GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Canada — Kuwait Tax Agreement Act, 2002 — C-6.6 3
3 Notwithstanding the provisions of paragraph 2, a) interest arising in a Contracting State and paid in respect of indebtedness of the government of that Contracting State or of a political subdivision or local authority thereof shall, provided that the interest is beneficially owned by a resident of the other Contracting State, be taxable only in that other Contracting State; b) interest arising in Kuwait and paid to a resident of Canada shall be taxable only in Canada if it is paid in respect of a loan made, guaranteed or insured, or a credit extended, guaranteed or insured by Export Development Canada, provided the loan or credit, as the case may be, was undertaken for the purpose of financing export from Canada; c) interest arising in Canada and paid to a resident of Kuwait shall be taxable only in Kuwait if it is paid in respect of a loan made, guaranteed or insured, or a credit extended, guaranteed or insured by the Government of Kuwait or by any institution specified and agreed to in letters exchanged between the competent authorities of the Contracting States, provided the loan or credit, as the case may be, was undertaken for the purpose of financing export from Kuwait.
Canada — Kuwait Tax Agreement Act, 2002 — C-6.6
a) interest arising in a Contracting State and paid in respect of indebtedness of the government of that Contracting State or of a political subdivision or local authority thereof shall, provided that the interest is beneficially owned by a resident of the other Contracting State, be taxable only in that other Contracting State;
Canada — Kuwait Tax Agreement Act, 2002 — C-6.6
b) interest arising in Kuwait and paid to a resident of Canada shall be taxable only in Canada if it is paid in respect of a loan made, guaranteed or insured, or a credit extended, guaranteed or insured by Export Development Canada, provided the loan or credit, as the case may be, was undertaken for the purpose of financing export from Canada;
Canada — Kuwait Tax Agreement Act, 2002 — C-6.6
c) interest arising in Canada and paid to a resident of Kuwait shall be taxable only in Kuwait if it is paid in respect of a loan made, guaranteed or insured, or a credit extended, guaranteed or insured by the Government of Kuwait or by any institution specified and agreed to in letters exchanged between the competent authorities of the Contracting States, provided the loan or credit, as the case may be, was undertaken for the purpose of financing export from Kuwait.
Canada — Kuwait Tax Agreement Act, 2002 — C-6.6 4
4 The term interest as used in this Article means income from debt-claims of every kind, whether or not secured by mortgage and whether or not carrying a right to participate in the debtor’s profits, and in particular, income from government securities and income from bonds or debentures, including premiums and prizes attaching to such securities, bonds or debentures as well as income which is subjected to the same taxation treatment as income from money lent by the laws of the Contracting State in which the income arises. However, the term interest does not include income dealt with in Article 10.
Canada — Kuwait Tax Agreement Act, 2002 — C-6.6 5
5 The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the interest, being a resident of a Contracting State, carries on business in the other Contracting State in which the interest arises, through a permanent establishment situated therein, or performs in that other Contracting State independent personal services from a fixed base situated therein, and the debt-claim in respect of which the interest is paid is effectively connected with such permanent establishment or fixed base. In such case the provisions of Article 7 or Article 14, as the case may be, shall apply.
Canada — Kuwait Tax Agreement Act, 2002 — C-6.6 6
6 Interest shall be deemed to arise in a Contracting State when the payer is a resident of that Contracting State. Where, however, the person paying the interest, whether that person is resident of a Contracting State or not, has in a Contracting State a permanent establishment or a fixed base in connection with which the indebtedness on which the interest is paid was incurred, and such interest is borne by such permanent establishment or fixed base, then such interest shall be deemed to arise in the Contracting State in which the permanent establishment or fixed base is situated.
Canada — Kuwait Tax Agreement Act, 2002 — C-6.6 7
7 Where, by reason of a special relationship between the payer and the beneficial owner or between both of them and some other person, the amount of the interest, having regard to the debt-claim for which it is paid, exceeds the amount which would have been agreed upon by the payer and the beneficial owner in the absence of such relationship, the provisions of this Article shall apply only to the last-mentioned amount. In such case, the excess part of the payments shall remain taxable according to the laws of each Contracting State, due regard being had to the other provisions of this Agreement.
