GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Proclamation giving notice that the Protocol Amending the Convention between Canada and the Republic of Indonesia for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and on Capital came into force on December 31, 1998 — (a)
(a) the annexed Protocol Amending the Convention between Canada and the Republic of Indonesia for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and on Capital , being a supplementary convention for the purposes of An Act to implement conventions between Canada and Spain, Canada and the Republic of Austria, Canada and Italy, Canada and the Republic of Korea, Canada and the Socialist Republic of Romania and Canada and the Republic of Indonesia and agreements between Canada and Malaysia, Canada and Jamaica and Canada and Barbados and a convention between Canada and the United Kingdom of Great Britain and Northern Ireland for the avoidance of double taxation with respect to income tax (“the Act”), chapter 44 of the Statutes of Canada 1980-81-82-83, which Protocol was signed on April 1, 1998 and alters and adds to the Convention set out in Schedule VI to the Act, came into force on December 31, 1998, and
Proclamation giving notice that the Protocol Amending the Convention between Canada and the Republic of Indonesia for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and on Capital came into force on December 31, 1998 — (b)
(b) the provisions of the protocol to the Convention between the Government of Canada and the Government of the Republic of Indonesia for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income , as the Convention is now titled, which protocol was signed at Jakarta on January 16, 1979 and is also set out in Schedule VI to the Act, cease to have effect in respect of taxable periods beginning on or after January 1, 1999;
Proclamation giving notice that the Protocol Amending the Convention between Canada and the Republic of Indonesia for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and on Capital came into force on December 31, 1998 — (a)
Now Know You that We, by and with the advice of Our Privy Council for Canada, do by this Our Proclamation give notice that (a) the annexed Protocol Amending the Convention between Canada and the Republic of Indonesia for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and on Capital , being a supplementary convention for the purposes of An Act to implement conventions between Canada and Spain, Canada and the Republic of Austria, Canada and Italy, Canada and the Republic of Korea, Canada and the Socialist Republic of Romania and Canada and the Republic of Indonesia and agreements between Canada and Malaysia, Canada and Jamaica and Canada and Barbados and a convention between Canada and the United Kingdom of Great Britain and Northern Ireland for the avoidance of double taxation with respect to income tax , which Protocol was signed on April 1, 1998 and alters and adds to the Convention set out in Schedule VI to the Act, came into force on December 31, 1998, and (b) the provisions of the protocol to the Convention between the Government of Canada and the Government of the Republic of Indonesia for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income , as the Convention is now titled, which protocol was signed at Jakarta on January 16, 1979 and is also set out in Schedule VI to the Act, cease to have effect in respect of taxable periods beginning on or after January 1, 1999.
Proclamation giving notice that the Protocol Amending the Convention between Canada and the Republic of Indonesia for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and on Capital came into force on December 31, 1998 — (a)
(a) the annexed Protocol Amending the Convention between Canada and the Republic of Indonesia for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and on Capital , being a supplementary convention for the purposes of An Act to implement conventions between Canada and Spain, Canada and the Republic of Austria, Canada and Italy, Canada and the Republic of Korea, Canada and the Socialist Republic of Romania and Canada and the Republic of Indonesia and agreements between Canada and Malaysia, Canada and Jamaica and Canada and Barbados and a convention between Canada and the United Kingdom of Great Britain and Northern Ireland for the avoidance of double taxation with respect to income tax , which Protocol was signed on April 1, 1998 and alters and adds to the Convention set out in Schedule VI to the Act, came into force on December 31, 1998, and
Proclamation giving notice that the Protocol Amending the Convention between Canada and the Republic of Indonesia for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and on Capital came into force on December 31, 1998 — (b)
(b) the provisions of the protocol to the Convention between the Government of Canada and the Government of the Republic of Indonesia for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income , as the Convention is now titled, which protocol was signed at Jakarta on January 16, 1979 and is also set out in Schedule VI to the Act, cease to have effect in respect of taxable periods beginning on or after January 1, 1999.
Proclamation giving notice that the Protocol Amending the Convention between Canada and the Republic of Indonesia for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and on Capital came into force on December 31, 1998 — Proclamation giving notice that the Protocol Amending the Convention between Canada and the Republic of Indonesia for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and on Capital came into force on December 31, 1998
Of All Which Our Loving Subjects and all others whom these Presents may concern are hereby required to take notice and to govern themselves accordingly.
