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 — 6
6 Where, at any time after a request has been made by a Contracting State under paragraph 3 and before the other Contracting State has collected and remitted the relevant revenue claim to the first-mentioned State, the relevant revenue claim ceases to be a revenue claim of the first-mentioned State that is enforceable under the laws of that State and is owed by a person who, at that time, cannot, under the laws of that State, prevent its collection, the competent authority of the first-mentioned State shall promptly notify the competent authority of the other State of that fact and, at the option of the other State, the first-mentioned State shall either suspend or withdraw its request.
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 Unless the competent authorities otherwise agree, ordinary costs incurred in providing collection assistance in respect of a revenue claim of a Contracting State shall be borne by the other Contracting State and any agreed extraordinary costs incurred shall be borne by the first-mentioned 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 — 8
8 In no case shall the provisions of this Article be construed so as to impose on a Contracting State the obligation: (a) to carry out administrative measures at variance with the laws and administrative practice of that or of the other Contracting State; (b) to carry out measures which would be contrary to public policy ( ordre public ); (c) to provide assistance if the other Contracting State has not pursued all reasonable measures of collection available under its laws or administrative practice; (d) to provide assistance in those cases where the administrative burden for that State is clearly disproportionate to the benefit to be derived by 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 — (b)
(b) to carry out measures which would be contrary to public policy ( ordre public );
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) to provide assistance if the other Contracting State has not pursued all reasonable measures of collection available under its laws or administrative practice;
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) to provide assistance in those cases where the administrative burden for that State is clearly disproportionate to the benefit to be derived by 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 Nothing in this Convention shall affect the fiscal privileges of members of diplomatic missions or consular posts under the general rules of international law or under the provisions of special agreements.
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 Notwithstanding the provisions of 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 Convention to be a resident only of the sending State if that individual is liable in the sending State to the same obligations in relation to tax on total income as are residents of that sending 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 — 3
3 The Convention 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.
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 The provisions of this Convention shall not be construed to restrict in any manner any exemption, allowance, credit or other deduction accorded by the laws of a Contracting State in the determination of the tax imposed by that 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 Nothing in this Convention shall be construed as preventing a Contracting State from imposing a tax on amounts included in the income of a resident of that State with respect to a partnership, trust, company, or other entity in which that resident has an 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 For the purposes of paragraph 3 of Article XXII (Consultation) of the General Agreement on Trade in Services of the Marrakesh Agreement Establishing the World Trade Organization , done at Marrakesh on 15 April 1994, the Contracting States agree that, notwithstanding that paragraph, any dispute between them as to whether a measure falls within the scope of this Convention may be brought before the Council for Trade in Services, as provided by that paragraph, only with the consent of both Contracting States. Any doubt as to the interpretation of this paragraph shall be resolved under paragraph 4 of Article 23 or, failing agreement under that procedure, pursuant to any other procedure agreed to by both 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 — 1
1 Each of the Contracting States shall notify the other Contracting State, through diplomatic channels, of the completion of the necessary domestic procedures for this Convention to enter into force in New Zealand and in Canada. This Convention shall enter into force on the date of the later of these notifications and its provisions shall have effect: (a) in New Zealand: (i) in respect of withholding tax on income, profits or gains derived by a non-resident, for amounts paid or credited on or after the first day of the second month following the date on which this Convention enters into force; (ii) in respect of other New Zealand tax, for any income year beginning on or after 1 April following the date on which this Convention enters into force. (b) 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 the second month following the date on which this Convention 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 following that in which this Convention enters into force.
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 New Zealand: (i) in respect of withholding tax on income, profits or gains derived by a non-resident, for amounts paid or credited on or after the first day of the second month following the date on which this Convention enters into force; (ii) in respect of other New Zealand tax, for any income year beginning on or after 1 April following the date on which this Convention enters into force.
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) in respect of withholding tax on income, profits or gains derived by a non-resident, for amounts paid or credited on or after the first day of the second month following the date on which this Convention enters into force;
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) in respect of other New Zealand tax, for any income year beginning on or after 1 April following the date on which this Convention enters into force.
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) 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 the second month following the date on which this Convention 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 following that in which this Convention enters into force.
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) in respect of tax withheld at the source on amounts paid or credited to non-residents, on or after the first day of the second month following the date on which this Convention enters into force, and
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) in respect of other Canadian tax, for taxation years beginning on or after the first day of January in the calendar year following that in which this Convention enters into force.
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 The Convention between the Government of Canada and the Government of New Zealand for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income done at Wellington on 13 May 1980 (referred to herein as the “1980 Convention”) shall cease to have effect from the dates on which this Convention becomes effective in accordance with paragraph 1.
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 1980 Convention shall terminate on the last date on which it has effect in accordance with paragraph 2.
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 This Convention shall continue in effect indefinitely but either Contracting State may, on or before June 30 of any calendar year after the year of the entry into force, give to the other Contracting State a notice of termination in writing through the diplomatic channels. In such event, the Convention shall cease to have effect: (a) in New Zealand: (i) in respect of withholding tax on income, profits or gains derived by a non-resident, for amounts paid or credited on or after the first day of the second month following that in which the notice of termination is given; (ii) in respect of other New Zealand tax, for any income year beginning on or after 1 April in the calendar year following that in which the notice of termination is given; and (b) 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 the second month following that in which the notice of termination is given, and (ii) in respect of other Canadian tax, for taxation years beginning after the end of that calendar year.
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 New Zealand: (i) in respect of withholding tax on income, profits or gains derived by a non-resident, for amounts paid or credited on or after the first day of the second month following that in which the notice of termination is given; (ii) in respect of other New Zealand tax, for any income year beginning on or after 1 April in the calendar year following that in which the notice of termination is given; and
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) in respect of withholding tax on income, profits or gains derived by a non-resident, for amounts paid or credited on or after the first day of the second month following that in which the notice of termination is given;
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) in respect of other New Zealand tax, for any income year beginning on or after 1 April in the calendar year following that in which the notice of termination is given; and
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) 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 the second month following that in which the notice of termination is given, and (ii) in respect of other Canadian tax, for taxation years beginning after the end of that calendar year.
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) in respect of tax withheld at the source on amounts paid or credited to non-residents, on or after the first day of the second month following that in which the notice of termination is given, and
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) in respect of other Canadian tax, for taxation years beginning after the end of that calendar year.
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 This Convention shall terminate on the last date on which it has effect in accordance with paragraph 1, unless the Contracting States agree otherwise.
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
IN WITNESS WHEREOF the undersigned, duly authorised by their respective Governments, have signed 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 — 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
DONE in duplicate at Wellington, this 3 rd day of May 2012, in the English and French languages, both texts being equally authentic. For Canada Edward Fast For New Zealand Peter Dunne
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
At the time of signing of 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 (the “Convention”), the undersigned have agreed upon the following provisions which shall form an integral part of the 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 — 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
With reference to Article 2 of the Convention: It is understood that the taxes covered by the Convention do not include any amount which represents a penalty or interest imposed under the laws of either 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 — 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
It is understood that the taxes covered by the Convention do not include any amount which represents a penalty or interest imposed under the laws of either 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 — (a)
With reference to Article 4 of the Convention: It is understood that a resident of a Contracting State includes any agency or instrumentality of any government of: (a) such State; (b) a political subdivision of such State; or (c) local authority of such 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 — (a)
It is understood that a resident of a Contracting State includes any agency or instrumentality of any government of: (a) such State; (b) a political subdivision of such State; or (c) local authority of such 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 — (b)
(b) a political subdivision of such State; or