Canada — Kuwait Tax Agreement Act, 2002 — C-6.6 1
1 Royalties arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other Contracting State.
Canada — Kuwait Tax Agreement Act, 2002 — C-6.6 2
2 However, such royalties may also be taxed in the Contracting State in which they arise and according to the laws of that Contracting State, but if a resident of the other Contracting State is the beneficial owner of the royalties the tax so charged shall not exceed 10 per cent of the gross amount of the royalties.
Canada — Kuwait Tax Agreement Act, 2002 — C-6.6 3
3 The term royalties as used in this Article means payments of any kind received as a consideration for the use of, or the right to use, any copyright of literary, artistic or scientific work including cinematograph films and works on films, tapes or other means of reproduction for use in connection with television or radio broadcasting, any patent, trade mark, design or model, plan, secret formula or process, or for the use of, or the right to use, industrial, commercial or scientific equipment, or for information concerning industrial, commercial or scientific experience.
Canada — Kuwait Tax Agreement Act, 2002 — C-6.6 4
4 The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the royalties, being a resident of a Contracting State, carries on business in the other Contracting State in which the royalties arise, through a permanent establishment situated therein, or performs in that other Contracting State independent personal services from a fixed base situated therein, and the right or property in respect of which the royalties are paid is effectively connected with such permanent establishment or fixed base. In such case the provisions of Article 7 or Article 14, as the case may be, shall apply.
Canada — Kuwait Tax Agreement Act, 2002 — C-6.6 5
5 Royalties shall be deemed to arise in a Contracting State when the payer is a resident of that Contracting State. Where, however, the person paying the royalties, whether that person is a resident of a Contracting State or not, has in a Contracting State a permanent establishment or a fixed base in connection with which the liability to pay the royalties was incurred, and such royalties are borne by such permanent establishment or fixed base, then such royalties shall be deemed to arise in the Contracting State in which the permanent establishment or fixed base is situated.
Canada — Kuwait Tax Agreement Act, 2002 — C-6.6 6
6 Where, by reason of a special relationship between the payer and the beneficial owner or between both of them and some other person, the amount of the royalties, having regard to the use, right or information for which they are paid, exceeds the amount which would have been agreed upon by the payer and the beneficial owner in the absence of such relationship, the provisions of this Article shall apply only to the last-mentioned amount. In such case, the excess part of the payments shall remain taxable according to the laws of each Contracting State, due regard being had to the other provisions of this Agreement.
Canada — Kuwait Tax Agreement Act, 2002 — C-6.6 1
1 Gains derived by a resident of a Contracting State from the alienation of immovable property referred to in Article 6 and situated in the other Contracting State may be taxed in that other Contracting State.
Canada — Kuwait Tax Agreement Act, 2002 — C-6.6 2
2 Gains from the alienation of movable property forming part of the business property of a permanent establishment which an enterprise of a Contracting State has in the other Contracting State or of movable property pertaining to a fixed base available to a resident of a Contracting State in the other Contracting State for the purpose of performing independent personal services, including such gains from the alienation of such a permanent establishment (alone or with the whole enterprise) or of such fixed base may be taxed in that other Contracting State.
Canada — Kuwait Tax Agreement Act, 2002 — C-6.6 3
3 Gains derived by an enterprise of a Contracting State from the alienation of ships or aircraft operated in international traffic or movable property pertaining to the operation of such ships or aircraft, shall be taxable only in that Contracting State.
