GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Canada–United States Tax Convention Act, 1984 — C-10.7 (a)
(a) He shall be deemed to be a resident of the Contracting State in which he has a permanent home available to him; if he has a permanent home available to him in both States or in neither State, he shall be deemed to be a resident of the Contracting State with which his personal and economic relations are closer (centre of vital interests);
Canada–United States Tax Convention Act, 1984 — C-10.7 (b)
(b) If the Contracting State in which he has his centre of vital interests cannot be determined, he shall be deemed to be a resident of the Contracting State in which he has an habitual abode;
Canada–United States Tax Convention Act, 1984 — C-10.7 (c)
(c) If he has an habitual abode in both States or in neither State, he shall be deemed to be a resident of the Contracting State of which he is a citizen; and
Canada–United States Tax Convention Act, 1984 — C-10.7 (d)
(d) If he is a citizen of both States or of neither of them, the competent authorities of the Contracting States shall settle the question by mutual agreement.
Canada–United States Tax Convention Act, 1984 — C-10.7 3
3 Where by reason of the provisions of paragraph 1 a company is a resident of both Contracting States, then if it was created under the laws in force in a Contracting State, it shall be deemed to be a resident of that State.
Canada–United States Tax Convention Act, 1984 — C-10.7 4
4 Where by reason of the provisions of paragraph 1 an estate, trust or other person (other than an individual or a company) is a resident of both Contracting States, the competent authorities of the States shall by mutual agreement endeavor to settle the question and to determine the mode of application of the Convention to such person.
Canada–United States Tax Convention Act, 1984 — C-10.7 5
5 Notwithstanding the provisions of the preceding paragraphs, an individual shall be deemed to be a resident of a Contracting State if: (a) The individual is an employee of that State or of a political subdivision, local authority or instrumentality thereof rendering services in the discharge of functions of a governmental nature in the other Contracting State or in a third State; and (b) The individual is subjected in the first-mentioned State to similar obligations in respect of taxes on income as are residents of the first-mentioned State. The spouse and dependent children residing with such an individual and meeting the requirements of subparagraph (b) above shall also be deemed to be residents of the first-mentioned State.
Canada–United States Tax Convention Act, 1984 — C-10.7 (a)
(a) The individual is an employee of that State or of a political subdivision, local authority or instrumentality thereof rendering services in the discharge of functions of a governmental nature in the other Contracting State or in a third State; and
Canada–United States Tax Convention Act, 1984 — C-10.7 (b)
(b) The individual is subjected in the first-mentioned State to similar obligations in respect of taxes on income as are residents of the first-mentioned State.
Canada–United States Tax Convention Act, 1984 — C-10.7
The spouse and dependent children residing with such an individual and meeting the requirements of subparagraph (b) above shall also be deemed to be residents of the first-mentioned State.
Canada–United States Tax Convention Act, 1984 — C-10.7 1
1 For the purposes of this Convention, the term permanent establishment means a fixed place of business through which the business of a resident of a Contracting State is wholly or partly carried on.
Canada–United States Tax Convention Act, 1984 — C-10.7 2
2 The term permanent establishment shall include especially: (a) A place of management; (b) A branch; (c) An office; (d) A factory; (e) A workshop; and (f) A mine, an oil or gas well, a quarry or any other place of extraction of natural resources.
Canada–United States Tax Convention Act, 1984 — C-10.7 (f)
(f) A mine, an oil or gas well, a quarry or any other place of extraction of natural resources.
Canada–United States Tax Convention Act, 1984 — C-10.7 3
3 A building site or construction or installation project constitutes a permanent establishment if, but only if, it lasts more than 12 months.
Canada–United States Tax Convention Act, 1984 — C-10.7 4
4 The use of a drilling rig or ship in a Contracting State to explore for or exploit natural resources constitutes a permanent establishment if, but only if, such use is for more than 3 months in any twelve-month period.
Canada–United States Tax Convention Act, 1984 — C-10.7 5
5 A person acting in a Contracting State on behalf of a resident of the other Contracting State - other than an agent of an independent status to whom paragraph 7 applies - shall be deemed to be a permanent establishment in the first-mentioned State if such person has, and habitually exercises in that State, an authority to conclude contracts in the name of the resident.
