GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Canada–Namibia Tax Convention Act, 2013 — C-7.2 1
1 Where (a) an enterprise of a Contracting State participates directly or indirectly in the management, control or capital of an enterprise of the other Contracting State, or (b) the same persons participate directly or indirectly in the management, control or capital of an enterprise of a Contracting State and an enterprise of the other Contracting State,
Canada–Namibia Tax Convention Act, 2013 — C-7.2 (a)
(a) an enterprise of a Contracting State participates directly or indirectly in the management, control or capital of an enterprise of the other Contracting State, or
Canada–Namibia Tax Convention Act, 2013 — C-7.2 (b)
(b) the same persons participate directly or indirectly in the management, control or capital of an enterprise of a Contracting State and an enterprise of the other Contracting State,
Canada–Namibia Tax Convention Act, 2013 — C-7.2
and in either case conditions are made or imposed between the two enterprises in their commercial or financial relations that differ from those that would be made between independent enterprises, then any income that would, but for those conditions, have accrued to one of the enterprises, but, by reason of those conditions, has not so accrued, may be included in the income of that enterprise and taxed accordingly.
Canada–Namibia Tax Convention Act, 2013 — C-7.2 2
2 Where a Contracting State includes in the profits of an enterprise of that State – and taxes accordingly – profits on which an enterprise of the other Contracting State has been charged to tax in that other State and the profits so included is income that would have accrued to the enterprise of the first-mentioned State if the conditions made between the two enterprises had been those that would have been made between independent enterprises, then that other State shall make an appropriate adjustment to the amount of tax charged therein on those profits. In determining such adjustment, due regard shall be had to the other provisions of this Convention and the competent authorities of the Contracting States shall if necessary consult each other.
Canada–Namibia Tax Convention Act, 2013 — C-7.2 3
3 A Contracting State shall not change the income of an enterprise in the circumstances referred to in paragraph 1 after the expiry of the time limits provided in its domestic laws and, in any case, after seven years from the end of the year in which the income that would be subject to such change would, but for the conditions referred to in paragraph 1, have been attributed to that enterprise.
Canada–Namibia Tax Convention Act, 2013 — C-7.2 4
4 The provisions of paragraphs 2 and 3 shall not apply in the case of fraud, wilful default or neglect.
Canada–Namibia Tax Convention Act, 2013 — C-7.2 1
1 Dividends paid by a company that is a resident of a Contracting State to a resident of the other Contracting State may be taxed in that other State.
Canada–Namibia Tax Convention Act, 2013 — C-7.2 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 the beneficial owner of the dividends is a resident of the other Contracting State, the tax so charged shall not exceed: (a) 5 per cent of the gross amount of the dividends if the beneficial owner is a company (other than a partnership) which: (i) holds directly at least 25 per cent of the share capital of the company paying the dividends where that company is a resident of Namibia, (ii) controls directly or indirectly at least 25 per cent of the voting power in the company paying the dividends where that company is a resident of Canada; and (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–Namibia Tax Convention Act, 2013 — C-7.2 (a)
(a) 5 per cent of the gross amount of the dividends if the beneficial owner is a company (other than a partnership) which: (i) holds directly at least 25 per cent of the share capital of the company paying the dividends where that company is a resident of Namibia, (ii) controls directly or indirectly at least 25 per cent of the voting power in the company paying the dividends where that company is a resident of Canada; and
Canada–Namibia Tax Convention Act, 2013 — C-7.2 (i)
(i) holds directly at least 25 per cent of the share capital of the company paying the dividends where that company is a resident of Namibia,
Canada–Namibia Tax Convention Act, 2013 — C-7.2 (ii)
(ii) controls directly or indirectly at least 25 per cent of the voting power in the company paying the dividends where that company is a resident of Canada; and
Canada–Namibia Tax Convention Act, 2013 — C-7.2 (b)
(b) 15 per cent of the gross amount of the dividends, in all other cases.
Canada–Namibia Tax Convention Act, 2013 — C-7.2
This paragraph shall not affect the taxation of the company in respect of the profits out of which the dividends are paid.
