada–Gabon Tax Convention Act, 2004 — C-5.8 (b)
(b) if the State in which the individuals’ centre of vital interests is situated 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;
Canada–Gabon Tax Convention Act, 2004 — C-5.8 (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;
Canada–Gabon Tax Convention Act, 2004 — C-5.8 (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.
Canada–Gabon Tax Convention Act, 2004 — C-5.8 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 of which it is a national; (b) if it is a national of neither of the States, it shall be deemed to be a resident only of the State in which its place of effective management is situated.
Canada–Gabon Tax Convention Act, 2004 — C-5.8 (a)
(a) it shall be deemed to be a resident only of the State of which it is a national;
Canada–Gabon Tax Convention Act, 2004 — C-5.8 (b)
(b) if it is a national of neither of the States, it shall be deemed to be a resident only of the State in which its place of effective management is situated.
Canada–Gabon Tax Convention Act, 2004 — C-5.8 1
1 For the purposes of this Convention, the term “permanent establishment” means a fixed place of business through which the business of an enterprise is wholly or partly carried on.
Canada–Gabon Tax Convention Act, 2004 — C-5.8 2
2 The term “permanent establishment” includes especially: (a) a place of management; (b) a branch; (c) an office; (d) a factory; (e) a workshop; (f) a mine, an oil or gas well, a quarry or any other place relating to the exploration for or the exploitation of natural resources; (g) a building site or construction or installation project which exists for more than six months; (h) a fixed place of business used for the purpose of collecting information if that activity is the actual object of the enterprise; (i) a fixed place of business used for the purpose of publicity if that activity is the actual object of the enterprise.
Canada–Gabon Tax Convention Act, 2004 — C-5.8 (f)
(f) a mine, an oil or gas well, a quarry or any other place relating to the exploration for or the exploitation of natural resources;
Canada–Gabon Tax Convention Act, 2004 — C-5.8 (g)
(g) a building site or construction or installation project which exists for more than six months;
Canada–Gabon Tax Convention Act, 2004 — C-5.8 (h)
(h) a fixed place of business used for the purpose of collecting information if that activity is the actual object of the enterprise;
Canada–Gabon Tax Convention Act, 2004 — C-5.8 (i)
(i) a fixed place of business used for the purpose of publicity if that activity is the actual object of the enterprise.
Canada–Gabon Tax Convention Act, 2004 — C-5.8 3
3 Notwithstanding the preceding provisions of this Article, the term “permanent establishment” shall be deemed not to include: (a) the use of facilities solely for the purpose of storage or display goods or merchandise belonging to the enterprise; (b) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of storage or display; (c) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of processing by another enterprise; (d) the maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise or of collecting information, for the enterprise; (e) the maintenance of a fixed place of business solely for the purpose of carrying on, for the enterprise, any other activity of a preparatory or auxiliary character; (f) the maintenance of a fixed place of business solely for any combination of activities mentioned in subparagraphs (a) to (e) provided that the overall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character.
Canada–Gabon Tax Convention Act, 2004 — C-5.8 (a)
(a) the use of facilities solely for the purpose of storage or display goods or merchandise belonging to the enterprise;
Canada–Gabon Tax Convention Act, 2004 — C-5.8 (b)
(b) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of storage or display;
Canada–Gabon Tax Convention Act, 2004 — C-5.8 (c)
(c) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of processing by another enterprise;
Canada–Gabon Tax Convention Act, 2004 — C-5.8 (d)
(d) the maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise or of collecting information, for the enterprise;
Canada–Gabon Tax Convention Act, 2004 — C-5.8 (e)
(e) the maintenance of a fixed place of business solely for the purpose of carrying on, for the enterprise, any other activity of a preparatory or auxiliary character;
Canada–Gabon Tax Convention Act, 2004 — C-5.8 (f)
(f) the maintenance of a fixed place of business solely for any combination of activities mentioned in subparagraphs (a) to (e) provided that the overall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character.
Canada–Gabon Tax Convention Act, 2004 — C-5.8 4
4 Notwithstanding the provisions of paragraphs 1 and 2, where a person — other than an agent of an independent status to whom paragraph 5 applies — is acting on behalf of an enterprise and has, and habitually exercises, in a Contracting State an authority to conclude contracts in the name of the enterprise, that enterprise shall be deemed to have a permanent establishment in that State in respect of any activities which that person undertakes for the enterprise, unless the activities of such person are limited to those mentioned in paragraph 3 which, if exercised through a fixed place of business, would not make this fixed place of business a permanent establishment under the provisions of that paragraph.
Canada–Gabon Tax Convention Act, 2004 — C-5.8 5
5 An enterprise shall not be deemed to have a permanent establishment in a Contracting State merely because it carries on business in that State through a broker, general commission agent or any other agent of an independent status, provided that such persons are acting in the ordinary course of their business.
Canada–Gabon Tax Convention Act, 2004 — C-5.8 6
6 The fact that a company which is a resident of a Contracting State controls or is controlled by a company which is a resident of the other Contracting State, or which carries on business in that other State (whether through a permanent establishment or otherwise), shall not of itself constitute either company a permanent establishment of the other.
Canada–Gabon Tax Convention Act, 2004 — C-5.8 1
1 Income derived by a resident of a Contracting State from immovable property (including income from agriculture or forestry) situated in the other Contracting State may be taxed in that other State.
Canada–Gabon Tax Convention Act, 2004 — C-5.8 2
2 The term “immovable property” shall have the meaning which it has under the taxation law of the Contracting State in which the property in question is situated. The term shall in any case include property accessory to immovable property, livestock and equipment used in agriculture and forestry, rights to which the provisions of general law respecting landed property apply, usufruct of immovable property and rights to variable or fixed payments as consideration for the working of, or the right to work, mineral deposits, sources and other natural resources; ships and aircraft shall not be regarded as immovable property.
Canada–Gabon Tax Convention Act, 2004 — C-5.8 3
3 The provisions of paragraph 1 shall apply to income derived from the direct use, letting, or use in any other form of immovable property and to income from the alienation of such property.
Canada–Gabon Tax Convention Act, 2004 — C-5.8 4
4 The provisions of paragraphs 1 and 3 shall also apply to the income from immovable property of an enterprise and to income from immovable property used for the performance of independent personal services.
Canada–Gabon Tax Convention Act, 2004 — C-5.8 1
1 The profits of an enterprise of a Contracting State shall be taxable only in that State unless the enterprise carries on business in the other Contracting State through a permanent establishment situated therein. If the enterprise carries on or has carried on business as aforesaid, the profits of the enterprise may be taxed in the other State but only so much of them as is attributable to that permanent establishment.