GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Proclamation Giving Notice of the Entry into Force on June 26, 2015 of the Annexed Supplementary Convention intended to replace the Convention between Canada and New Zealand for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income — (ii)
(ii) by a person related thereto from the same or a similar business as that carried on by the company,
Proclamation Giving Notice of the Entry into Force on June 26, 2015 of the Annexed Supplementary Convention intended to replace the Convention between Canada and New Zealand for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income — Proclamation Giving Notice of the Entry into Force on June 26, 2015 of the Annexed Supplementary Convention intended to replace the Convention between Canada and New Zealand for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income
under this subparagraph (d); for the purposes of this subparagraph (d), a company is related to another company if one company directly or indirectly controls the other, or both companies are directly or indirectly controlled by the same person or persons, or if the two companies deal with each other not at arm’s length.
Proclamation Giving Notice of the Entry into Force on June 26, 2015 of the Annexed Supplementary Convention intended to replace the Convention between Canada and New Zealand for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income — 8
8 The provisions of paragraph 7 shall also apply with respect to earnings derived from the alienation of immovable property in Canada by a company carrying on a trade in immovable property, whether or not it has a permanent establishment in Canada, but only insofar as these earnings may be taxed in Canada under the provisions of paragraph 1 of Article 13.
Proclamation Giving Notice of the Entry into Force on June 26, 2015 of the Annexed Supplementary Convention intended to replace the Convention between Canada and New Zealand for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income — 9
9 No relief shall be available under this Article if it is the main purpose or one of the main purposes of any person concerned with an assignment of the dividends, or with the creation or assignment of the shares or other rights in respect of which the dividend is paid, or the establishment, acquisition or maintenance of the company that is the beneficial owner of the dividends and the conduct of its operations, to take advantage of this Article. In any case where a Contracting State intends to apply this paragraph, the competent authority of that State shall consult with the competent authority of the other Contracting State.
Proclamation Giving Notice of the Entry into Force on June 26, 2015 of the Annexed Supplementary Convention intended to replace the Convention between Canada and New Zealand for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income — 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.
Proclamation Giving Notice of the Entry into Force on June 26, 2015 of the Annexed Supplementary Convention intended to replace the Convention between Canada and New Zealand for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income — 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.
Proclamation Giving Notice of the Entry into Force on June 26, 2015 of the Annexed Supplementary Convention intended to replace the Convention between Canada and New Zealand for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income — 3
3 Notwithstanding the provisions of paragraph 2: (a) interest arising in New Zealand 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; (b) interest arising in Canada and paid to a resident of New Zealand shall be taxable only in New Zealand if it is paid in respect of a loan made, guaranteed or insured, or a credit extended, guaranteed or insured by any body in New Zealand of a similar nature to Export Development Canada as may be agreed upon between the competent authorities of the Contracting States.
Proclamation Giving Notice of the Entry into Force on June 26, 2015 of the Annexed Supplementary Convention intended to replace the Convention between Canada and New Zealand for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income — (a)
(a) interest arising in New Zealand 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;
Proclamation Giving Notice of the Entry into Force on June 26, 2015 of the Annexed Supplementary Convention intended to replace the Convention between Canada and New Zealand for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income — (b)
(b) interest arising in Canada and paid to a resident of New Zealand shall be taxable only in New Zealand if it is paid in respect of a loan made, guaranteed or insured, or a credit extended, guaranteed or insured by any body in New Zealand of a similar nature to Export Development Canada as may be agreed upon between the competent authorities of the Contracting States.
Proclamation Giving Notice of the Entry into Force on June 26, 2015 of the Annexed Supplementary Convention intended to replace the Convention between Canada and New Zealand for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income — 4
4 Notwithstanding the provisions of paragraph 2, interest arising in a Contracting State and beneficially owned by a resident of the other Contracting State may not be taxed in the first-mentioned State if the interest is derived by a financial institution which is unrelated to and dealing wholly independently with the payer. For the purposes of this Article, the term financial institution means a bank or other enterprise substantially deriving its profits by raising debt finance in the financial markets or by taking deposits at interest and using those funds in carrying on a business of providing finance.