Canada–Namibia Tax Convention Act, 2013 — C-7.2 3
3 The term dividends as used in this Article means income from shares, “ jouissance ” shares or “ jouissance ” rights, mining shares, founders’ shares or other rights, not being debt-claims, participating in profits, as well as income which is subjected to the same taxation treatment as income from shares by the laws of the State of which the company making the distribution is a resident.
Canada–Namibia Tax Convention Act, 2013 — C-7.2 4
4 The provisions of paragraphs 1 and 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, and the holding in respect of which the dividends are paid is effectively connected with such permanent establishment. In such case, the provisions of Article 7 shall apply.
Canada–Namibia Tax Convention Act, 2013 — C-7.2 5
5 Where a company that is a resident of a Contracting State derives profits or income from the other Contracting State, that other 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 situated in that other State, nor subject the company’s undistributed profits to a tax on undistributed profits, even if the dividends paid or the undistributed profits consist wholly or partly of profits or income arising in such other State.
Canada–Namibia Tax Convention Act, 2013 — C-7.2 1
1 Interest arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other State.
Canada–Namibia Tax Convention Act, 2013 — C-7.2 2
2 However, such interest may also be taxed in the Contracting State in which it arises and according to the laws of that State, but if the beneficial owner of the interest is a resident of the other Contracting State, the tax so charged shall not exceed 10 per cent of the gross amount of the interest.
Canada–Namibia Tax Convention Act, 2013 — C-7.2 3
3 Notwithstanding the provisions of paragraph 2: (a) interest arising in a Contracting State and paid to, and beneficially owned, by the Government of the other Contracting State or of a political subdivision or local authority thereof, shall be taxable only in that other State; (b) interest arising in a Contracting State and paid in respect of indebtedness of the government of that State or of a political subdivision or local authority thereof shall, if the interest is beneficially owned by a resident of the other Contracting State, be taxable only in that other State; (c) interest arising in Namibia 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 the Export Development Canada; (d) interest arising in Canada and paid to a resident of Namibia shall be taxable only in Namibia if it is paid in respect of a loan made, guaranteed or insured, or a credit extended, guaranteed or insured by a financial institution of a public character with the objective of promoting exports as may be agreed to in writing between the competent authorities of the Contracting States; and (e) interest arising in a Contracting State and paid to a resident of the other Contracting State that is operated exclusively to administer or provide benefits under one or more pension, retirement or employee benefits plans shall not be taxable in the first-mentioned State provided that (i) the resident is the beneficial owner of the interest and is generally exempt from tax in the other State, and (ii) the interest is not derived from carrying on a trade or a business or from a related person.
Canada–Namibia Tax Convention Act, 2013 — C-7.2 (a)
(a) interest arising in a Contracting State and paid to, and beneficially owned, by the Government of the other Contracting State or of a political subdivision or local authority thereof, shall be taxable only in that other State;
Canada–Namibia Tax Convention Act, 2013 — C-7.2 (b)
(b) interest arising in a Contracting State and paid in respect of indebtedness of the government of that State or of a political subdivision or local authority thereof shall, if the interest is beneficially owned by a resident of the other Contracting State, be taxable only in that other State;
Canada–Namibia Tax Convention Act, 2013 — C-7.2 (c)
(c) interest arising in Namibia 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 the Export Development Canada;
Canada–Namibia Tax Convention Act, 2013 — C-7.2 (d)
(d) interest arising in Canada and paid to a resident of Namibia shall be taxable only in Namibia if it is paid in respect of a loan made, guaranteed or insured, or a credit extended, guaranteed or insured by a financial institution of a public character with the objective of promoting exports as may be agreed to in writing between the competent authorities of the Contracting States; and
Canada–Namibia Tax Convention Act, 2013 — C-7.2 (e)
(e) interest arising in a Contracting State and paid to a resident of the other Contracting State that is operated exclusively to administer or provide benefits under one or more pension, retirement or employee benefits plans shall not be taxable in the first-mentioned State provided that (i) the resident is the beneficial owner of the interest and is generally exempt from tax in the other State, and (ii) the interest is not derived from carrying on a trade or a business or from a related person.
Canada–Namibia Tax Convention Act, 2013 — C-7.2 (i)
(i) the resident is the beneficial owner of the interest and is generally exempt from tax in the other State, and
Canada–Namibia Tax Convention Act, 2013 — C-7.2 (ii)
(ii) the interest is not derived from carrying on a trade or a business or from a related person.
