GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Income Tax Conventions Implementation Act, 2001 — I-3.55 (b)
(b) where in accordance with any provision of the Convention income derived by a resident of Canada is exempt from tax in Canada, Canada may nevertheless, in calculating the amount of tax on other income take into account the exempted income.
Income Tax Conventions Implementation Act, 2001 — I-3.55 2
2 In the case of Senegal, double taxation shall be avoided as follows: (a) where a resident of Senegal derives income which, in accordance with the provisions of this Convention, may be taxed in Canada, Senegal shall allow as a deduction from the tax on the income of that resident, an amount equal to the income tax paid in Canada; such deduction shall not, however, exceed that part of the income tax, as computed before the deduction is given, which is attributable to the income which may be taxed in Canada; (b) where, in accordance with any provision of the Convention, income derived by a resident of Senegal is exempt from tax in Senegal, Senegal may nevertheless, in calculating the amount of tax on the remaining income of such resident, take into account the exempted income.
Income Tax Conventions Implementation Act, 2001 — I-3.55 (a)
(a) where a resident of Senegal derives income which, in accordance with the provisions of this Convention, may be taxed in Canada, Senegal shall allow as a deduction from the tax on the income of that resident, an amount equal to the income tax paid in Canada; such deduction shall not, however, exceed that part of the income tax, as computed before the deduction is given, which is attributable to the income which may be taxed in Canada;
Income Tax Conventions Implementation Act, 2001 — I-3.55 (b)
(b) where, in accordance with any provision of the Convention, income derived by a resident of Senegal is exempt from tax in Senegal, Senegal may nevertheless, in calculating the amount of tax on the remaining income of such resident, take into account the exempted income.
Income Tax Conventions Implementation Act, 2001 — I-3.55 1
1 Nationals of a Contracting State shall not be subjected in the other Contracting State to any taxation or any requirement connected therewith which is other or more burdensome than the taxation and connected requirements to which nationals of that other State in the same circumstances, in particular with respect to residence, are or may be subjected.
Income Tax Conventions Implementation Act, 2001 — I-3.55 4
4 Enterprises of a Contracting State, the capital of which is wholly or partly owned or controlled, directly or indirectly, by one or more residents of the other Contracting State, shall not be subjected in the first-mentioned State to any taxation or any requirement connected therewith which is other or more burdensome than the taxation and connected requirements to which other similar enterprises of the first-mentioned State, the capital of which is wholly or partly owned or controlled, directly or indirectly, by one or more residents of a third State, are or may be subjected.
Income Tax Conventions Implementation Act, 2001 — I-3.55 5
5 The term taxation as used in this Article means taxes which are the subject of this Convention.
Income Tax Conventions Implementation Act, 2001 — I-3.55 1
1 Where a person considers that the actions of one or both of the Contracting States result or will result for that person in taxation not in accordance with the provisions of this Convention, that person may, irrespective of the remedies provided by the domestic law of those States, address to the competent authority of the Contracting State of which that person is a resident an application in writing stating the grounds for claiming the revision of such taxation. To be admissible, the said application must be submitted within two years from the notification of the action which gives rise to taxation not in accordance with the provisions of the Convention.
Income Tax Conventions Implementation Act, 2001 — I-3.55 3
3 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. In particular, the competent authorities of the Contracting States may consult together to endeavour to agree: (a) to the same attribution of profits to a resident of a Contracting State and its permanent establishment situated in the other Contracting State; (b) to the same allocation of income between a resident of a Contracting State and any associated person referred to in Article 9.
Income Tax Conventions Implementation Act, 2001 — I-3.55 (a)
(a) to the same attribution of profits to a resident of a Contracting State and its permanent establishment situated in the other Contracting State;
Income Tax Conventions Implementation Act, 2001 — I-3.55 (b)
(b) to the same allocation of income between a resident of a Contracting State and any associated person referred to in Article 9.
Income Tax Conventions Implementation Act, 2001 — I-3.55 4
4 The competent authorities of the Contracting States may consult together for the elimination of double taxation in cases not provided for in the Convention.