Proclamation Giving Notice of the Entry into Force on June 26, 2015 of the Annexed Supplementary Convention intended to replace the Convention between Canada and New Zealand for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income — 5
5 Notwithstanding paragraph 4, interest referred to in that paragraph may be taxed in the State in which it arises at a rate not exceeding 10 per cent of the gross amount of the interest if: (a) in the case of interest arising in New Zealand, it is paid by a person that has not paid approved issuer levy in respect of the interest. This subparagraph (a) shall not apply if New Zealand does not have an approved issuer levy, or the payer of the interest is not eligible to elect to pay the approved issuer levy, or if the rate of the approved issuer levy payable in respect of such interest exceeds 2 per cent of the gross amount of the interest. For the purposes of this Article, approved issuer levy includes any identical or substantially similar charge payable by the payer of interest arising in New Zealand enacted after the date of this Convention in place of approved issuer levy; (b) it is paid as part of an arrangement involving back-to-back loans or other arrangement that is economically equivalent and intended to have a similar effect to back-to-back loans; or (c) all or any portion of the interest is paid or payable on an obligation that is contingent or dependent on the use of or production from property or is computed by reference to revenue, profit, cash flow, commodity price or any other similar criterion or by reference to dividends paid or payable to shareholders of any class of shares of the capital stock of a corporation.
Proclamation Giving Notice of the Entry into Force on June 26, 2015 of the Annexed Supplementary Convention intended to replace the Convention between Canada and New Zealand for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income — (a)
(a) in the case of interest arising in New Zealand, it is paid by a person that has not paid approved issuer levy in respect of the interest. This subparagraph (a) shall not apply if New Zealand does not have an approved issuer levy, or the payer of the interest is not eligible to elect to pay the approved issuer levy, or if the rate of the approved issuer levy payable in respect of such interest exceeds 2 per cent of the gross amount of the interest. For the purposes of this Article, approved issuer levy includes any identical or substantially similar charge payable by the payer of interest arising in New Zealand enacted after the date of this Convention in place of approved issuer levy;
Proclamation Giving Notice of the Entry into Force on June 26, 2015 of the Annexed Supplementary Convention intended to replace the Convention between Canada and New Zealand for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income — (b)
(b) it is paid as part of an arrangement involving back-to-back loans or other arrangement that is economically equivalent and intended to have a similar effect to back-to-back loans; or
Proclamation Giving Notice of the Entry into Force on June 26, 2015 of the Annexed Supplementary Convention intended to replace the Convention between Canada and New Zealand for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income — (c)
(c) all or any portion of the interest is paid or payable on an obligation that is contingent or dependent on the use of or production from property or is computed by reference to revenue, profit, cash flow, commodity price or any other similar criterion or by reference to dividends paid or payable to shareholders of any class of shares of the capital stock of a corporation.
Proclamation Giving Notice of the Entry into Force on June 26, 2015 of the Annexed Supplementary Convention intended to replace the Convention between Canada and New Zealand for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income — 6
6 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. However, the term interest does not include income dealt with in Article 10.
Proclamation Giving Notice of the Entry into Force on June 26, 2015 of the Annexed Supplementary Convention intended to replace the Convention between Canada and New Zealand for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income — 7
7 The provisions of paragraphs 1, 2, 3, 4 and 5 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.
Proclamation Giving Notice of the Entry into Force on June 26, 2015 of the Annexed Supplementary Convention intended to replace the Convention between Canada and New Zealand for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income — 8
8 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 person 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 deductible in determining the profits attributable to that permanent establishment, then such interest shall be deemed to arise in the State in which the permanent establishment is situated.
Proclamation Giving Notice of the Entry into Force on June 26, 2015 of the Annexed Supplementary Convention intended to replace the Convention between Canada and New Zealand for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income — 9
9 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 Convention.
Proclamation Giving Notice of the Entry into Force on June 26, 2015 of the Annexed Supplementary Convention intended to replace the Convention between Canada and New Zealand for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income — 10
10 No relief shall be available under this Article if it was the main purpose or one of the main purposes of any person concerned with the assignment of the interest, the creation or assignment of the debt-claim or other rights in respect of which the interest is paid, or the establishment, acquisition or maintenance of the person which is the beneficial owner of the interest or the conduct of its operations, to take advantage of this Article. In any case where a Contracting State intends to apply this paragraph, the competent authority of that State shall consult with the competent authority of the other Contracting State.
Proclamation Giving Notice of the Entry into Force on June 26, 2015 of the Annexed Supplementary Convention intended to replace the Convention between Canada and New Zealand for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income — 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.
Proclamation Giving Notice of the Entry into Force on June 26, 2015 of the Annexed Supplementary Convention intended to replace the Convention between Canada and New Zealand for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income — 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: (a) 5 per cent of the gross amount of the royalties if they are: (i) copyright royalties and other like payments in respect of the production or reproduction of any literary, dramatic, musical or other artistic work (excluding royalties in respect of motion picture films and royalties in respect of works on film, videotape or other means of reproduction for use in connection with television broadcasting); or (ii) royalties for the use of, or the right to use, computer software or any patent or for information concerning industrial, commercial or scientific experience (but not including any such royalty provided in connection with a rental or franchise agreement); (b) 10 per cent of the gross amount of the royalties in all other cases.