Canada — Kuwait Tax Agreement Act, 2002 — C-6.6 4
4 Gains derived by a resident of a Contracting State from the alienation of: a) shares (other than shares listed on the Kuwaiti Stock Exchange or a Canadian stock exchange prescribed for the purpose of the Income Tax Act ) of the capital stock of a company the property of which consists wholly or principally of immovable property situated in the other Contracting State, and b) an interest in a partnership, trust or estate, the property of which consists wholly or principally of immovable property situated in the other Contracting State, may be taxed in that other Contracting State. For the purposes of this paragraph, the term immovable property includes the shares of a company referred to in subparagraph a) or an interest in a partnership, trust or estate referred to in subparagraph b) but does not include any property, other than rental property, in which the business of the company, partnership, trust or estate is carried on.
Canada — Kuwait Tax Agreement Act, 2002 — C-6.6
a) shares (other than shares listed on the Kuwaiti Stock Exchange or a Canadian stock exchange prescribed for the purpose of the Income Tax Act ) of the capital stock of a company the property of which consists wholly or principally of immovable property situated in the other Contracting State, and
Canada — Kuwait Tax Agreement Act, 2002 — C-6.6
b) an interest in a partnership, trust or estate, the property of which consists wholly or principally of immovable property situated in the other Contracting State,
Canada — Kuwait Tax Agreement Act, 2002 — C-6.6
may be taxed in that other Contracting State. For the purposes of this paragraph, the term immovable property includes the shares of a company referred to in subparagraph a) or an interest in a partnership, trust or estate referred to in subparagraph b) but does not include any property, other than rental property, in which the business of the company, partnership, trust or estate is carried on.
Canada — Kuwait Tax Agreement Act, 2002 — C-6.6 5
5 Gains from the alienation of any property other than that referred to in paragraphs 1, 2, 3 and 4, shall be taxable only in the Contracting State of which the alienator is a resident.
Canada — Kuwait Tax Agreement Act, 2002 — C-6.6 6
6 The provisions of paragraph 5 shall not affect the right of either of the Contracting States to levy, according to its law, a tax on gains from the alienation of any property derived by an individual who is a resident of the other Contracting State and has been a resident of the first-mentioned Contracting State at any time during the five years immediately preceding the alienation of the property.
Canada — Kuwait Tax Agreement Act, 2002 — C-6.6 7
7 Where an individual who ceases to be a resident of a Contracting State, and immediately thereafter becomes a resident of the other Contracting State, is treated for the purposes of taxation in the first-mentioned State as having alienated a property and is taxed in that State by reason thereof, the individual may elect to be treated for purposes of taxation in the other State as if the individual had, immediately before becoming a resident of that State, sold and repurchased the property for an amount equal to its fair market value at that time.
Canada — Kuwait Tax Agreement Act, 2002 — C-6.6 1
1 Income derived by an individual who is a resident of a Contracting State in respect of professional services or other activities of an independent character shall be taxable only in that Contracting State unless the individual has a fixed base regularly available in the other Contracting State for the purpose of performing the activities. If the individual has or had such a fixed base, the income may be taxed in the other Contracting State but only so much of it as is attributable to that fixed base.
Canada — Kuwait Tax Agreement Act, 2002 — C-6.6 2
2 The term professional services includes especially independent scientific, literary, artistic, educational or teaching activities, as well as the independent activities of physicians, lawyers, engineers, architects, dentists and accountants.
Canada — Kuwait Tax Agreement Act, 2002 — C-6.6 1
1 Subject to the provisions of Articles 16, 18, and 19, salaries, wages and other similar remuneration derived by a resident of a Contracting State in respect of an employment shall be taxable only in that Contracting State unless the employment is exercised in the other Contracting State. If the employment is so exercised, such remuneration as is derived therefrom may be taxed in that other Contracting State.
Canada — Kuwait Tax Agreement Act, 2002 — C-6.6 2
2 Notwithstanding the provisions of paragraph 1, remuneration derived by a resident of a Contracting State in respect of an employment exercised in the other Contracting State shall be taxable only in the first-mentioned Contracting State if: a) the recipient is present in the other Contracting State for a period or periods not exceeding in the aggregate 183 days in any twelve-month period commencing or ending in the calendar year concerned; and b) the remuneration is paid by, or on behalf of, an employer who is not a resident of the other Contracting State; and c) the remuneration is not borne by a permanent establishment or a fixed base which the employer has in the other Contracting State.
