GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Canada–Oman Tax Agreement Act, 2004 — C-7.9 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 of literary, artistic or scientific work including computer software, cinematograph films, or films or tapes or discs or other means of reproduction used for radio or television broadcasting, any patent, trade mark, design or model, plan, secret formula or process, or for the use of, or the right to use, industrial, commercial or scientific equipment, or for information concerning industrial, commercial or scientific experience.
Canada–Oman Tax Agreement Act, 2004 — C-7.9 5
5 The provisions of paragraphs 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, 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 royalties are 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.
Canada–Oman Tax Agreement Act, 2004 — C-7.9 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 or a fixed base in connection with which the liability to pay the royalties was incurred, and such royalties are borne by such permanent establishment or fixed base, then such royalties shall be deemed to arise in the State in which the permanent establishment or fixed base is situated.
Canada–Oman Tax Agreement Act, 2004 — C-7.9 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 royalties, having regard to the use, right or information for which they are paid, exceeds the amount which would have been agreed upon by the payer and the beneficial owner in the absence of such relationship, the provisions of this Article shall apply only to the last-mentioned amount of the royalties. In such case, the excess part of the payments shall remain taxable according to the laws of each Contracting State, due regard being had to the other provisions of this Agreement.
Canada–Oman Tax Agreement Act, 2004 — C-7.9 8
8 The provisions of this Article shall not apply if it was the main purpose or one of the main purposes of any person concerned with the creation or assignment of the rights in respect of which the royalties are paid to take advantage of this Article by means of that creation or assignment.
Canada–Oman Tax Agreement Act, 2004 — C-7.9 1
1 Notwithstanding the provisions of Articles 10 and 11, dividends paid by a company that is a resident of a Contracting State, and interest that arises in that State and that is paid by a company that is a resident of that State, to a resident of the other Contracting State that is referred to in paragraph 3 of article 4 and that is the beneficial owner of the dividends or interest, as the case may be, shall be taxable only in the other Contracting State provided that: a) the recipient, together with all other residents of the other Contracting State that are referred to in paragraph 3 of Article 4, neither own nor control shares of the company representing more than twenty-five per cent of the value of all of its issued and outstanding shares nor control directly or indirectly in any manner whatever more than twenty-five per cent of the votes in respect of the shares of the company; and b) the recipient has not received the dividends or interest, as the case may be, in the course of carrying on an industrial or commercial activity.
Canada–Oman Tax Agreement Act, 2004 — C-7.9 a)
a) the recipient, together with all other residents of the other Contracting State that are referred to in paragraph 3 of Article 4, neither own nor control shares of the company representing more than twenty-five per cent of the value of all of its issued and outstanding shares nor control directly or indirectly in any manner whatever more than twenty-five per cent of the votes in respect of the shares of the company; and
Canada–Oman Tax Agreement Act, 2004 — C-7.9 b)
b) the recipient has not received the dividends or interest, as the case may be, in the course of carrying on an industrial or commercial activity.
Canada–Oman Tax Agreement Act, 2004 — C-7.9 2
2 Notwithstanding the provisions of Article 14, gains derived by a resident of a Contracting State that is referred to in paragraph 3 of Article 4 from the alienation of shares or debt-claims, the dividends or interest from which would be exempt from taxation in the other Contracting State, shall be taxable only in the first-mentioned Contracting State.
Canada–Oman Tax Agreement Act, 2004 — C-7.9 1
1 Gains derived by a resident of a Contracting State from the alienation of immovable property referred to in Article 6 and situated in the other Contracting State may be taxed in that other State.
Canada–Oman Tax Agreement Act, 2004 — C-7.9 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 or of movable property pertaining to a fixed base that is or was available to a resident of a Contracting State in the other Contracting State for the purpose of performing independent personal services, including such gains from the alienation of such a permanent establishment (alone or with the whole enterprise) or of such fixed base, may be taxed in that other State.
Canada–Oman Tax Agreement Act, 2004 — C-7.9 3
3 Gains derived by an enterprise of a Contracting State from the alienation of ships or aircraft operated in international traffic or movable property pertaining to the operation of such ships or aircraft shall be taxable only in that Contracting State.
