GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Income Tax Conventions Implementation Act, 1996 — I-3.51 2
2 The provisions of paragraph 1 shall not apply to income other than income from immovable property if the recipient of such income, being a resident of a Contracting State, carries on business in the other Contracting State through a permanent establishment situated therein, or performs in that other State independent personal services from a fixed base situated therein, and the right or property in respect of which the income is paid is effectively connected with such permanent establishment or fixed base. In such case, the provisions of Article 7 or Article 15, as the case may be, shall apply.
Income Tax Conventions Implementation Act, 1996 — I-3.51 3
3 Notwithstanding paragraphs 1 and 2 items of income of a resident of a Contracting State not dealt with in the foregoing Articles of this Agreement and arising in the other Contracting State may also be taxed in that other State, and according to the law of that State.
Income Tax Conventions Implementation Act, 1996 — I-3.51 1
1 Capital represented by immovable property owned by a resident of a Contracting State and situated in the other Contracting State may be taxed in that other State.
Income Tax Conventions Implementation Act, 1996 — I-3.51 2
2 Capital represented by 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 by 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 may be taxed in that other State.
Income Tax Conventions Implementation Act, 1996 — I-3.51 3
3 Capital represented by ships and aircraft operated in international traffic by an enterprise of a Contracting State and by movable property pertaining to the operation of such ships and aircraft shall be taxable only in that State.
Income Tax Conventions Implementation Act, 1996 — I-3.51 1
1 In the case of Canada, double taxation shall be avoided as follows: (a) Subject to the existing provisions of the law of Canada regarding the deduction from tax payable in Canada of tax paid in a territory outside Canada and to any subsequent modification of those provisions — which shall not affect the general principle hereof — and unless a greater deduction or relief is provided under the laws of Canada, tax payable in Tanzania on profits, income or gains arising in Tanzania shall be deducted from any Canadian tax payable in respect of such profits, income or gains. (b) Subject to the existing provisions of the law of Canada regarding the determination of the exempt surplus of a foreign affiliate and to any subsequent modification of those provisions — which shall not affect the general principle hereof — for the purpose of computing Canadian tax, a company which is a resident of Canada shall be allowed to deduct in computing its taxable income any dividend received by it out of the exempt surplus of a foreign affiliate which is a resident of Tanzania.
Income Tax Conventions Implementation Act, 1996 — I-3.51 (a)
(a) Subject to the existing provisions of the law of Canada regarding the deduction from tax payable in Canada of tax paid in a territory outside Canada and to any subsequent modification of those provisions — which shall not affect the general principle hereof — and unless a greater deduction or relief is provided under the laws of Canada, tax payable in Tanzania on profits, income or gains arising in Tanzania shall be deducted from any Canadian tax payable in respect of such profits, income or gains.
Income Tax Conventions Implementation Act, 1996 — I-3.51 (b)
(b) Subject to the existing provisions of the law of Canada regarding the determination of the exempt surplus of a foreign affiliate and to any subsequent modification of those provisions — which shall not affect the general principle hereof — for the purpose of computing Canadian tax, a company which is a resident of Canada shall be allowed to deduct in computing its taxable income any dividend received by it out of the exempt surplus of a foreign affiliate which is a resident of Tanzania.
Income Tax Conventions Implementation Act, 1996 — I-3.51 2
2 In the case of Tanzania, double taxation shall be avoided as follows: subject to the provisions of the law of Tanzania, regarding the allowance of a credit to a Tanzanian resident against Tanzanian tax of tax payable in a territory outside Tanzania, Canadian tax payable under the laws of Canada in accordance with this Agreement, whether directly or by deduction, in respect of income from sources within Canada shall be allowed as a credit against any Tanzanian tax payable in respect of that income. The credit shall not, however, exceed that Tanzanian tax, computed before allowing any such credit which is attributable to the income derived from Canada.
Income Tax Conventions Implementation Act, 1996 — I-3.51 3
3 Where, in accordance with the provisions of this Agreement, income derived or capital owned by a resident of Tanzania is exempt from tax in Tanzania, Tanzania may nevertheless, in calculating the amount of tax on the remaining income or capital of such a resident, take into account the exempted income or capital.
