GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Income Tax Conventions Implementation Act, 1997 — I-3.52 2
2 The competent authority referred to in paragraph 1 shall endeavour, if the objection appears to it to be justified and if it is not itself able to arrive at an appropriate solution, to resolve the case by mutual agreement with the competent authority of the other Contracting State, with a view to the avoidance of taxation not in accordance with the Convention.
Income Tax Conventions Implementation Act, 1997 — I-3.52 4
4 The competent authorities of the Contracting States shall endeavour to resolve by mutual agreement any difficulties or doubts arising as to the interpretation or application of the Convention. They may also consult together for the elimination of double taxation in cases not provided for in the Convention.
Income Tax Conventions Implementation Act, 1997 — I-3.52 5
5 The competent authorities of the Contracting States may communicate with each other directly for the purpose of reaching an agreement in the sense of the preceding paragraphs.
Income Tax Conventions Implementation Act, 1997 — I-3.52 1
1 The competent authorities of the Contracting States shall exchange such information as is necessary for carrying out the provisions of this Convention or of the domestic laws of the Contracting States concerning taxes covered by the Convention insofar as the taxation thereunder is not contrary to the Convention. The exchange of information is not restricted by Article 1. Any information received by a Contracting State shall be treated as secret in the same manner as information obtained under the domestic laws of that State and shall be disclosed only to persons or authorities (including courts and administrative bodies) involved in the assessment or collection of, the enforcement in respect of, or the determination of appeals in relation to, the taxes covered by the Convention. Such persons or authorities shall use the information only for tax purposes. They may disclose the information in public court proceedings or in judicial decisions.
Income Tax Conventions Implementation Act, 1997 — I-3.52 2
2 In no case shall the provisions of paragraph 1 be construed so as to impose on a Contracting State the obligation: (a) to carry out administrative measures at variance with the laws or the administrative practice of that or of the other Contracting State; (b) to supply information which is not obtainable under the laws or in the normal course of the administration of that or of the other Contracting State; (c) to supply information which would disclose any trade, business, industrial, commercial or professional secret or trade process, or information, the disclosure of which would be contrary to public policy (ordre public).
Income Tax Conventions Implementation Act, 1997 — I-3.52 (a)
(a) to carry out administrative measures at variance with the laws or the administrative practice of that or of the other Contracting State;
Income Tax Conventions Implementation Act, 1997 — I-3.52 1
1 Notwithstanding the provisions of Article 5 and Article 14, a person who is a resident of a Contracting State and carries on activities in connection with preliminary surveys, exploration or extraction of hydrocarbons situated in the other Contracting State shall be deemed to be carrying on in respect of those activities a business in that other Contracting State through a permanent establishment or fixed base situated therein.
Income Tax Conventions Implementation Act, 1997 — I-3.52 2
2 The provisions or paragraph 1 shall not apply where the activities are carried on for a period or periods not exceeding 30 days in the aggregate in any 12 month period. However, for the purpose of this paragraph, activities carried on by an enterprise related to another enterprise within the meaning of Article 9 shall be regarded as carried on by the enterprise to which it is related if the activities in question are substantially the same as those carried on by the last-mentioned enterprise.
Income Tax Conventions Implementation Act, 1997 — I-3.52 3
3 Notwithstanding the provisions of paragraphs 1 and 2, drilling rig activities carried on off-shore constitutes a permanent establishment only if the activities are carried on for a period or periods exceeding 90 days in the aggregate in any 12 month period. However, for the purpose of this paragraph activities carried on by an enterprise related to another enterprise within the meaning of Article 9 shall be regarded as carried on by the enterprise to which it is related if the activities in question are substantially the same as those carried on by the last-mentioned enterprise.
Income Tax Conventions Implementation Act, 1997 — I-3.52 4
4 Notwithstanding the provisions of Article 13, a capital gain on drilling rigs used for activities mentioned in paragraph 3 which is deemed to be derived by a resident of a Contracting State when the rig activities cease to be subject to tax in the other Contracting State shall be exempt from tax in that other State.
Income Tax Conventions Implementation Act, 1997 — I-3.52 1
1 Nothing in this Convention shall affect the fiscal privileges of members of diplomatic mission or consular posts under the general rules of international law or under the provisions of special agreements.
Income Tax Conventions Implementation Act, 1997 — I-3.52 3
3 The Convention shall not apply to International Organizations, to organs or officials thereof and to persons who are members of a diplomatic mission, consular post or permanent mission of a third State or group of States, being present in a Contracting State and who are not liable in either Contracting State to the same obligations in relation to tax on their total income as are residents thereof.
Income Tax Conventions Implementation Act, 1997 — I-3.52 1
1 This Convention may be extended, either in its entirety or with any necessary modifications to any part of the territory of the Contracting States which is specifically excluded from the application of the Convention or to any State or territory for whose international relations either of the Contracting States is responsible, which imposes taxes substantially similar in character to those to which the Convention applies. Any such extension shall take effect from such date and subject to such modifications and conditions, including conditions as to termination, as may be specified and agreed between the Contracting States in notes to be exchanged through diplomatic channels or in any other manner in accordance with their constitutional procedures.
Income Tax Conventions Implementation Act, 1997 — I-3.52 2
2 Unless otherwise agreed by both Contracting States, the termination of the Convention by one of them under Article 32 shall also terminate, in the manner provided for in that Article, the application of the Convention to any part of the territory of the Contracting States or to any State or territory to which it has been extended under this Article.
Income Tax Conventions Implementation Act, 1997 — I-3.52 1
1 The provisions of this Convention shall not be construed to restrict in any manner any exclusion, exemption, deduction, credit or other allowance now or hereafter accorded by the laws of a Contracting State in the determination of the tax imposed by that State.
Income Tax Conventions Implementation Act, 1997 — I-3.52 2
2 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 State with respect to a partnership, trust or controlled foreign affiliate, in which he has an interest.
Income Tax Conventions Implementation Act, 1997 — I-3.52 3
3 Notwithstanding the provisions of Article 10, dividends arising in a Contracting State and paid to an organisation that was constituted and is operated in the other Contracting State exclusively to administer or provide benefits under one or more pension, retirement or other employee benefits plans shall be exempt from tax in the first-mentioned State provided that: (a) the organisation is the beneficial owner of the shares on which the dividends are paid, holds those shares as an investment and is generally exempt from tax in the other State; (b) the organisation does not own directly or indirectly more than 5 per cent of the capital or 5 per cent of the voting stock of the company paying the dividends; and (c) the class of shares of the company on which the dividends are paid is regularly traded on an approved stock exchange.
Income Tax Conventions Implementation Act, 1997 — I-3.52 4
4 For the purposes of paragraph 3, the term “approved stock exchange” means: (a) in the case of dividends arising in Canada, a Canadian stock exchange prescribed for the purposes of the Income Tax Act ; (b) in the case of dividends arising in Denmark, the Copenhagen stock exchange; and (c) any other stock exchange agreed in letters exchanged between the competent authorities of the Contracting States.
Income Tax Conventions Implementation Act, 1997 — I-3.52 (b)
(b) in the case of dividends arising in Denmark, the Copenhagen stock exchange; and
Income Tax Conventions Implementation Act, 1997 — I-3.52 5
5 For the purposes of paragraph 3 of Article XXII (Consultation) of the General Agreement on Trade in Services, the Contracting States agree that, notwithstanding that paragraph, any dispute between them as to whether a measure falls within the scope of this Convention may be brought before the Council for Trade in Services, as provided by that paragraph, only with the consent of both Contracting States. Any doubt as to the interpretation of this paragraph shall be resolved under paragraph 4 of Article 25 or, failing agreement under that procedure, pursuant to any other procedure agreed to by both Contracting States.