Income Tax Conventions Implementation Act, 2001 — I-3.55 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. When it seems advisable in order to reach an agreement to have an exchange of views, the matter may be referred to a commission consisting of representatives of the contracting governments specified by the competent authorities. The presidency of the commission is exercised alternatively by a member of each delegation.
Income Tax Conventions Implementation Act, 2001 — I-3.55 1
1 The competent authorities of the Contracting States shall directly exchange such information as is necessary for the carrying out of 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, taxes. Such persons or authorities shall use the information only for such purposes. They may disclose the information in public court proceedings or in judicial decisions.
Income Tax Conventions Implementation Act, 2001 — I-3.55 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 and 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, 2001 — I-3.55 3
3 If information is requested by a Contracting State in accordance with this Article, the other Contracting State shall endeavour to obtain the information to which the request relates in the same way as if its own taxation were involved notwithstanding the fact that the other State does not need, at that time, such information.
Income Tax Conventions Implementation Act, 2001 — I-3.55 4
4 The exchange of information shall take place either as a matter of routine or upon request regarding a specific case. The competent authorities of the Contracting States shall agree on the list of information to be communicated as a matter of routine.
Income Tax Conventions Implementation Act, 2001 — I-3.55 2
2 Notwithstanding the provisions of Article 4, an individual who is a member of a diplomatic mission, consular post or permanent mission of a Contracting State which is situated in the other Contracting State or in a third State shall be deemed for the purposes of the Convention to be a resident of the sending State if that individual is liable in the sending State to the same obligations in relation to tax on total income as are residents of that sending State.
Income Tax Conventions Implementation Act, 2001 — I-3.55 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 total income as are residents thereof.
Income Tax Conventions Implementation Act, 2001 — I-3.55 3
3 Notwithstanding the provisions of paragraph 3 of Article XXII (Consultation) of the General Agreement on Trade in Services, the Contracting States agree that 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 Article 24 or, failing agreement under that procedure, pursuant to any other procedure agreed to by both Contracting States.
Income Tax Conventions Implementation Act, 2001 — I-3.55 2
2 This Convention shall enter into force upon the exchange of instruments of ratification 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 the first day of January in the calendar year following that in which the exchange of instruments of ratification takes place; and (b) in respect of other taxes, for taxation years beginning on or after the first day of January in the calendar year following that in which the exchange of instruments of ratification takes place.
Income Tax Conventions Implementation Act, 2001 — I-3.55 (a)
(a) in respect of tax withheld at the source on amounts paid or credited to non-residents, on or after the first day of January in the calendar year following that in which the exchange of instruments of ratification takes place; and
Income Tax Conventions Implementation Act, 2001 — I-3.55 (b)
(b) in respect of other taxes, for taxation years beginning on or after the first day of January in the calendar year following that in which the exchange of instruments of ratification takes place.
Income Tax Conventions Implementation Act, 2001 — I-3.55 (a)
This Convention shall continue in effect indefinitely but either Contracting State may, on or before June 30 of any calendar year after the year of the entry into force of this Convention, give to the other Contracting State a notice of termination through the diplomatic channel; 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 the first day of January of the calendar year following that in which that June 30 date is included; and (b) in respect of other taxes, for taxation years beginning on or after the first day of January of the calendar year following that in which that June 30 date is included.
Income Tax Conventions Implementation Act, 2001 — I-3.55 (a)
(a) in respect of tax withheld at the source on amounts paid or credited to non-residents, on or after the first day of January of the calendar year following that in which that June 30 date is included; and
Income Tax Conventions Implementation Act, 2001 — I-3.55 (b)
(b) in respect of other taxes, for taxation years beginning on or after the first day of January of the calendar year following that in which that June 30 date is included.
Income Tax Conventions Implementation Act, 2001 — I-3.55
DONE in duplicate at Dakar this 2 nd day of August, 2001, in the English and French languages, each version being equally authentic.
Income Tax Conventions Implementation Act, 2001 — I-3.55
FOR THE GOVERNMENT OF THE REPUBLIC OF SENEGAL
Income Tax Conventions Implementation Act, 2001 — I-3.55
Canada and the Czech Republic, desiring to conclude a Convention for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, have agreed as follows:
Income Tax Conventions Implementation Act, 2001 — I-3.55 1
1 This Convention shall apply to taxes on income imposed on behalf of Canada and on behalf of the Czech Republic or of its political subdivisions or local authorities, irrespective of the manner in which they are levied.