Income Tax Conventions Implementation Act, 1996 — I-3.51 4
4 For the purposes of paragraph 1(a), tax payable in Tanzania by a resident of Canada, (a) in respect of profits attributable to a trade or business carried on by it in Tanzania, shall be deemed to include any amount which would have been payable as Tanzanian tax for any year but for an exemption from, or reduction of, tax granted for that year or any part thereof under: (b) paragraphs 24, 25 and 26 of the second schedule to the Income Tax Act No. 33 of 1973; so far as they were in force on, and have not been modified since, the date of signature of this Agreement, or have been modified only in minor respects so as not to affect their general character; and except to the extent that any of the said provisions has the effect of exempting or relieving a source of income for a period in excess of ten years; or (c) any other provisions which may subsequently be made granting an exemption or reduction of tax which is agreed by the competent authorities of the Contracting States to be of a substantially similar character, if it has not been modified thereafter or has been modified only in minor respects so as not to affect its general character.
Income Tax Conventions Implementation Act, 1996 — I-3.51 (a)
(a) in respect of profits attributable to a trade or business carried on by it in Tanzania, shall be deemed to include any amount which would have been payable as Tanzanian tax for any year but for an exemption from, or reduction of, tax granted for that year or any part thereof under:
Income Tax Conventions Implementation Act, 1996 — I-3.51
shall be deemed to include any amount which would have been payable as Tanzanian tax for any year but for an exemption from, or reduction of, tax granted for that year or any part thereof under:
Income Tax Conventions Implementation Act, 1996 — I-3.51 (b)
(b) paragraphs 24, 25 and 26 of the second schedule to the Income Tax Act No. 33 of 1973; so far as they were in force on, and have not been modified since, the date of signature of this Agreement, or have been modified only in minor respects so as not to affect their general character; and except to the extent that any of the said provisions has the effect of exempting or relieving a source of income for a period in excess of ten years; or
Income Tax Conventions Implementation Act, 1996 — I-3.51 (c)
(c) any other provisions which may subsequently be made granting an exemption or reduction of tax which is agreed by the competent authorities of the Contracting States to be of a substantially similar character, if it has not been modified thereafter or has been modified only in minor respects so as not to affect its general character.
Income Tax Conventions Implementation Act, 1996 — I-3.51 5
5 For the purposes of this Article, profits, income or gains of a resident of a Contracting State which are taxed in the other Contracting State in accordance with this Agreement shall be deemed to arise from sources in that other State.
Income Tax Conventions Implementation Act, 1996 — I-3.51 1
1 The 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 are or may be subjected.
Income Tax Conventions Implementation Act, 1996 — I-3.51 2
2 The taxation on a permanent establishment which an enterprise of a Contracting State has in the other Contracting State shall not be less favourably levied in that other State than the taxation levied on enterprises of that other State carrying on the same activities.
Income Tax Conventions Implementation Act, 1996 — I-3.51 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 or 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, 1996 — I-3.51 5
5 In this Article, the term “taxation” means taxes which are the subject of this Agreement.
Income Tax Conventions Implementation Act, 1996 — I-3.51 3
3 A Contracting State shall not, after the expiry of the time limits provided in its national laws and, in any case, after five years from the end of the taxable period in which the income concerned has accrued, increase the tax base of a resident of either of the Contracting States by including therein items of income which have also been charged to tax in the other Contracting State. This paragraph shall not apply in the case of fraud, wilful default or neglect.
Income Tax Conventions Implementation Act, 1996 — I-3.51 4
4 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 Agreement.
Income Tax Conventions Implementation Act, 1996 — I-3.51 5
5 The competent authorities of the Contracting States may consult together for the elimination of double taxation in cases not provided for in the Agreement and may communicate with each other directly for the purpose of applying the Agreement.
Income Tax Conventions Implementation Act, 1996 — I-3.51 6
6 The competent authorities of the Contracting States, through consultations, may develop appropriate bilateral procedures, conditions, methods, and techniques for the implementation of the mutual agreement procedure provided for in this Article. In addition, a competent authority may devise appropriate unilateral procedures, conditions, methods and techniques to facilitate the above mentioned bilateral actions and the implementation of the mutual agreement procedure.