Proclamation giving notice that the Protocol Amending the Convention between Canada and the Republic of Indonesia for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and on Capital came into force on December 31, 1998 — Proclamation giving notice that the Protocol Amending the Convention between Canada and the Republic of Indonesia for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and on Capital came into force on December 31, 1998
In Testimony Whereof, We have caused these Our Letters to be made Patent and the Great Seal of Canada to be hereunto affixed. Witness: The Honourable Claire L’Heureux-Dubé, a Puisne Judge of the Supreme Court of Canada and Deputy of Our Right Trusty and Well-beloved Roméo A. LeBlanc a Member of Our Privy Council for Canada, Chancellor and Principal Companion of Our Order of Canada, Chancellor and Commander of Our Order of Military Merit, Governor General and Commander-in-Chief of Canada.
Proclamation giving notice that the Protocol Amending the Convention between Canada and the Republic of Indonesia for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and on Capital came into force on December 31, 1998 — Proclamation giving notice that the Protocol Amending the Convention between Canada and the Republic of Indonesia for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and on Capital came into force on December 31, 1998
At Ottawa, this ninth day of July in the year of Our Lord one thousand nine hundred and ninety-nine and in the forty-eight year of Our Reign.
Proclamation giving notice that the Protocol Amending the Convention between Canada and the Republic of Indonesia for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and on Capital came into force on December 31, 1998 — Proclamation giving notice that the Protocol Amending the Convention between Canada and the Republic of Indonesia for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and on Capital came into force on December 31, 1998
Amending the Convention between Canada and the Republic of Indonesia for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and on Capital.
Proclamation giving notice that the Protocol Amending the Convention between Canada and the Republic of Indonesia for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and on Capital came into force on December 31, 1998 — Proclamation giving notice that the Protocol Amending the Convention between Canada and the Republic of Indonesia for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and on Capital came into force on December 31, 1998
The Government of Canada and the Government of the Republic of Indonesia, desiring to conclude a Protocol to amend the Convention for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and on Capital signed at Jakarta on January 16, 1979 (hereinafter referred to as “the Convention”), have agreed as follows:
Proclamation giving notice that the Protocol Amending the Convention between Canada and the Republic of Indonesia for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and on Capital came into force on December 31, 1998 — Proclamation giving notice that the Protocol Amending the Convention between Canada and the Republic of Indonesia for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and on Capital came into force on December 31, 1998
The title and the preamble of the Convention shall be deleted and replaced by the following: “CONVENTION BETWEEN THE GOVERNMENT OF CANADA AND THE GOVERNMENT OF THE REPUBLIC OF INDONESIA FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME The Government of Canada and the Government of the Republic of Indonesia, desiring to conclude a Convention for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, have agreed as follows:”
Proclamation giving notice that the Protocol Amending the Convention between Canada and the Republic of Indonesia for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and on Capital came into force on December 31, 1998 — Proclamation giving notice that the Protocol Amending the Convention between Canada and the Republic of Indonesia for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and on Capital came into force on December 31, 1998
“CONVENTION BETWEEN THE GOVERNMENT OF CANADA AND THE GOVERNMENT OF THE REPUBLIC OF INDONESIA FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME
Proclamation giving notice that the Protocol Amending the Convention between Canada and the Republic of Indonesia for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and on Capital came into force on December 31, 1998 — Proclamation giving notice that the Protocol Amending the Convention between Canada and the Republic of Indonesia for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and on Capital came into force on December 31, 1998
The Government of Canada and the Government of the Republic of Indonesia, desiring to conclude a Convention for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, have agreed as follows:”
Proclamation giving notice that the Protocol Amending the Convention between Canada and the Republic of Indonesia for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and on Capital came into force on December 31, 1998 — “ARTICLE 2
Article 2 (Taxes Covered) of the Convention shall be deleted and replaced by the following: “ARTICLE 2 Taxes Covered 1 This Convention shall apply to taxes on income imposed on behalf of each Contracting State, irrespective of the manner in which they are levied. 2 There shall be regarded as taxes on income all taxes imposed on total income, or on elements of income, including taxes on gains from the alienation of movable or immovable property, taxes on the total amount of wages or salaries paid by enterprises, as well as taxes on capital appreciation. 3 The existing taxes to which the Convention shall apply are, in particular: (a) in the case of Canada: the income taxes imposed by the Government of Canada, (hereinafter referred to as “Canadian tax”); (b) in the case of Indonesia: the income tax imposed under the Undang-undang Pajak Penghasilan 1984 (Law number 7 of 1983 as amended), (hereinafter referred to as “Indonesian tax”). 4 The Convention shall also apply to any identical or substantially similar taxes on income which are imposed by either Contracting State after the date of signature of this Convention in addition to, or in place of, the existing taxes. The competent authorities of the Contracting States shall notify each other of any substantial change which have been made to their respective taxation laws.”