Canada–Oman Tax Agreement Act, 2004 — C-7.9 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 partnership or trust, the value of which is derived principally from immovable property situated in that other State, may be taxed in that other State. For the purposes of this paragraph, the term “immovable property” does not include any property, other than that owned for renting, in which the business of the company, partnership or trust is carried on.
Canada–Oman Tax Agreement Act, 2004 — C-7.9 a)
a) shares, the value of which is derived principally from immovable property situated in the other State, or
Canada–Oman Tax Agreement Act, 2004 — C-7.9 b)
b) an interest in a partnership or trust, the value of which is derived principally from immovable property situated in that other State,
Canada–Oman Tax Agreement Act, 2004 — C-7.9
may be taxed in that other State. For the purposes of this paragraph, the term “immovable property” does not include any property, other than that owned for renting, in which the business of the company, partnership or trust is carried on.
Canada–Oman Tax Agreement Act, 2004 — C-7.9 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–Oman Tax Agreement Act, 2004 — C-7.9 6
6 The provisions of paragraph 5 shall not affect the right of a Contracting State to levy, according to its law, a tax on gains from the alienation of any property derived by an individual who is a resident of the other Contracting State and has been a resident of the first-mentioned State at any time during the five years immediately preceding the alienation of the property.
Canada–Oman Tax Agreement Act, 2004 — C-7.9 7
7 Where an individual who ceases to be a resident of a Contracting State, and immediately thereafter becomes a resident of the other Contracting State, is treated for the purposes of taxation in the first-mentioned State as having alienated a property and is taxed in that State by reason thereof, the individual may elect to be treated for purposes of taxation in the other State as if the individual had, immediately before becoming a resident of that State, sold and repurchased the property for an amount equal to its fair market value at that time.
Canada–Oman Tax Agreement Act, 2004 — C-7.9 1
1 Income derived by a resident of a Contracting State in respect of professional services or other activities of an independent character shall be taxable only in that State unless the individual has a fixed base regularly available in the other Contracting State for the purpose of performing the activities. If the individual has such a fixed base, the income may be taxed in the other State but only so much of it as is attributable to that fixed base.
Canada–Oman Tax Agreement Act, 2004 — C-7.9 2
2 The term “professional services” includes especially independent scientific, literary, artistic, educational or teaching activities as well as the independent activities of physicians, lawyers, engineers, architects, dentists and accountants.
Canada–Oman Tax Agreement Act, 2004 — C-7.9 1
1 Subject to the provisions of Articles 17, 19 and 20 of this Agreement, 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–Oman Tax Agreement Act, 2004 — C-7.9 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: a) 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 fiscal year concerned; b) the remuneration is paid by, or on behalf of, an employer who is not a resident of the other State; and c) the remuneration is not borne by a permanent establishment or a fixed base which the employer has in the other State.
Canada–Oman Tax Agreement Act, 2004 — C-7.9 a)
a) 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 fiscal year concerned;
Canada–Oman Tax Agreement Act, 2004 — C-7.9 b)
b) the remuneration is paid by, or on behalf of, an employer who is not a resident of the other State; and
Canada–Oman Tax Agreement Act, 2004 — C-7.9 c)
c) the remuneration is not borne by a permanent establishment or a fixed base which the employer has in the other State.
Canada–Oman Tax Agreement Act, 2004 — C-7.9 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–Oman Tax Agreement Act, 2004 — C-7.9
Directors’ fees and other similar payments derived by a resident of a Contracting State in the capacity as a member of the board of directors or similar body of a company which is a resident of the other Contracting State may be taxed in that other State.
Canada–Oman Tax Agreement Act, 2004 — C-7.9 1
1 Notwithstanding the provisions of Articles 15 and 16, 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–Oman Tax Agreement Act, 2004 — C-7.9 2
2 Where income in respect of personal activities exercised by an entertainer or a sportsperson in the individual’s capacity as such accrues not to the entertainer or sportsperson personally but to another person, that income may, notwithstanding the provisions of Articles 7, 15 and 16, be taxed in the Contracting State in which the activities of the entertainer or sportsperson are exercised.