Income Tax Conventions Implementation Act, 1996 — I-3.51 1
1 The competent authorities of the Contracting States shall exchange such information as is necessary for carrying out the provisions of this Agreement or of the domestic laws of the Contracting States concerning taxes covered by the Agreement insofar as the taxation thereunder is not contrary to the Agreement, in particular for the prevention of fraud or evasion of such taxes. 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. However, if the information is originally regarded as secret in the transmitting State it 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, the taxes covered by the Agreement.
Income Tax Conventions Implementation Act, 1996 — I-3.51 2
2 Such persons or authorities shall use the information only for such purposes, but may disclose the information in public court proceedings or in judicial decisions. The competent authorities of the Contracting States may, through consultation, develop appropriate conditions, methods and techniques concerning the matters in respect of which such exchange of information shall be made, including where appropriate, exchange of information regarding tax avoidance.
Income Tax Conventions Implementation Act, 1996 — I-3.51 3
3 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 or 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, 1996 — I-3.51 4
4 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 was involved notwithstanding the fact that the other State does not, at that time, need such information. If specifically requested by the competent authority of a Contracting State, the competent authority of the other Contracting State shall endeavour to provide information under this Article in the form requested, such as depositions of witnesses and copies of unedited original documents (including books, papers, statements, records, accounts or writings), to the same extent such depositions and documents can be obtained under the laws and administrative practices of that other State with respect to its own taxes.
Income Tax Conventions Implementation Act, 1996 — I-3.51 1
1 Nothing in this Agreement shall affect the fiscal privileges of diplomatic agents or consular officers under the general rules of international law or under the provisions of special agreements.
Income Tax Conventions Implementation Act, 1996 — I-3.51 2
2 Notwithstanding 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 Agreement to be a resident of the sending State if he is liable in the sending State to the same obligations in relation to tax on his total income as are residents of that sending State.
Income Tax Conventions Implementation Act, 1996 — I-3.51 3
3 The Agreement 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 their total income as are residents thereof.
Income Tax Conventions Implementation Act, 1996 — I-3.51 1
1 The provisions of this Agreement shall not be construed to restrict in any manner any exemption, allowance, credit or other deduction accorded (a) by the laws of a Contracting State in the determination of the tax imposed by that State; or (b) by any other agreement entered into by a Contracting State.
Income Tax Conventions Implementation Act, 1996 — I-3.51 2
2 Nothing in the Agreement shall be construed as preventing Canada from imposing a tax on amounts included in the income of a resident of Canada with respect to a partnership, trust, or controlled foreign affiliate, in which he has an interest.
Income Tax Conventions Implementation Act, 1996 — I-3.51 3
3 The Agreement shall not apply to any company, trust or partnership that is a resident of a Contracting State and is beneficially owned or controlled directly or indirectly by one or more persons who are not residents of that State, if the amount of the tax imposed on the income or capital of the company, trust or partnership by that State is substantially lower than the amount that would be imposed by that State if all of the shares of the capital stock of the company or all of the interests in the trust or partnership, as the case may be, were beneficially owned by one or more individuals who were residents of that State.
Income Tax Conventions Implementation Act, 1996 — I-3.51 1
1 This Agreement shall be ratified and the instruments of ratification shall be exchanged at the City of Dar-Es-Salaam, United Republic of Tanzania.
Income Tax Conventions Implementation Act, 1996 — I-3.51 2
2 The Agreement shall enter into force upon the exchange of instruments of ratification and its provisions shall 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 in the calendar year next following the year in which the Agreement enters into force, and (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 the year in which the Agreement enters into force; (b) in Tanzania: (i) in respect of taxes withheld at source, to amounts derived on or after the first day of January in the calendar year next following the year in which the Agreement enters into force, and (ii) in respect of other taxes on income and taxes on capital, to taxes chargeable for the taxable year beginning on or after the first day of January in the calendar year next following the year in which the Agreement enters into force.