Income Tax Conventions Implementation Act, 1997 — I-3.52 1
1 The Governments of the Contracting States shall notify to each other that the constitutional requirements for the entry into force of this Convention have been complied with.
Income Tax Conventions Implementation Act, 1997 — I-3.52 2
2 The Convention shall enter into force on the date of the later of the notifications referred to in paragraph 1 and its provisions shall have effect: (a) in respect of tax withheld at the source on amounts paid or credited to non-residents on or after 1st January in the calendar year next following that in which the Convention enters into force; and (b) in respect of other taxes for taxation years in the case of Canada and for income years in the case of Denmark beginning on or after 1st January in the calendar year next following that in which the Convention enters into force.
Income Tax Conventions Implementation Act, 1997 — I-3.52 (a)
(a) in respect of tax withheld at the source on amounts paid or credited to non-residents on or after 1st January in the calendar year next following that in which the Convention enters into force; and
Income Tax Conventions Implementation Act, 1997 — I-3.52 (b)
(b) in respect of other taxes for taxation years in the case of Canada and for income years in the case of Denmark beginning on or after 1st January in the calendar year next following that in which the Convention enters into force.
Income Tax Conventions Implementation Act, 1997 — I-3.52 3
3 The provisions of the Agreement of 30th September, 1955 between the Government of Canada and the Government of the Kingdom of Denmark for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income, as modified by the Supplementary Convention of 27th November, 1964 (hereinafter referred to as “the 1955 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 1st January in the calendar year next following that in which the Convention enters into force; and (b) in respect of other taxes for taxation years in the case of Canada and for income years in the case of Denmark beginning on or after 1st January in the calendar year next following that in which the Convention enters into force.
Income Tax Conventions Implementation Act, 1997 — I-3.52 4
4 Notwithstanding the provisions of paragraph 3, where any greater relief from tax would have been afforded by the provisions of the 1955 Agreement, any such provision as aforesaid shall continue to have effect: (a) in respect of tax withheld at the source on amounts paid or credited to non-residents on or before the last day of the calendar year next following that in which the Convention enters into force; and (b) in respect of other taxes: (i) in the case of Canada, for taxation years ending on or before the last day of the calendar year next following that in which the Convention enters into force; (ii) in the case of Denmark, for income years ending on or before the last day of the second calendar year next following that in which the Convention enters into force.
Income Tax Conventions Implementation Act, 1997 — I-3.52 (a)
(a) in respect of tax withheld at the source on amounts paid or credited to non-residents on or before the last day of the calendar year next following that in which the Convention enters into force; and
Income Tax Conventions Implementation Act, 1997 — I-3.52 (b)
(b) in respect of other taxes: (i) in the case of Canada, for taxation years ending on or before the last day of the calendar year next following that in which the Convention enters into force; (ii) in the case of Denmark, for income years ending on or before the last day of the second calendar year next following that in which the Convention enters into force.
Income Tax Conventions Implementation Act, 1997 — I-3.52 (i)
(i) in the case of Canada, for taxation years ending on or before the last day of the calendar year next following that in which the Convention enters into force;
Income Tax Conventions Implementation Act, 1997 — I-3.52 (ii)
(ii) in the case of Denmark, for income years ending on or before the last day of the second calendar year next following that in which the Convention enters into force.
Income Tax Conventions Implementation Act, 1997 — I-3.52 5
5 The Agreement dated 18th June, 1929, between Canada and Denmark providing for the reciprocal exemption from income tax on earnings derived from the operation of ships is terminated on the date on which this Convention enters into force.
Income Tax Conventions Implementation Act, 1997 — I-3.52 (a)
This Convention shall continue in effect indefinitely but either Contracting State may, on or before June 30 in any calendar year after the year of its entry into force, give to the other Contracting State a notice of termination in writing through diplomatic channels; in such event, the Convention shall cease to have effect: (a) in respect of tax withheld at the source on amounts paid or credited to non-residents on or after 1st January in the calendar year next following that in which the notice is given; and (b) in respect of other taxes for taxation years beginning in the case of Canada and for income years in the case of Denmark beginning on or after 1st January in the calendar year next following that in which notice is given.