Canada–United States Tax Convention Act, 1984 — C-10.7 6
6 Notwithstanding the provisions of paragraphs 1, 2, and 5, the term permanent establishment shall be deemed not to include a fixed place of business used solely for, or a person referred to in paragraph 5 engaged solely in, one or more of the following activities: (a) The use of facilities for the purpose of storage, display or delivery of goods or merchandise belonging to the resident; (b) The maintenance of a stock of goods or merchandise belonging to the resident for the purpose of storage, display or delivery; (c) The maintenance of a stock of goods or merchandise belonging to the resident for the purpose of processing by another person; (d) The purchase of goods or merchandise, or the collection of information, for the resident; and (e) Advertising, the supply of information, scientific research or similar activities which have a preparatory or auxiliary character, for the resident.
Canada–United States Tax Convention Act, 1984 — C-10.7 (a)
(a) The use of facilities for the purpose of storage, display or delivery of goods or merchandise belonging to the resident;
Canada–United States Tax Convention Act, 1984 — C-10.7 (b)
(b) The maintenance of a stock of goods or merchandise belonging to the resident for the purpose of storage, display or delivery;
Canada–United States Tax Convention Act, 1984 — C-10.7 (c)
(c) The maintenance of a stock of goods or merchandise belonging to the resident for the purpose of processing by another person;
Canada–United States Tax Convention Act, 1984 — C-10.7 (d)
(d) The purchase of goods or merchandise, or the collection of information, for the resident; and
Canada–United States Tax Convention Act, 1984 — C-10.7 (e)
(e) Advertising, the supply of information, scientific research or similar activities which have a preparatory or auxiliary character, for the resident.
Canada–United States Tax Convention Act, 1984 — C-10.7 7
7 A resident of a Contracting State shall not be deemed to have a permanent establishment in the other Contracting State merely because such resident carries on business in that other 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–United States Tax Convention Act, 1984 — C-10.7 8
8 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 constitute either company a permanent establishment of the other.
Canada–United States Tax Convention Act, 1984 — C-10.7 9
9 For the purposes of the Convention, the provisions of this Article shall be applied in determining whether any person has a permanent establishment in any State.
Canada–United States Tax Convention Act, 1984 — C-10.7 1
1 Income derived by a resident of a Contracting State from real property (including income from agriculture or forestry) situated in the other Contracting State may be taxed in that other State.
Canada–United States Tax Convention Act, 1984 — C-10.7 2
2 For the purposes of this Convention, the term real property shall have the meaning which it has under the taxation laws of the Contracting State in which the property in question is situated and shall include any option or similar right in respect thereof. The term shall in any case include usufruct of real property and rights to explore for or to exploit mineral deposits, sources and other natural resources; ships and aircraft shall not be regarded as real property.
Canada–United States Tax Convention Act, 1984 — C-10.7 3
3 The provisions of paragraph 1 shall apply to income derived from the direct use, letting or use in any other form of real property and to income from the alienation of such property.
Canada–United States Tax Convention Act, 1984 — C-10.7 1
1 The business profits of a resident of a Contracting State shall be taxable only in that State unless the resident carries on business in the other Contracting State through a permanent establishment situated therein. If the resident carries on, or has carried on, business as aforesaid, the business profits of the resident may be taxed in the other State but only so much of them as is attributable to that permanent establishment.
Canada–United States Tax Convention Act, 1984 — C-10.7 2
2 Subject to the provisions of paragraph 3, where a resident of a Contracting State carries on business in the other Contracting State through a permanent establishment situated therein, there shall in each Contracting State be attributed to that permanent establishment the business profits which it might be expected to make if it were a distinct and separate person engaged in the same or similar activities under the same or similar conditions and dealing wholly independently with the resident and with any other person related to the resident (within the meaning of paragraph 2 of Article IX (Related Persons)).
Canada–United States Tax Convention Act, 1984 — C-10.7 3
3 In determining the business profits of a permanent establishment, there shall be allowed as deductions expenses which are incurred for the purposes of the permanent establishment, including executive and general administrative expenses so incurred, whether in the State in which the permanent establishment is situated or elsewhere. Nothing in this paragraph shall require a Contracting State to allow the deduction of any expenditure which, by reason of its nature, is not generally allowed as a deduction under the taxation laws of that State.
Canada–United States Tax Convention Act, 1984 — C-10.7 4
4 No business profits shall be attributed to a permanent establishment of a resident of a Contracting State by reason of the use thereof for either the mere purchase of goods or merchandise or the mere provision of executive, managerial or administrative facilities or services for such resident.
Canada–United States Tax Convention Act, 1984 — C-10.7 5
5 For the purposes of the preceding paragraphs, the business profits to be attributed to a permanent establishment shall be determined by the same method year by year unless there is good and sufficient reason to the contrary.