Canada–Namibia Tax Convention Act, 2013 — C-7.2 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 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 State in which the income arises. Penalty charges for late payment shall not be regarded as interest for the purpose of this Article. The term interest also does not include income dealt with in Article 8 or Article 10.
Canada–Namibia Tax Convention Act, 2013 — C-7.2 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, and the debt-claim in respect of which the interest is paid is effectively connected with such permanent establishment. In such case, the provisions of Article 7 shall apply.
Canada–Namibia Tax Convention Act, 2013 — C-7.2 6
6 Interest shall be deemed to arise in a Contracting State when the payer is a resident of that State. Where, however, the person paying the interest, whether the payer is a resident of a Contracting State or not, has in a Contracting State a permanent establishment in connection with which the indebtedness on which the interest is paid was incurred, and such interest is borne by such permanent establishment, then such interest shall be deemed to arise in the State in which the permanent establishment is situated.
Canada–Namibia Tax Convention Act, 2013 — C-7.2 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 that 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 Convention.
Canada–Namibia Tax Convention Act, 2013 — C-7.2 1
1 Royalties arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other State.
Canada–Namibia Tax Convention Act, 2013 — C-7.2 2
2 However, such royalties may also be taxed in the Contracting State in which they arise and according to the laws of that State, but if the beneficial owner of the royalties is a resident of the other Contracting State, the tax so charged shall not exceed 10 per cent of the gross amount of the royalties.
Canada–Namibia Tax Convention Act, 2013 — C-7.2 3
3 Notwithstanding the provisions of paragraph 2, copyright royalties and other like payments in respect of the production or reproduction of any literary, dramatic, musical or other artistic work (but not including royalties in respect of motion picture films nor royalties in respect of works on film or videotape or other means of reproduction for use in connection with television broadcasting) arising in a Contracting State and paid to a resident of the other Contracting State, who is the beneficial owner of the royalties, shall be taxable only in that other State.
Canada–Namibia Tax Convention Act, 2013 — C-7.2 4
4 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, patent, trade mark, design or model, plan, secret formula or process or other intangible property, or for the use of, or the right to use, industrial, commercial or scientific equipment, or for information concerning industrial, commercial or scientific experience, and includes payments of any kind in respect of motion picture films and works on film, videotape or other means of reproduction for use in connection with television.
Canada–Namibia Tax Convention Act, 2013 — C-7.2 5
5 The provisions of paragraphs 1, 2 and 3 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, and the right or property in respect of which the royalties are paid is effectively connected with such permanent establishment. In such case, the provisions of Article 7 shall apply.
Canada–Namibia Tax Convention Act, 2013 — C-7.2 6
6 Royalties shall be deemed to arise in a Contracting State when the payer is a resident of that State. Where, however, the person paying the royalties, whether the payer is a resident of a Contracting State or not, has in a Contracting State a permanent establishment in connection with which the liability to pay the royalties was incurred, and such royalties are borne by such permanent establishment, then such royalties shall be deemed to arise in the State in which the permanent establishment is situated.
Canada–Namibia Tax Convention Act, 2013 — C-7.2 7
7 Where, by reason of a special relationship between the payer and the beneficial owner or between both of them and another person, the amount of the royalties, having regard to the use, right or information for which they are paid, exceeds the amount that 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 Convention.
Canada–Namibia Tax Convention Act, 2013 — C-7.2 1
1 Gains derived by a resident of a Contracting State from the alienation of immovable property situated in the other Contracting State may be taxed in that other State.
Canada–Namibia Tax Convention Act, 2013 — C-7.2 2
2 Gains from the alienation of movable property forming part of the business property of a permanent establishment that an enterprise of a Contracting State has or had in the other Contracting State, including such gains from the alienation of such a permanent establishment (alone or with the whole enterprise), may be taxed in that other State.
Canada–Namibia Tax Convention Act, 2013 — C-7.2 3
3 Gains derived by an enterprise of a Contracting State from the alienation of ships or aircraft operated in international traffic, or from movable property pertaining to the operation of such ships or aircraft, shall be taxable only in that State.
Canada–Namibia Tax Convention Act, 2013 — C-7.2 4
4 Gains derived by a resident of a Contracting State from the alienation of (a) shares, the value of which is derived principally from immovable property situated in the other State, or (b) an interest in a trust and, in the case of Canada, an interest in a partnership, the value of which is derived principally from immovable property situated in that other State,
Canada–Namibia Tax Convention Act, 2013 — C-7.2 (a)
(a) shares, the value of which is derived principally from immovable property situated in the other State, or
Canada–Namibia Tax Convention Act, 2013 — C-7.2 (b)
(b) an interest in a trust and, in the case of Canada, an interest in a partnership, the value of which is derived principally from immovable property situated in that other State,
Canada–Namibia Tax Convention Act, 2013 — C-7.2
may be taxed in that other State. For the purposes of this paragraph, the term immovable property does not include any property, other than rental property, in which the business of the company, partnership or trust is carried on.
Canada–Namibia Tax Convention Act, 2013 — C-7.2 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–Namibia Tax Convention Act, 2013 — C-7.2 1
1 Subject to the provisions of Articles 15, 17 and 18, salaries, wages and other remuneration derived by a resident of a Contracting State in respect of an employment shall be taxable only in that 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 State.
Canada–Namibia Tax Convention Act, 2013 — C-7.2 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 State if the recipient is present in the other State for a period or periods not exceeding in the aggregate 183 days in any twelve-month period commencing or ending in the tax year concerned, and the remuneration is paid by, or on behalf of, an employer who is not a resident of the other State, and such remuneration is not borne by a permanent establishment that the employer has in the other State.
Canada–Namibia Tax Convention Act, 2013 — C-7.2 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 State unless the remuneration is derived by a resident of the other Contracting State.
Canada–Namibia Tax Convention Act, 2013 — C-7.2
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 of a company which is a resident of the other Contracting State may be taxed in that other State.
Canada–Namibia Tax Convention Act, 2013 — C-7.2 1
1 Notwithstanding the provisions of Articles 7 and 14, 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 a sportsperson, from that resident’s personal activities as such exercised in the other Contracting State, may be taxed in that other State.
Canada–Namibia Tax Convention Act, 2013 — C-7.2 2
2 Where income in respect of personal activities exercised by an entertainer or a sportsperson in that individual’s capacity as such accrues not to the entertainer or a sportsperson personally but to another person, that income may, notwithstanding the provisions of Articles 7 and 14, be taxed in the Contracting State in which the activities of the entertainer or sportsperson are exercised.
Canada–Namibia Tax Convention Act, 2013 — C-7.2 3
3 Notwithstanding the provisions of paragraphs 1 and 2 income derived by a resident of a Contracting State, who is an entertainer or sportsperson, from that person’s personal activities as such in the other Contracting State, shall be exempt from tax in the Contracting State in which these activities are exercised if the activities are exercised within the framework of a visit which is substantially supported by the other Contracting State, a political subdivision, a local authority or a public institution thereof.
Canada–Namibia Tax Convention Act, 2013 — C-7.2
Any pension derived from sources within a Contracting State by an individual who is a resident of the other Contracting State and is subject to tax on the whole or a portion thereof in the other State, shall be exempt from tax in the first-mentioned State to the extent that such pension is subjected to tax in the other State.
Canada–Namibia Tax Convention Act, 2013 — C-7.2 1. (a)
1. (a) 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 State or subdivision or authority shall be taxable only in that State. (b) However, such remuneration shall be taxable only in the other Contracting State if the services are rendered in that State and the individual is a resident of that State who: (i) is a national of that State, or (ii) did not become a resident of that State solely for the purpose of rendering the services.
Canada–Namibia Tax Convention Act, 2013 — C-7.2 (b)
(b) However, such remuneration shall be taxable only in the other Contracting State if the services are rendered in that State and the individual is a resident of that State who: (i) is a national of that State, or (ii) did not become a resident of that State solely for the purpose of rendering the services.
Canada–Namibia Tax Convention Act, 2013 — C-7.2 (ii)
(ii) did not become a resident of that State solely for the purpose of rendering the services.
Canada–Namibia Tax Convention Act, 2013 — C-7.2 2
2 The provisions of Articles 14 and 15 shall apply to remuneration in respect of services rendered in connection with a business carried on by a Contracting State or a political subdivision or a local authority thereof.