Canada — Kuwait Tax Agreement Act, 2002 — C-6.6
a) the recipient is present in the other Contracting State for a period or periods not exceeding in the aggregate 183 days in any twelve-month period commencing or ending in the calendar year concerned; and
Canada — Kuwait Tax Agreement Act, 2002 — C-6.6
b) the remuneration is paid by, or on behalf of, an employer who is not a resident of the other Contracting State; and
Canada — Kuwait Tax Agreement Act, 2002 — C-6.6
c) the remuneration is not borne by a permanent establishment or a fixed base which the employer has in the other Contracting State.
Canada — Kuwait Tax Agreement Act, 2002 — C-6.6 3
3 Notwithstanding the preceding provisions of this Article, remuneration derived in respect of an employment exercised aboard a ship or aircraft operated in international traffic by an enterprise of a Contracting State, shall be taxable only in that Contracting State, unless the remuneration is derived by a resident of the other Contracting State.
Canada — Kuwait Tax Agreement Act, 2002 — C-6.6
Directors’ fees and other similar payments derived by a resident of a Contracting State in the capacity as a member of the board of directors or a similar organ of a company which is a resident of the other Contracting State shall be taxable only in the first mentioned Contracting State.
Canada — Kuwait Tax Agreement Act, 2002 — C-6.6 1
1 Notwithstanding the provisions of Articles 14 and 15, income derived by a resident of a Contracting State as an entertainer, such as a theatre, motion picture, radio or television artiste, or a musician, or as an athlete, from that resident’s personal activities as such exercised in the other Contracting State, may be taxed in that other Contracting State.
Canada — Kuwait Tax Agreement Act, 2002 — C-6.6 2
2 Where income in respect of personal activities exercised by an entertainer or an athlete in that individual’s capacity as such accrues not to the entertainer or athlete personally but to another person, that income may, notwithstanding the provisions of Articles 7, 14 and 15, be taxed in the Contracting State in which the activities of the entertainer or athlete are exercised.
Canada — Kuwait Tax Agreement Act, 2002 — C-6.6 3
3 The provisions of paragraphs 1 and 2 shall not apply to income derived by entertainers or athletes who are residents of a Contracting State from personal activities as such exercised in the other Contracting State if their visit to that other Contracting State is substantially supported from the public funds of the first-mentioned Contracting State, including those of any political subdivision, a local authority or statutory body thereof, nor to income derived by a non-profit making organization in respect of such activities provided no part of its income is payable to, or is otherwise available for the personal benefit of its proprietors, founders or members.
Canada — Kuwait Tax Agreement Act, 2002 — C-6.6 1
1 Pensions and annuities arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other Contracting State.
Canada — Kuwait Tax Agreement Act, 2002 — C-6.6 2
2 Pensions arising in a Contracting State and paid to a resident of the other Contracting State may also be taxed in the Contracting State in which they arise, and according to the law of that Contracting State. However, in the case of periodic pension payments, other than payments under the social security legislation in a Contracting State, the tax so charged shall not exceed 15 per cent of the gross amount of the payment.
Canada — Kuwait Tax Agreement Act, 2002 — C-6.6 3
3 Annuities arising in a Contracting State and paid to a resident of the other Contracting State may also be taxed in the Contracting State in which they arise, and according to the law of that Contracting State; but the tax so charged shall not exceed 15 per cent of the portion thereof that is subject to tax in that Contracting State. However, this limitation does not apply to lump-sum payments arising on the surrender, cancellation, redemption, sale or other alienation of an annuity.
Canada — Kuwait Tax Agreement Act, 2002 — C-6.6 4
4 As used in this Article: a) the term pensions means periodic payments, including payments under the social security legislation in a Contracting State, made after retirement in consideration of past employment or by way of compensations for injuries received in connection with past employment; b) the term annuity means a stated sum payable periodically at stated times during life, or during a specified or ascertainable period of time, under an obligation to make the payments in return for adequate and full consideration in money or money’s worth.