Income Tax Conventions Implementation Act, 1997 — I-3.52 (a)
(a) in respect of tax withheld at the source on amounts paid or credited to non-residents on or after 1st January in the calendar year next following that in which the notice is given; and
Income Tax Conventions Implementation Act, 1997 — I-3.52 (b)
(b) in respect of other taxes for taxation years beginning in the case of Canada and for income years in the case of Denmark beginning on or after 1st January in the calendar year next following that in which notice is given.
Income Tax Conventions Implementation Act, 1997 — I-3.52
DONE in duplicate at Copenhagen, this 17th day of September 1997, in the English, French and Danish languages, each version being equally authentic.
Income Tax Conventions Implementation Act, 1997 — I-3.52
At the moment of signing the Convention for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital between the Government of Canada and the Government of the Kingdom of Denmark, the signatories have agreed that the following provisions shall form an integral part of the Convention:
Income Tax Conventions Implementation Act, 1997 — I-3.52 1
1 As regards the application of subparagraph (i) of paragraph 1 of Article 3 and of Article 8 of the Convention, the terms “transport by a ship” or “operation of ships” means the operation of a ship on a voyage by voyage basis.
Income Tax Conventions Implementation Act, 1997 — I-3.52 2
2 For the purposes of subparagraph (c) of paragraph 1 of Article 23 of the Convention, the term “Denmark” includes Greenland. However, notwithstanding the provisions of Article 32 of the Convention, Canada may, on or before June 30 in any calendar year, give to Denmark notice of termination of the preceding sentence and in such event the preceding sentence shall cease to have effect for taxation years beginning on or after 1st January of the calendar year next following that in which the notice is given.
Income Tax Conventions Implementation Act, 1997 — I-3.52 3
3 Article 26 of the Convention has been extended to apply to Greenland.
Income Tax Conventions Implementation Act, 1997 — I-3.52 4
4 As far as Article 26 is concerned, the terms “the Kingdom of Denmark” and “Denmark” shall also apply to Greenland unless the context otherwise requires.
Income Tax Conventions Implementation Act, 1997 — I-3.52 5
5 The taxes which in pursuance of this Protocol are the subject of Article 26 of the Convention shall include the following taxes which are levied in Greenland: the provincial and communal income tax, the provincial and communal corporation tax and the provincial and communal taxes on dividends (indkomst-, selskabs- og udbytteskatter til landskassen og kommunerne).
Income Tax Conventions Implementation Act, 1997 — I-3.52 6
6 The term “competent authority” means in the case of Greenland the Greenland Local Government or the authority which on behalf of the Local Government has been authorized to handle questions with reference to the Convention.
Income Tax Conventions Implementation Act, 1997 — I-3.52 7
7 This Protocol shall enter into force on and have effect from the same date as the Convention.
Income Tax Conventions Implementation Act, 1997 — I-3.52
IN WITNESS WHEREOF the undersigned, duly authorized to that effect, have signed this Protocol.
Income Tax Conventions Implementation Act, 1998 — I-3.53
Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows:
Income Tax Conventions Implementation Act, 1998 — I-3.53 1
Short title 1 This Act may be cited as the Income Tax Conventions Implementation Act, 1998 .
Income Tax Conventions Implementation Act, 1998 — I-3.53 2
Citation of Part 1 2 This Part may be cited as the Canada–Vietnam Income Tax Agreement Act, 1998 .
Income Tax Conventions Implementation Act, 1998 — I-3.53 3
Definition of Agreement 3 In this Part, Agreement means the Agreement between the Government of Canada and the Government of the Socialist Republic of Vietnam set out in Schedule 1, as amended by the Protocol set out in that Schedule.
Income Tax Conventions Implementation Act, 1998 — I-3.53 4
Agreement approved 4 The Agreement is approved and has the force of law in Canada during the period that the Agreement, by its terms, is in force.