Income Tax Conventions Implementation Act, 1996 — I-3.51 (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 the year in which the Agreement enters into force, and (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 the year in which the Agreement enters into force;
Income Tax Conventions Implementation Act, 1996 — I-3.51 (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 the year in which the Agreement enters into force, and
Income Tax Conventions Implementation Act, 1996 — I-3.51 (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 the year in which the Agreement enters into force;
Income Tax Conventions Implementation Act, 1996 — I-3.51 (b)
(b) in Tanzania: (i) in respect of taxes withheld at source, to amounts derived on or after the first day of January in the calendar year next following the year in which the Agreement enters into force, and (ii) in respect of other taxes on income and taxes on capital, to taxes chargeable for the taxable year beginning on or after the first day of January in the calendar year next following the year in which the Agreement enters into force.
Income Tax Conventions Implementation Act, 1996 — I-3.51 (i)
(i) in respect of taxes withheld at source, to amounts derived on or after the first day of January in the calendar year next following the year in which the Agreement enters into force, and
Income Tax Conventions Implementation Act, 1996 — I-3.51 (ii)
(ii) in respect of other taxes on income and taxes on capital, to taxes chargeable for the taxable year beginning on or after the first day of January in the calendar year next following the year in which the Agreement enters into force.
Income Tax Conventions Implementation Act, 1996 — I-3.51 1
1 This Agreement shall remain in force until terminated by a Contracting State.
Income Tax Conventions Implementation Act, 1996 — I-3.51 2
2 Either Contracting State may (on or before the 30th day of June in a calendar year) through diplomatic channels and in writing give notice of the termination of the Agreement to the other Contracting State; in such event the Agreement 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 next following calendar year, and (ii) in respect of other Canadian tax for taxation years beginning on or after the first day of January of the next following calendar year; (b) in Tanzania: (i) in respect of taxes withheld at source, to amounts derived on or after first day of January of the next following calendar year, and (ii) in respect of other taxes on income, and taxes on capital, to taxes chargeable for any taxable year beginning on or after the first day of January of the next following calendar year.
Income Tax Conventions Implementation Act, 1996 — I-3.51 (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 next following calendar year, and (ii) in respect of other Canadian tax for taxation years beginning on or after the first day of January of the next following calendar year;
Income Tax Conventions Implementation Act, 1996 — I-3.51 (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 next following calendar year, and
Income Tax Conventions Implementation Act, 1996 — I-3.51 (ii)
(ii) in respect of other Canadian tax for taxation years beginning on or after the first day of January of the next following calendar year;
Income Tax Conventions Implementation Act, 1996 — I-3.51 (b)
(b) in Tanzania: (i) in respect of taxes withheld at source, to amounts derived on or after first day of January of the next following calendar year, and (ii) in respect of other taxes on income, and taxes on capital, to taxes chargeable for any taxable year beginning on or after the first day of January of the next following calendar year.
Income Tax Conventions Implementation Act, 1996 — I-3.51 (i)
(i) in respect of taxes withheld at source, to amounts derived on or after first day of January of the next following calendar year, and
Income Tax Conventions Implementation Act, 1996 — I-3.51 (ii)
(ii) in respect of other taxes on income, and taxes on capital, to taxes chargeable for any taxable year beginning on or after the first day of January of the next following calendar year.
Income Tax Conventions Implementation Act, 1996 — I-3.51
IN WITNESS WHEREOF the undersigned, duly authorized to that effect, have signed this Agreement.
Income Tax Conventions Implementation Act, 1996 — I-3.51
DONE in duplicate at Dar-Es-Salaam, United Republic of Tanzania, this 15th day of December 1995 in the English and French languages, each version being equally authentic. FOR THE GOVERNMENT OF CANADA: Verona Edelstein FOR THE GOVERNMENT OF THE UNITED REPUBLIC OF TANZANIA: Simon Mbilinyi
Income Tax Conventions Implementation Act, 1996 — I-3.51
FOR THE GOVERNMENT OF THE UNITED REPUBLIC OF TANZANIA:
Income Tax Conventions Implementation Act, 1996 — I-3.51
The Government of Canada and the Government of the Republic of India, desiring to conclude an Agreement 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: