GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Income Tax Conventions Implementation Act, 1999 — I-3.54 (a)
(a) in Canada: (i) 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 next following that in which the Convention enters into force, (ii) in respect of other Canadian tax, for taxation years beginning on or after the first day of January in the calendar year next following that in which the Convention enters into force;
Income Tax Conventions Implementation Act, 1999 — I-3.54 (i)
(i) 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 next following that in which the Convention enters into force,
Income Tax Conventions Implementation Act, 1999 — I-3.54 (ii)
(ii) in respect of other Canadian tax, for taxation years beginning on or after the first day of January in the calendar year next following that in which the Convention enters into force;
Income Tax Conventions Implementation Act, 1999 — I-3.54 (b)
(b) in Portugal: (i) in respect of taxes withheld at source, the fact given rise to them appearing on or after the first day of January in the calendar year next following that in which the Convention enters into force, (ii) in respect of other taxes, to income derived during any taxable period beginning on or after the first day of January in the calendar year next following that in which the Convention enters into force.
Income Tax Conventions Implementation Act, 1999 — I-3.54 (i)
(i) in respect of taxes withheld at source, the fact given rise to them appearing on or after the first day of January in the calendar year next following that in which the Convention enters into force,
Income Tax Conventions Implementation Act, 1999 — I-3.54 (ii)
(ii) in respect of other taxes, to income derived during any taxable period beginning on or after the first day of January in the calendar year next following that in which the Convention enters into force.
Income Tax Conventions Implementation Act, 1999 — I-3.54 3
3 Notwithstanding the provisions of paragraph 2, the provisions of Article 8 and of paragraph 3 of Article 13 shall have effect in respect of taxes on income arising during the 1994 taxation year and subsequent taxation years.
Income Tax Conventions Implementation Act, 1999 — I-3.54 (a)
This Convention shall remain in force until terminated by a Contracting State. Either Contracting State may terminate the Convention in writing and through the diplomatic channel, by giving at least six months notice before the end of any calendar year beginning from the second year following that in which the instruments of ratification are exchanged. In such event, the Convention shall cease to have effect: (a) in Canada: (i) 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 next following that mentioned in the notice of termination, (ii) in respect of other Canadian tax, for taxation years beginning on or after the first day of January of the calendar year next following that mentioned in the notice of termination; (b) in Portugal: (i) in respect of taxes withheld at source, the fact given rise to them appearing on or after the first day of January of the calendar year next following that mentioned in the notice of termination, (ii) in respect of other taxes, to income derived during any taxable period beginning on or after the first day of January of the calendar year next following that mentioned in the notice of termination.
Income Tax Conventions Implementation Act, 1999 — I-3.54 (a)
(a) in Canada: (i) 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 next following that mentioned in the notice of termination, (ii) in respect of other Canadian tax, for taxation years beginning on or after the first day of January of the calendar year next following that mentioned in the notice of termination;
Income Tax Conventions Implementation Act, 1999 — I-3.54 (i)
(i) 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 next following that mentioned in the notice of termination,
Income Tax Conventions Implementation Act, 1999 — I-3.54 (ii)
(ii) in respect of other Canadian tax, for taxation years beginning on or after the first day of January of the calendar year next following that mentioned in the notice of termination;
Income Tax Conventions Implementation Act, 1999 — I-3.54 (b)
(b) in Portugal: (i) in respect of taxes withheld at source, the fact given rise to them appearing on or after the first day of January of the calendar year next following that mentioned in the notice of termination, (ii) in respect of other taxes, to income derived during any taxable period beginning on or after the first day of January of the calendar year next following that mentioned in the notice of termination.
Income Tax Conventions Implementation Act, 1999 — I-3.54 (i)
(i) in respect of taxes withheld at source, the fact given rise to them appearing on or after the first day of January of the calendar year next following that mentioned in the notice of termination,
Income Tax Conventions Implementation Act, 1999 — I-3.54 (ii)
(ii) in respect of other taxes, to income derived during any taxable period beginning on or after the first day of January of the calendar year next following that mentioned in the notice of termination.
Income Tax Conventions Implementation Act, 1999 — I-3.54
DONE in duplicate at Ottawa, this 14th day of June 1999, in the English, French and Portuguese languages, each version being equally authentic.