Canada–Oman Tax Agreement Act, 2004 — C-7.9 3
3 The provisions of paragraph 2 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.
Canada–Oman Tax Agreement Act, 2004 — C-7.9 4
4 The provisions of paragraphs 1 and 2 shall not apply to income derived from activities performed in a Contracting State by a resident of the other Contracting State in the context of a visit in the first-mentioned State of a non-profit organization of the other State, if the visit is primarily supported by public funds.
Canada–Oman Tax Agreement Act, 2004 — C-7.9 1
1 Pensions and annuities paid to a resident of a Contracting State shall be taxable only in that State.
Canada–Oman Tax Agreement Act, 2004 — C-7.9 2
2 Notwithstanding the provisions of paragraph 1, a) pensions arising in Canada and paid to a resident of the Sultanate of Oman may also be taxed in Canada according to the laws of Canada; however, in the case of periodic pension payments, other than payments under the social security legislation of Canada, the tax so charged shall not exceed the lesser of: (i) fifteen per cent of the gross amount of the payment, and (ii) the rate determined by reference to the amount of tax that the recipient of the payment would otherwise be required to pay for the year on the total amount of the periodic pension payments received by the individual in the year, if the individual were a resident of Canada; b) any pension paid by, or out of funds created by, the Government of the Sultanate of Oman or any statutory body thereof to any individual in respect of services rendered to that Government or any such statutory body shall not be taxable in Canada, provided that any such pension would not be taxed in the Sultanate of Oman if the recipient were a resident thereof; c) pensions paid and other payments made under a public scheme which is part of the social security system of a Contracting State shall be taxable only in that State; and d) annuities arising in a Contracting State and paid to a resident of the other Contracting State may also be taxed in the State in which they arise and according to the law of that State, but the tax so charged shall not exceed fifteen per cent of the portion thereof that is subject to tax in that State; however, this limitation does not apply to lump-sum payments arising on the surrender, cancellation, redemption, sale or other alienation of an annuity, or a payment of any kind under an annuity contract the cost of which was deductible, in whole or in part, in computing the income of any person who acquired the contract.
Canada–Oman Tax Agreement Act, 2004 — C-7.9 a)
a) pensions arising in Canada and paid to a resident of the Sultanate of Oman may also be taxed in Canada according to the laws of Canada; however, in the case of periodic pension payments, other than payments under the social security legislation of Canada, the tax so charged shall not exceed the lesser of: (i) fifteen per cent of the gross amount of the payment, and (ii) the rate determined by reference to the amount of tax that the recipient of the payment would otherwise be required to pay for the year on the total amount of the periodic pension payments received by the individual in the year, if the individual were a resident of Canada;
Canada–Oman Tax Agreement Act, 2004 — C-7.9 (i)
(i) fifteen per cent of the gross amount of the payment, and
Canada–Oman Tax Agreement Act, 2004 — C-7.9 (ii)
(ii) the rate determined by reference to the amount of tax that the recipient of the payment would otherwise be required to pay for the year on the total amount of the periodic pension payments received by the individual in the year, if the individual were a resident of Canada;
Canada–Oman Tax Agreement Act, 2004 — C-7.9 b)
b) any pension paid by, or out of funds created by, the Government of the Sultanate of Oman or any statutory body thereof to any individual in respect of services rendered to that Government or any such statutory body shall not be taxable in Canada, provided that any such pension would not be taxed in the Sultanate of Oman if the recipient were a resident thereof;
Canada–Oman Tax Agreement Act, 2004 — C-7.9 c)
c) pensions paid and other payments made under a public scheme which is part of the social security system of a Contracting State shall be taxable only in that State; and
Canada–Oman Tax Agreement Act, 2004 — C-7.9 d)
d) annuities arising in a Contracting State and paid to a resident of the other Contracting State may also be taxed in the State in which they arise and according to the law of that State, but the tax so charged shall not exceed fifteen per cent of the portion thereof that is subject to tax in that State; however, this limitation does not apply to lump-sum payments arising on the surrender, cancellation, redemption, sale or other alienation of an annuity, or a payment of any kind under an annuity contract the cost of which was deductible, in whole or in part, in computing the income of any person who acquired the contract.