Canada–United States Tax Convention Act, 1984 — C-10.7 6
6 Where business profits include items of income which are dealt with separately in other Articles of this Convention, then the provisions of those Articles shall not be affected by the provisions of this Article.
Canada–United States Tax Convention Act, 1984 — C-10.7 7
7 For the purposes of the Convention, the business profits attributable to a permanent establishment shall include only those profits derived from the assets or activities of the permanent establishment
Canada–United States Tax Convention Act, 1984 — C-10.7 1
1 Notwithstanding the provisions of Articles VII (Business Profits) and XIII (Gains), profits derived by a resident of a Contracting State from the operation of ships or aircraft in international traffic, and gains derived by a resident of a Contracting State from the alienation of ships or aircraft used principally in international traffic, shall be exempt from tax in the other Contracting State.
Canada–United States Tax Convention Act, 1984 — C-10.7 2
2 For the purposes of this Convention, profits derived by a resident of a Contracting State from the operation of ships or aircraft in international traffic include profits from: (a) The rental of ships or aircraft operated in international traffic; (b) The use, maintenance or rental of containers (including trailers and related equipment for the transport of containers) used in international traffic; and (c) The rental of ships, aircraft or containers (including trailers and related equipment for the transport of containers) provided that such profits are incidental to profits referred to in paragraph 1, 2(a) or 2(b).
Canada–United States Tax Convention Act, 1984 — C-10.7 (a)
(a) The rental of ships or aircraft operated in international traffic;
Canada–United States Tax Convention Act, 1984 — C-10.7 (b)
(b) The use, maintenance or rental of containers (including trailers and related equipment for the transport of containers) used in international traffic; and
Canada–United States Tax Convention Act, 1984 — C-10.7 (c)
(c) The rental of ships, aircraft or containers (including trailers and related equipment for the transport of containers) provided that such profits are incidental to profits referred to in paragraph 1, 2(a) or 2(b).
Canada–United States Tax Convention Act, 1984 — C-10.7 3
3 Notwithstanding the provisions of Article VII (Business Profits), profits derived by a resident of a Contracting State from a voyage of a ship where the principal purpose of the voyage is to transport passengers or property between places in the other Contracting State may be taxed in that other State.
Canada–United States Tax Convention Act, 1984 — C-10.7 4
4 Notwithstanding the provisions of Articles VII (Business Profits) and XII (Royalties), profits of a resident of a Contracting State engaged in the operation of motor vehicles or a railway as a common carrier or a contract carrier derived from: (a) The transportation of passengers or property between a point outside the other Contracting State and any other point; or (b) The rental of motor vehicles (including trailers) or railway rolling stock, or the use, maintenance or rental of containers (including trailers and related equipment for the transport of containers) used to transport passengers or property between a point outside the other Contracting State and any other point shall be exempt from tax in that other Contracting State.
Canada–United States Tax Convention Act, 1984 — C-10.7 (a)
(a) The transportation of passengers or property between a point outside the other Contracting State and any other point; or
Canada–United States Tax Convention Act, 1984 — C-10.7 (b)
(b) The rental of motor vehicles (including trailers) or railway rolling stock, or the use, maintenance or rental of containers (including trailers and related equipment for the transport of containers) used to transport passengers or property between a point outside the other Contracting State and any other point
Canada–United States Tax Convention Act, 1984 — C-10.7
shall be exempt from tax in that other Contracting State.
Canada–United States Tax Convention Act, 1984 — C-10.7 5
5 The provisions of paragraphs 1, 3 and 4 shall also apply to profits or gains referred to in those paragraphs derived by a resident of a Contracting State from the participation in a pool, a joint business or an international operating agency.
Canada–United States Tax Convention Act, 1984 — C-10.7 6
6 Notwithstanding the provisions of Article XII (Royalties), profits derived by a resident of a Contracting State from the use, maintenance or rental of railway rolling stock, motor vehicles, trailers or containers (including trailers and related equipment for the transport of containers) used in the other Contracting State for a period or periods not expected to exceed in the aggregate 183 days in any twelve-month period shall be exempt from tax in the other Contracting State except to the extent that such profits are attributable to a permanent establishment in the other State and liable to tax in the other State by reason of Article VII (Business Profits).
Canada–United States Tax Convention Act, 1984 — C-10.7 1
1 Where a person in a Contracting State and a person in the other Contracting State are related and where the arrangements between them differ from those which would be made between unrelated persons, each State may adjust the amount of the income, loss or tax payable to reflect the income, deductions, credits or allowances which would, but for those arrangements, have been taken into account in computing such income, loss or tax.