Income Tax Conventions Implementation Act, 1999 — I-3.54
At the moment of signing the Convention this day concluded between Canada and the Portuguese Republic for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, the undersigned have agreed upon the following provisions which shall be an integral part of the Convention.
Income Tax Conventions Implementation Act, 1999 — I-3.54 1
1 With reference to Article 3, paragraph 1(j), and Articles 5 and 8, ferry-boats, deep-sea ferry-boats or other vessels devoted principally to the transportation of passengers or goods exclusively between places in a Contracting State shall, when so operated, be deemed not to be operated in international traffic; the landing site or sites situated in a Contracting State and used regularly in such operation by such boats or vessels shall constitute a permanent establishment in that State of the enterprise operating such boats or vessels.
Income Tax Conventions Implementation Act, 1999 — I-3.54 2
2 With reference to Article 6, it is understood that its provisions shall also apply to income from immovable property and services which, according to the tax legislation of the Contracting State in which the property in question is situated, is assimilated to income from immovable property.
Income Tax Conventions Implementation Act, 1999 — I-3.54 3
3 With reference to Article 6, paragraph 3, it is understood that its provisions shall also apply to income from the alienation of property referred to therein.
Income Tax Conventions Implementation Act, 1999 — I-3.54 4
4 With reference to Article 7, paragraph 1, it is understood that the profits attributable to a permanent establishment in a Contracting State may be taxed in that State even though the permanent establishment has ceased to exist.
Income Tax Conventions Implementation Act, 1999 — I-3.54 5
5 With reference to Article 7, paragraph 3, the term expenses which are incurred for the purposes of the permanent establishment refers to expenses directly related to the activity of the permanent establishment which are deductible under the laws of the Contracting State in which the permanent establishment is situated.
Income Tax Conventions Implementation Act, 1999 — I-3.54 6
6 With reference to Article 9, paragraph 2, it is understood that the State being asked to make the adjustment to income is required to do it only if it considers that the adjustment made in the other Contracting State is justified in principle and in its amount.
Income Tax Conventions Implementation Act, 1999 — I-3.54 7
7 With reference to Article 10, paragraph 3, the term dividends also means, in the case of Portugal, profits attributable or paid under an arrangement for participation in profits (associaçao em participaçao).
Income Tax Conventions Implementation Act, 1999 — I-3.54 8
8 With reference to Article 12, it is understood that its provisions shall also apply to remuneration for technical assistance where such assistance is related to the use of, or the right to use, rights, property or information referred to in paragraph 3 of that Article.
Income Tax Conventions Implementation Act, 1999 — I-3.54 9
9 With reference to paragraph 6 of Article 13, it is agreed that, if the Canadian legislation concerning the taxation of former residents is amended in the sense of the Canadian announcement of December 23, 1998 (Communique no. 98-134), the provisions of paragraph 6 of Article 13 will automatically be replaced by the following: “6. 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. However, this provision shall not apply to property any gain from which, arising immediately before the individual became a resident of that other State, may be taxed in that other State nor to immovable property situated in a third State.”
Income Tax Conventions Implementation Act, 1999 — I-3.54
“6. 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. However, this provision shall not apply to property any gain from which, arising immediately before the individual became a resident of that other State, may be taxed in that other State nor to immovable property situated in a third State.”
Income Tax Conventions Implementation Act, 1999 — I-3.54 10
10 With reference to Article 14, paragraph 1, it is understood that the profits attributable to a fixed base in a Contracting State may be taxed in that State even though the fixed base has ceased to exist.
Income Tax Conventions Implementation Act, 1999 — I-3.54 11
11 With reference to Article 16, it is understood that remuneration paid by a company to a member of its boards in respect of the exercise of a continuous activity may be taxed in accordance with the provisions of Article 15.
Income Tax Conventions Implementation Act, 1999 — I-3.54 12
12 With reference to Article 17, paragraph 2, it is understood that its provisions shall not apply if it is established that neither the entertainer or the sportsperson nor persons related thereto, participate directly or indirectly in the profits of the person referred to in that paragraph.