Canada–Oman Tax Agreement Act, 2004 — C-7.9 3
3 Notwithstanding anything in this Agreement a) war pensions and allowances (including pensions allowances paid to war veterans or paid as a consequence of damages or injuries suffered as a consequence of a war) arising in a Contracting State and paid to a resident of the other Contracting State shall be exempt from tax in that other State to the extent that they would be exempt from tax if received by a resident of the first-mentioned State; and b) alimony and other similar payments arising in a Contracting State and paid to a resident of the other Contracting State who is subject to tax therein in respect thereof shall be taxable only in that other State, but the amount taxable in that other State shall not exceed the amount that would have been taxable in the first-mentioned State if the recipient were a resident thereof.
Canada–Oman Tax Agreement Act, 2004 — C-7.9 a)
a) war pensions and allowances (including pensions allowances paid to war veterans or paid as a consequence of damages or injuries suffered as a consequence of a war) arising in a Contracting State and paid to a resident of the other Contracting State shall be exempt from tax in that other State to the extent that they would be exempt from tax if received by a resident of the first-mentioned State; and
Canada–Oman Tax Agreement Act, 2004 — C-7.9 b)
b) alimony and other similar payments arising in a Contracting State and paid to a resident of the other Contracting State who is subject to tax therein in respect thereof shall be taxable only in that other State, but the amount taxable in that other State shall not exceed the amount that would have been taxable in the first-mentioned State if the recipient were a resident thereof.
Canada–Oman Tax Agreement Act, 2004 — C-7.9 1. a)
1. a) Salaries, wages and other similar remuneration, other than a pension, paid by a Contracting State or a political subdivision or a local authority thereof to an individual in respect of services rendered to that State or subdivision or authority shall be taxable only in that State.
Canada–Oman Tax Agreement Act, 2004 — C-7.9 b)
b) However, such salaries, wages and other similar remuneration shall be taxable only in the other Contracting State if the services are rendered in that 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–Oman Tax Agreement Act, 2004 — C-7.9 (ii)
(ii) did not become a resident of that State solely for the purpose of rendering the services.
Canada–Oman Tax Agreement Act, 2004 — C-7.9 2
2 The provisions of Article 16, 17, 18 and 19 of this Agreement shall apply to salaries, wages and other similar remuneration, in respect of services rendered in connection with a business carried on by a Contracting State or a political subdivision or a local authority thereof.
Canada–Oman Tax Agreement Act, 2004 — C-7.9
Payments which a student, apprentice or business trainee who is, or was immediately before visiting a Contracting State, a resident of the other Contracting State and who is present in the first-mentioned State solely for the purpose of that individual’s education or training receives for the purpose of that individual’s maintenance, education or training shall not be taxed in that State, if such payments arise from sources outside that State.
Canada–Oman Tax Agreement Act, 2004 — C-7.9 1
1 Items of income of a resident of a Contracting State, wherever arising, not dealt with in the foregoing Articles of this Agreement shall be taxable only in that State.
Canada–Oman Tax Agreement Act, 2004 — C-7.9 2
2 The provisions of paragraph 1 shall not apply to income, other than income from immovable property as defined in paragraph 2 of Article 6, 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.
Canada–Oman Tax Agreement Act, 2004 — C-7.9 3
3 Notwithstanding the provisions of 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. However, where such income is income from a trust, other than a trust to which contributions were deductible, the tax so charged shall, if the income is taxable in the Contracting State in which the beneficial owner is a resident, not exceed fifteen per cent of the gross amount of the income.
Canada–Oman Tax Agreement Act, 2004 — C-7.9 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.
Canada–Oman Tax Agreement Act, 2004 — C-7.9 2
2 Capital represented by movable property forming part of the business property of a permanent establishment that an enterprise of a Contracting State has in the other Contracting State, or by movable pertaining to a fixed base available to a resident of a Contracting State for the purpose of performing independent personal services, may be taxed in that other State.
Canada–Oman Tax Agreement Act, 2004 — C-7.9 3
3 Capital represented by ships and aircraft operated by an enterprise of a Contracting State in international traffic and by movable property pertaining to the operation of such ships and aircraft shall be taxable in that State.
Canada–Oman Tax Agreement Act, 2004 — C-7.9 4
4 All other elements of capital of a resident of a Contracting State shall be taxable only in that State.