Income Tax Conventions Implementation Act, 2001 — I-3.55 2
2 There shall be regarded as taxes on income all taxes imposed on total income, or on elements of income, including taxes on gains from the alienation of movable or immovable property, taxes on the total amounts of wages or salaries paid by enterprises, as well as taxes on capital appreciation.
Income Tax Conventions Implementation Act, 2001 — I-3.55 3
3 The existing taxes to which the Convention shall apply are: (a) in the case of Canada: the income taxes imposed by the Government of Canada under the Income Tax Act (hereinafter referred to as “Canadian tax”); (b) in the case of the Czech Republic: (i) the tax on income of individuals; (ii) the tax on income of legal persons; (hereinafter referred to as “Czech tax”).
Income Tax Conventions Implementation Act, 2001 — I-3.55 (a)
(a) in the case of Canada: the income taxes imposed by the Government of Canada under the Income Tax Act (hereinafter referred to as “Canadian tax”);
Income Tax Conventions Implementation Act, 2001 — I-3.55
the income taxes imposed by the Government of Canada under the Income Tax Act (hereinafter referred to as “Canadian tax”);
Income Tax Conventions Implementation Act, 2001 — I-3.55 (b)
(b) in the case of the Czech Republic: (i) the tax on income of individuals; (ii) the tax on income of legal persons; (hereinafter referred to as “Czech tax”).
Income Tax Conventions Implementation Act, 2001 — I-3.55 (ii)
(ii) the tax on income of legal persons;
Income Tax Conventions Implementation Act, 2001 — I-3.55
(hereinafter referred to as “Czech tax”).
Income Tax Conventions Implementation Act, 2001 — I-3.55 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 within which Canada may exercise rights with respect to the seabed and subsoil and their natural resources; (ii) the sea and airspace above every area referred to in 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 the Czech Republic means the territory of the Czech Republic over which, under Czech legislation and in accordance with international law, the sovereign rights of the Czech Republic are exercised; (c) the terms a Contracting State and the other Contracting State mean Canada or the Czech Republic as the context requires; (d) the term person comprises an individual, a trust, a company and any other body of persons; (e) the term company means any body corporate or any entity which is treated as a body corporate for tax purposes; (f) the terms enterprise of a Contracting State and enterprise of the other Contracting State mean respectively an enterprise carried on by a resident of a Contracting State and an enterprise carried on by a resident of the other Contracting State; (g) the term 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; (h) the term international traffic means any transport by a ship or aircraft operated by a resident of a Contracting State, except when the ship or aircraft is operated solely between places in the other Contracting State; (i) the term competent authority means: (i) in the case of Canada, the Minister of National Revenue or the Minister’s authorised representative; (ii) in the case of the Czech Republic, the Minister of Finance or the Minister’s authorised representative.
Income Tax Conventions Implementation Act, 2001 — I-3.55 (a)
(a) the term Canada used in a geographical sense, means the territory of Canada, including (i) any area beyond the territorial sea of Canada which, in accordance with international law and the laws of Canada, is an area within which Canada may exercise rights with respect to the seabed and subsoil and their natural resources; (ii) the sea and airspace above every area referred to in 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;
Income Tax Conventions Implementation Act, 2001 — I-3.55 (b)
(b) the term the Czech Republic means the territory of the Czech Republic over which, under Czech legislation and in accordance with international law, the sovereign rights of the Czech Republic are exercised;
Income Tax Conventions Implementation Act, 2001 — I-3.55 (c)
(c) the terms a Contracting State and the other Contracting State mean Canada or the Czech Republic as the context requires;
Income Tax Conventions Implementation Act, 2001 — I-3.55 (d)
(d) the term person comprises an individual, a trust, a company and any other body of persons;
Income Tax Conventions Implementation Act, 2001 — I-3.55 (g)
(g) 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;
Income Tax Conventions Implementation Act, 2001 — I-3.55 (h)
(h) the term international traffic means any transport by a ship or aircraft operated by a resident of a Contracting State, except when the ship or aircraft is operated solely between places in the other Contracting State;
Income Tax Conventions Implementation Act, 2001 — I-3.55 (i)
(i) the term competent authority means: (i) in the case of Canada, the Minister of National Revenue or the Minister’s authorised representative; (ii) in the case of the Czech Republic, the Minister of Finance or the Minister’s authorised representative.
Income Tax Conventions Implementation Act, 2001 — I-3.55 (i)
(i) in the case of Canada, the Minister of National Revenue or the Minister’s authorised representative;
Income Tax Conventions Implementation Act, 2001 — I-3.55 (ii)
(ii) in the case of the Czech Republic, the Minister of Finance or the Minister’s authorised representative.
Income Tax Conventions Implementation Act, 2001 — I-3.55 2
2 As regards the application of the Convention at any time by a Contracting State, any term not defined therein shall, unless the context otherwise requires, have the meaning that it has at that time under the law of that State for the purposes of the taxes to which the 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.
Income Tax Conventions Implementation Act, 2001 — I-3.55 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 or any agency or instrumentality of that State, subdivision or authority. This term, however, does not include any person who is liable to tax in that State in respect only of income from sources in that State.
Income Tax Conventions Implementation Act, 2001 — I-3.55 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 in accordance with the following rules: (a) the individual shall be deemed to be a resident only of the State in which the individual has a permanent home available; if the individual has a permanent home available in both States, the individual shall be deemed to be a resident only of the State with which the individual’s personal and economic relations are closer (centre of vital interests); (b) if the State in which the individual has a centre of vital interests cannot be determined, or if there is not a permanent home available to the individual in either State, the individual shall be deemed to be a resident only of the State in which the individual has an habitual abode; (c) if the individual has an habitual abode in both States or in neither of them, the individual shall be deemed to be a resident only of the State of which the individual is a national; (d) if the individual is a national of both States or of neither of them, the competent authorities of the Contracting States shall settle the question by mutual agreement.
Income Tax Conventions Implementation Act, 2001 — I-3.55 (b)
(b) if the State in which the individual has a centre of vital interests cannot be determined, or if there is not a permanent home available to the individual in either State, the individual shall be deemed to be a resident only of the State in which the individual has an habitual abode;
Income Tax Conventions Implementation Act, 2001 — I-3.55 3
3 Where by reason of the provisions of paragraph 1 a person other than an individual is a resident of both Contracting States, then: (a) the person shall be deemed to be a resident only of the State of which the person is a national; (b) if the person is a national of neither of the States, the competent authorities of the Contracting States shall by mutual agreement endeavour to settle the question and to determine the mode of application of the Convention to such person. In the absence of such agreement, such person shall not be entitled to claim any relief or exemption from tax provided by the Convention.
Income Tax Conventions Implementation Act, 2001 — I-3.55 (a)
(a) the person shall be deemed to be a resident only of the State of which the person is a national;
Income Tax Conventions Implementation Act, 2001 — I-3.55 (b)
(b) if the person is a national of neither of the States, the competent authorities of the Contracting States shall by mutual agreement endeavour to settle the question and to determine the mode of application of the Convention to such person. In the absence of such agreement, such person shall not be entitled to claim any relief or exemption from tax provided by the Convention.
Income Tax Conventions Implementation Act, 2001 — I-3.55 3
3 The term permanent establishment likewise encompasses: (a) a building site, or a construction, assembly or installation project or supervisory activities in connection therewith, but only where such site, project or activities continue for a period of more than twelve months; (b) the furnishing of services, including consultancy or managerial services, by an enterprise of a Contracting State through employees or other personnel engaged by the enterprise for such purposes, but only where activities of that nature continue in the territory of the other Contracting State for a period or periods exceeding in the aggregate six months within any twelve month period.
Income Tax Conventions Implementation Act, 2001 — I-3.55 (a)
(a) a building site, or a construction, assembly or installation project or supervisory activities in connection therewith, but only where such site, project or activities continue for a period of more than twelve months;