Canada–United States Tax Convention Act, 1984 — C-10.7 2
2 For the purposes of this Article, a person shall be deemed to be related to another person if either person participates directly or indirectly in the management or control of the other, or if any third person or persons participate directly or indirectly in the management or control of both.
Canada–United States Tax Convention Act, 1984 — C-10.7 3
3 Where an adjustment is made or to be made by a Contracting State in accordance with paragraph 1, the other Contracting State shall (notwithstanding any time or procedural limitations in the domestic law of that other State) make a corresponding adjustment to the income, loss or tax of the related person in that other State if: (a) It agrees with the first-mentioned adjustment; and (b) Within six years from the end of the taxable year to which the first-mentioned adjustment relates, the competent authority of the other State has been notified of the first-mentioned adjustment.
Canada–United States Tax Convention Act, 1984 — C-10.7 (a)
(a) It agrees with the first-mentioned adjustment; and
Canada–United States Tax Convention Act, 1984 — C-10.7 (b)
(b) Within six years from the end of the taxable year to which the first-mentioned adjustment relates, the competent authority of the other State has been notified of the first-mentioned adjustment.
Canada–United States Tax Convention Act, 1984 — C-10.7 4
4 In the event that the notification referred to in paragraph 3 is not given within the time period referred to therein, and if the person to whom the first-mentioned adjustment relates has not received, at least six months prior to the expiration of such time period, notification of such adjustment from the Contracting State which has made or is to make such adjustment that State shall, notwithstanding the provisions of paragraph 1, not make the first-mentioned adjustment to the extent that such adjustment would give rise to double taxation.
Canada–United States Tax Convention Act, 1984 — C-10.7 5
5 The provisions of paragraphs 3 and 4 shall not apply in the case of fraud, willful default or neglect or gross negligence.
Canada–United States Tax Convention Act, 1984 — C-10.7 1
1 Dividends paid by a company which is a resident of a Contracting State to a resident of the other Contracting State may be taxed in that other State.
Canada–United States Tax Convention Act, 1984 — C-10.7 2
2 However, such dividends may also be taxed in the Contracting State of which the company paying the dividends is a resident and according to the laws of that State; but if a resident of the other Contracting State is the beneficial owner of such dividends, the tax so charged shall not exceed: (a) 10 per cent of the gross amount of the dividends if the beneficial owner is a company which owns at least 10 per cent of the voting stock of the company paying the dividends; (b) 15 per cent of the gross amount of the dividends in all other cases. This paragraph shall not affect the taxation of the company in respect of the profits out of which the dividends are paid.
Canada–United States Tax Convention Act, 1984 — C-10.7 (a)
(a) 10 per cent of the gross amount of the dividends if the beneficial owner is a company which owns at least 10 per cent of the voting stock of the company paying the dividends;
Canada–United States Tax Convention Act, 1984 — C-10.7 (b)
(b) 15 per cent of the gross amount of the dividends in all other cases.
Canada–United States Tax Convention Act, 1984 — C-10.7
This paragraph shall not affect the taxation of the company in respect of the profits out of which the dividends are paid.
Canada–United States Tax Convention Act, 1984 — C-10.7 3
3 The term dividends as used in this Article means income from shares or other rights, not being debt-claims, participating in profits, as well as income subjected to the same taxation treatment as income from shares by the taxation laws of the State of which the company making the distribution is a resident.
Canada–United States Tax Convention Act, 1984 — C-10.7 4
4 The provisions of paragraph 2 shall not apply if the beneficial owner of the dividends, being a resident of a Contracting State, carries on business in the other Contracting State of which the company paying the dividends is a resident, through a permanent establishment situated therein, or performs in that other State independent personal services from a fixed base situated therein, and the holding in respect of which the dividends are paid is effectively connected with such permanent establishment or fixed base. In such case, the provisions of Article VII (Business Profits) or Article XIV (Independent Personal Services), as the case may be, shall apply.
Canada–United States Tax Convention Act, 1984 — C-10.7 5
5 Where a company is a resident of a Contracting State, the other Contracting State may not impose any tax on the dividends paid by the company, except insofar as such dividends are paid to a resident of that other State or insofar as the holding in respect of which the dividends are paid is effectively connected with a permanent establishment or a fixed base situated in that other State, nor subject the company’s undistributed profits to a tax, even if the dividends paid or the undistributed profits consist wholly or partly of profits or income arising in such other State.