Income Tax Conventions Implementation Act, 1998 — I-3.53 5
Inconsistent laws – general rule 5 (1) Subject to subsection (2), in the event of any inconsistency between the provisions of this Part or the Agreement and the provisions of any other law, the provisions of this Part and the Agreement prevail to the extent of the inconsistency. Inconsistent laws – exception (2) In the event of any inconsistency between the provisions of the Agreement and the provisions of the Income Tax Conventions Interpretation Act , the provisions of that Act prevail to the extent of the inconsistency.
Income Tax Conventions Implementation Act, 1998 — I-3.53 6
Regulations 6 The Minister of National Revenue may make any regulations that are necessary for carrying out the Agreement or for giving effect to any of its provisions.
Income Tax Conventions Implementation Act, 1998 — I-3.53 Publication of notice
Publication of notice * 7 The Minister of Finance shall cause a notice of the day on which the Agreement enters into force and of the day on which it ceases to have effect to be published in the Canada Gazette within sixty days after its entry into force or termination. * [Note: Agreement in force December 16, 1998, see Canada Gazette Part I, Volume 133, page 388.]
Income Tax Conventions Implementation Act, 1998 — I-3.53 8
Citation of Part 2 8 This Part may be cited as the Canada–Croatia Income Tax Agreement Act, 1998 .
Income Tax Conventions Implementation Act, 1998 — I-3.53 9
Definition of Agreement 9 In this Part, Agreement means the Agreement between the Government of Canada and the Government of the Republic of Croatia set out in Schedule 2, as amended by the Protocol set out in that Schedule.
Income Tax Conventions Implementation Act, 1998 — I-3.53 10
Agreement approved 10 The Agreement is approved and has the force of law in Canada during the period that the Agreement, by its terms, is in force.
Income Tax Conventions Implementation Act, 1998 — I-3.53 11
Inconsistent laws – general rule 11 (1) Subject to subsection (2), in the event of any inconsistency between the provisions of this Part or the Agreement and the provisions of any other law, the provisions of this Part and the Agreement prevail to the extent of the inconsistency. Inconsistent laws – exception (2) In the event of any inconsistency between the provisions of the Agreement and the provisions of the Income Tax Conventions Interpretation Act , the provisions of that Act prevail to the extent of the inconsistency.
Income Tax Conventions Implementation Act, 1998 — I-3.53 12
Regulations 12 The Minister of National Revenue may make any regulations that are necessary for carrying out the Agreement or for giving effect to any of its provisions.
Income Tax Conventions Implementation Act, 1998 — I-3.53 Publication of notice
Publication of notice * 13 The Minister of Finance shall cause a notice of the day on which the Agreement enters into force and of the day on which it ceases to have effect to be published in the Canada Gazette within sixty days after its entry into force or termination. * [Note: Agreement in force November 23, 1999, see Canada Gazette Part I, Volume 134, page 26.]
Income Tax Conventions Implementation Act, 1998 — I-3.53 14
Citation of Part 3 14 This Part may be cited as the Canada–Chile Income Tax Convention Act, 1998 .
Income Tax Conventions Implementation Act, 1998 — I-3.53 15
Definition of Convention 15 In this Part, Convention means the Convention between the Government of Canada and the Government of the Republic of Chile set out in Schedule 3, as amended by the Protocol set out in that Schedule.
Income Tax Conventions Implementation Act, 1998 — I-3.53 16
Convention approved 16 The Convention is approved and has the force of law in Canada during the period that the Convention, by its terms, is in force.
Income Tax Conventions Implementation Act, 1998 — I-3.53 17
Inconsistent laws – general rule 17 (1) Subject to subsection (2), in the event of any inconsistency between the provisions of this Part or the Convention and the provisions of any other law, the provisions of this Part 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.
Income Tax Conventions Implementation Act, 1998 — I-3.53 18
Regulations 18 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.