Proclamation Giving Notice of the Entry into Force on June 26, 2015 of the Annexed Supplementary Convention intended to replace the Convention between Canada and New Zealand for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income — (a)
(a) 5 per cent of the gross amount of the royalties if they are: (i) copyright royalties and other like payments in respect of the production or reproduction of any literary, dramatic, musical or other artistic work (excluding royalties in respect of motion picture films and royalties in respect of works on film, videotape or other means of reproduction for use in connection with television broadcasting); or (ii) royalties for the use of, or the right to use, computer software or any patent or for information concerning industrial, commercial or scientific experience (but not including any such royalty provided in connection with a rental or franchise agreement);
Proclamation Giving Notice of the Entry into Force on June 26, 2015 of the Annexed Supplementary Convention intended to replace the Convention between Canada and New Zealand for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income — (i)
(i) copyright royalties and other like payments in respect of the production or reproduction of any literary, dramatic, musical or other artistic work (excluding royalties in respect of motion picture films and royalties in respect of works on film, videotape or other means of reproduction for use in connection with television broadcasting); or
Proclamation Giving Notice of the Entry into Force on June 26, 2015 of the Annexed Supplementary Convention intended to replace the Convention between Canada and New Zealand for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income — (ii)
(ii) royalties for the use of, or the right to use, computer software or any patent or for information concerning industrial, commercial or scientific experience (but not including any such royalty provided in connection with a rental or franchise agreement);
Proclamation Giving Notice of the Entry into Force on June 26, 2015 of the Annexed Supplementary Convention intended to replace the Convention between Canada and New Zealand for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income — (b)
(b) 10 per cent of the gross amount of the royalties in all other cases.
Proclamation Giving Notice of the Entry into Force on June 26, 2015 of the Annexed Supplementary Convention intended to replace the Convention between Canada and New Zealand for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income — 3
3 The term royalties as used in this Article means payments of any kind received as consideration for: (a) 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; (b) the use of, or the right to use, industrial, commercial or scientific equipment; (c) information concerning industrial, commercial or scientific experience; (d) the use of, or the right to use: (i) motion picture films; (ii) films, videotapes or other means of reproduction for use in connection with television; or (iii) tapes for use in connection with radio broadcasting; (e) any assistance that is ancillary and subsidiary to, and is furnished as a means of enabling the application or enjoyment of, any such property or right as is mentioned in subparagraph (a), any such equipment as is mentioned in subparagraph (b) or any such knowledge or information as is mentioned in subparagraph (c); or (f) total or partial forbearance in respect of the use or supply of any property or right referred to in this paragraph.
Proclamation Giving Notice of the Entry into Force on June 26, 2015 of the Annexed Supplementary Convention intended to replace the Convention between Canada and New Zealand for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income — (a)
(a) 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;
Proclamation Giving Notice of the Entry into Force on June 26, 2015 of the Annexed Supplementary Convention intended to replace the Convention between Canada and New Zealand for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income — (b)
(b) the use of, or the right to use, industrial, commercial or scientific equipment;
Proclamation Giving Notice of the Entry into Force on June 26, 2015 of the Annexed Supplementary Convention intended to replace the Convention between Canada and New Zealand for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income — (c)
(c) information concerning industrial, commercial or scientific experience;
Proclamation Giving Notice of the Entry into Force on June 26, 2015 of the Annexed Supplementary Convention intended to replace the Convention between Canada and New Zealand for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income — (d)
(d) the use of, or the right to use: (i) motion picture films; (ii) films, videotapes or other means of reproduction for use in connection with television; or (iii) tapes for use in connection with radio broadcasting;
Proclamation Giving Notice of the Entry into Force on June 26, 2015 of the Annexed Supplementary Convention intended to replace the Convention between Canada and New Zealand for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income — (ii)
(ii) films, videotapes or other means of reproduction for use in connection with television; or
Proclamation Giving Notice of the Entry into Force on June 26, 2015 of the Annexed Supplementary Convention intended to replace the Convention between Canada and New Zealand for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income — (iii)
(iii) tapes for use in connection with radio broadcasting;
Proclamation Giving Notice of the Entry into Force on June 26, 2015 of the Annexed Supplementary Convention intended to replace the Convention between Canada and New Zealand for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income — (e)
(e) any assistance that is ancillary and subsidiary to, and is furnished as a means of enabling the application or enjoyment of, any such property or right as is mentioned in subparagraph (a), any such equipment as is mentioned in subparagraph (b) or any such knowledge or information as is mentioned in subparagraph (c); or
Proclamation Giving Notice of the Entry into Force on June 26, 2015 of the Annexed Supplementary Convention intended to replace the Convention between Canada and New Zealand for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income — (f)
(f) total or partial forbearance in respect of the use or supply of any property or right referred to in this paragraph.