Income Tax Conventions Implementation Act, 1999 — I-3.54 13
13 With reference to subparagraph (a) of paragraph 1 of Article 22, it is understood that the existing provisions of the law of Canada regarding the taxation of income from a foreign affiliate in force at the time of signature of the Convention shall continue to apply as long as they are not amended or terminated.
Income Tax Conventions Implementation Act, 1999 — I-3.54
The Government of Canada and the Government of the Republic of Uzbekistan, hereinafter referred to as the “Parties”, desiring to conclude a Convention for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital, have agreed as follows:
Income Tax Conventions Implementation Act, 1999 — I-3.54 1
1 This Convention shall apply to taxes on income and on capital imposed on behalf of Canada and on behalf of the Republic of Uzbekistan or of its local authorities, irrespective of the manner in which they are levied.
Income Tax Conventions Implementation Act, 1999 — I-3.54 3
3 The existing taxes to which this Convention shall apply are, in particular: (a) in the case of Canada, the taxes imposed by the Government of Canada under the Income Tax Act , (hereinafter referred to as “Canadian tax”); (b) in the case of the Republic of Uzbekistan: (i) the tax on income (profits) of legal persons, (ii) the tax on income of individuals, and (iii) the property tax, (hereinafter referred to as “Uzbekistan tax”).
Income Tax Conventions Implementation Act, 1999 — I-3.54 (a)
(a) in the case of Canada, the taxes imposed by the Government of Canada under the Income Tax Act , (hereinafter referred to as “Canadian tax”);
Income Tax Conventions Implementation Act, 1999 — I-3.54 (b)
(b) in the case of the Republic of Uzbekistan: (i) the tax on income (profits) of legal persons, (ii) the tax on income of individuals, and (iii) the property tax, (hereinafter referred to as “Uzbekistan tax”).
Income Tax Conventions Implementation Act, 1999 — I-3.54 (i)
(i) the tax on income (profits) of legal persons,
Income Tax Conventions Implementation Act, 1999 — I-3.54 (ii)
(ii) the tax on income of individuals, and
Income Tax Conventions Implementation Act, 1999 — I-3.54
(hereinafter referred to as “Uzbekistan tax”).
Income Tax Conventions Implementation Act, 1999 — I-3.54 4
4 This Convention shall also apply to any substantially similar taxes which are imposed by either Contracting State after the date of signature of this Convention in addition to, or in place of, the existing taxes. The competent authorities of the Contracting States shall notify each other of any substantial changes which have been made in their respective taxation laws.
Income Tax Conventions Implementation Act, 1999 — I-3.54 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 Uzbekistan means the Republic of Uzbekistan, including the territorial sea, and any area outside the territorial sea within which, in accordance with international law, the Republic of Uzbekistan has sovereign rights for the purpose of exploring and exploiting the natural resources of the seabed and its subsoil and the superjacent waters; (c) the terms a Contracting State and the other Contracting State mean, as the context requires, Canada or Uzbekistan; (d) 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; (e) the term person includes an individual, an estate, a trust, a company, a partnership and any other body of persons; (f) the term company means any body corporate or any entity which is treated as a body corporate for tax purposes; (g) the term competent authority means: (i) in the case of Canada, the Minister of National Revenue or his authorized representative, (ii) in the case of the Republic of Uzbekistan, the Chairman of the State Tax Committee or his authorized representative; (h) the term national means: (i) any individual possessing the nationality of a Contracting State, (ii) any legal person, partnership and association deriving its status as such from the laws in force in a Contracting State; (i) the term international traffic with reference to a resident of a Contracting State means any voyage of a ship or aircraft to transport passengers or property (whether or not operated or used by that resident) except where the principal purpose of the voyage is to transport passengers or property between places within the other Contracting State.
Income Tax Conventions Implementation Act, 1999 — I-3.54 (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, 1999 — I-3.54 (i)
(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,
Income Tax Conventions Implementation Act, 1999 — I-3.54 (b)
(b) the term Uzbekistan means the Republic of Uzbekistan, including the territorial sea, and any area outside the territorial sea within which, in accordance with international law, the Republic of Uzbekistan has sovereign rights for the purpose of exploring and exploiting the natural resources of the seabed and its subsoil and the superjacent waters;
Income Tax Conventions Implementation Act, 1999 — I-3.54 (c)
(c) the terms a Contracting State and the other Contracting State mean, as the context requires, Canada or Uzbekistan;
Income Tax Conventions Implementation Act, 1999 — I-3.54 (d)
(d) 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;
Income Tax Conventions Implementation Act, 1999 — I-3.54 (e)
(e) the term person includes an individual, an estate, a trust, a company, a partnership and any other body of persons;
Income Tax Conventions Implementation Act, 1999 — I-3.54 (f)
(f) the term company means any body corporate or any entity which is treated as a body corporate for tax purposes;
Income Tax Conventions Implementation Act, 1999 — I-3.54 (g)
(g) the term competent authority means: (i) in the case of Canada, the Minister of National Revenue or his authorized representative, (ii) in the case of the Republic of Uzbekistan, the Chairman of the State Tax Committee or his authorized representative;
Income Tax Conventions Implementation Act, 1999 — I-3.54 (i)
(i) in the case of Canada, the Minister of National Revenue or his authorized representative,
Income Tax Conventions Implementation Act, 1999 — I-3.54 (ii)
(ii) in the case of the Republic of Uzbekistan, the Chairman of the State Tax Committee or his authorized representative;
Income Tax Conventions Implementation Act, 1999 — I-3.54 (h)
(h) the term national means: (i) any individual possessing the nationality of a Contracting State, (ii) any legal person, partnership and association deriving its status as such from the laws in force in a Contracting State;
Income Tax Conventions Implementation Act, 1999 — I-3.54 (ii)
(ii) any legal person, partnership and association deriving its status as such from the laws in force in a Contracting State;
Income Tax Conventions Implementation Act, 1999 — I-3.54 (i)
(i) the term international traffic with reference to a resident of a Contracting State means any voyage of a ship or aircraft to transport passengers or property (whether or not operated or used by that resident) except where the principal purpose of the voyage is to transport passengers or property between places within the other Contracting State.
Income Tax Conventions Implementation Act, 1999 — I-3.54 2
2 As regards the application at any time of this Convention by a Contracting State, any term not defined therein shall, unless the context otherwise requires, have the meaning which it has at that time for the purposes of the law of that State concerning the taxes to which this Convention applies.
Income Tax Conventions Implementation Act, 1999 — I-3.54 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 his domicile, residence, place of incorporation, place of management or any other criterion of a similar nature. But this term does not include any person who is liable to tax in that State in respect only of income from sources in that State or capital situated therein. The term shall also include the government of a Contracting State or a local authority thereof, or any agency or instrumentality of any such government or authority.
Income Tax Conventions Implementation Act, 1999 — I-3.54 2
2 Where by reason of the provisions of paragraph 1 an individual is a resident of both Contracting States, then his status shall be determined as follows: (a) he shall be deemed to be a resident only of the State in which he has a permanent home available to him; if he has a permanent home available to him in both States, he shall be deemed to be a resident only of the State with which his personal and economic relations are closer (centre of vital interests); (b) if the State in which he has his centre of vital interests cannot be determined, or if he has not a permanent home available to him in either State, he shall be deemed to be a resident only of the State in which he has an habitual abode; (c) if he has an habitual abode in both States or in neither of them, he shall be deemed to be a resident only of the State of which he is a national; (d) if he 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, 1999 — I-3.54 (c)
(c) if he has an habitual abode in both States or in neither of them, he shall be deemed to be a resident only of the State of which he is a national;
Income Tax Conventions Implementation Act, 1999 — I-3.54 (d)
(d) if he 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, 1999 — I-3.54 3
3 Where by reason of the provisions of paragraph 1 a company is a resident of both Contracting States, then its status shall be determined as follows: (a) it shall be deemed to be a resident only of the State of which it is a national; (b) if it is a national of neither of the States, it shall be deemed to be a resident only of the State in which its place of effective management is situated.
Income Tax Conventions Implementation Act, 1999 — I-3.54 (a)
(a) it shall be deemed to be a resident only of the State of which it is a national;
Income Tax Conventions Implementation Act, 1999 — I-3.54 (b)
(b) if it is a national of neither of the States, it shall be deemed to be a resident only of the State in which its place of effective management is situated.