Canada — Kuwait Tax Agreement Act, 2002 — C-6.6
a) the term pensions means periodic payments, including payments under the social security legislation in a Contracting State, made after retirement in consideration of past employment or by way of compensations for injuries received in connection with past employment;
Canada — Kuwait Tax Agreement Act, 2002 — C-6.6
b) the term annuity means a stated sum payable periodically at stated times during life, or during a specified or ascertainable period of time, under an obligation to make the payments in return for adequate and full consideration in money or money’s worth.
Canada — Kuwait Tax Agreement Act, 2002 — C-6.6 1
1 a) Salaries, wages and other similar remuneration, other than a pension, paid by a Contracting State or a political subdivision or a local authority thereof to an individual in respect of services rendered to that Contracting State or subdivision or authority shall be taxable only in that Contracting State. b) However, such salaries, wages and other similar remuneration shall be taxable only in the other Contracting State if the services are rendered in that Contracting State and the individual is a resident of that Contracting State who: (1) is a national of that Contracting State; or (2) did not become a resident of that Contracting State solely for the purpose of rendering the services.
Canada — Kuwait Tax Agreement Act, 2002 — C-6.6 (1)
b) However, such salaries, wages and other similar remuneration shall be taxable only in the other Contracting State if the services are rendered in that Contracting State and the individual is a resident of that Contracting State who: (1) is a national of that Contracting State; or (2) did not become a resident of that Contracting State solely for the purpose of rendering the services.
Canada — Kuwait Tax Agreement Act, 2002 — C-6.6 (1)
(1) is a national of that Contracting State; or
Canada — Kuwait Tax Agreement Act, 2002 — C-6.6 (2)
(2) did not become a resident of that Contracting State solely for the purpose of rendering the services.
Canada — Kuwait Tax Agreement Act, 2002 — C-6.6 2
2 The provisions of Articles 15, 16 and 17 shall apply to salaries, wages and other similar remuneration in respect of services rendered in connection with a business carried on by a Contracting State or a political subdivision or local authority thereof.
Canada — Kuwait Tax Agreement Act, 2002 — C-6.6
Payments which a student or business trainee who is or was immediately before visiting a Contracting State a resident of the other Contracting State and who is present in the first-mentioned Contracting State solely for the purpose of that individual’s education or training receives for the purpose of that individual’s maintenance, education or training shall not be taxed in that Contracting State, provided that such payments arise from sources outside that Contracting State.
Canada — Kuwait Tax Agreement Act, 2002 — C-6.6 1
1 Notwithstanding the provisions of Articles 10 and 11, dividends paid by a company that is a resident of a Contracting State, and interest that arises in that Contracting State and that is paid by a company that is a resident of that Contracting State, to a resident of the other Contracting State that is referred to in paragraph 2 of Article 4 and that is the beneficial owner of the dividends or interest, as the case may be, shall be taxable only in the other Contracting State provided that: a) the recipient, together with all other residents of the other Contracting State that are referred to in paragraph 2 of Article 4, neither own or control shares of the company representing more than 25 per cent of the value of all of its issued and outstanding shares nor control directly or indirectly in any manner whatever more than 25 per cent of the votes in respect of the shares of the company; and b) the recipient has not received the dividends or interest, as the case may be, in the course of carrying on an industrial or commercial activity.
Canada — Kuwait Tax Agreement Act, 2002 — C-6.6
a) the recipient, together with all other residents of the other Contracting State that are referred to in paragraph 2 of Article 4, neither own or control shares of the company representing more than 25 per cent of the value of all of its issued and outstanding shares nor control directly or indirectly in any manner whatever more than 25 per cent of the votes in respect of the shares of the company; and
Canada — Kuwait Tax Agreement Act, 2002 — C-6.6
b) the recipient has not received the dividends or interest, as the case may be, in the course of carrying on an industrial or commercial activity.