Proclamation giving notice that the Protocol Amending the Convention between Canada and the Republic of Indonesia for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and on Capital came into force on December 31, 1998 — 1
1 This Convention shall apply to taxes on income imposed on behalf of each Contracting State, irrespective of the manner in which they are levied.
Proclamation giving notice that the Protocol Amending the Convention between Canada and the Republic of Indonesia for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and on Capital came into force on December 31, 1998 — 2
2 There shall be regarded as taxes on income all taxes imposed on total income, or on elements of income, including taxes on gains from the alienation of movable or immovable property, taxes on the total amount of wages or salaries paid by enterprises, as well as taxes on capital appreciation.
Proclamation giving notice that the Protocol Amending the Convention between Canada and the Republic of Indonesia for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and on Capital came into force on December 31, 1998 — 3
3 The existing taxes to which the Convention shall apply are, in particular: (a) in the case of Canada: the income taxes imposed by the Government of Canada, (hereinafter referred to as “Canadian tax”); (b) in the case of Indonesia: the income tax imposed under the Undang-undang Pajak Penghasilan 1984 (Law number 7 of 1983 as amended), (hereinafter referred to as “Indonesian tax”).
Proclamation giving notice that the Protocol Amending the Convention between Canada and the Republic of Indonesia for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and on Capital came into force on December 31, 1998 — (a)
(a) in the case of Canada: the income taxes imposed by the Government of Canada, (hereinafter referred to as “Canadian tax”);
Proclamation giving notice that the Protocol Amending the Convention between Canada and the Republic of Indonesia for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and on Capital came into force on December 31, 1998 — (b)
(b) in the case of Indonesia: the income tax imposed under the Undang-undang Pajak Penghasilan 1984 (Law number 7 of 1983 as amended), (hereinafter referred to as “Indonesian tax”).
Proclamation giving notice that the Protocol Amending the Convention between Canada and the Republic of Indonesia for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and on Capital came into force on December 31, 1998 — 4
4 The Convention shall also apply to any identical or substantially similar taxes on income which are imposed by either Contracting State after the date of signature of this Convention in addition to, or in place of, the existing taxes. The competent authorities of the Contracting States shall notify each other of any substantial change which have been made to their respective taxation laws.”
Proclamation giving notice that the Protocol Amending the Convention between Canada and the Republic of Indonesia for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and on Capital came into force on December 31, 1998 — 1
1 Subparagraph l(a) of Article 3 (General Definitions) of the Convention shall be deleted and replaced by the following: “(a) (i) the term Canada , used in a geographical sense, means the territory of Canada, including: (A) any area beyond the territorial seas of Canada which, in accordance with international law and the laws of Canada is an area within which Canada may exercise rights with respect to the seabed and subsoil and their natural resources; (B) the seas and airspace above any area referred to in subparagraph (A) in respect of any activity carried on in connection with the exploration for or the exploitation of the natural resources referred to therein; (ii) the term Indonesia comprises the territory of the Republic of Indonesia as defined in its laws and the adjacent areas over which the Republic of Indonesia has sovereign rights or jurisdiction in accordance with international law;”
Proclamation giving notice that the Protocol Amending the Convention between Canada and the Republic of Indonesia for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and on Capital came into force on December 31, 1998 — (i)
(i) the term Canada , used in a geographical sense, means the territory of Canada, including:
Proclamation giving notice that the Protocol Amending the Convention between Canada and the Republic of Indonesia for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and on Capital came into force on December 31, 1998 — (A)
(A) any area beyond the territorial seas of Canada which, in accordance with international law and the laws of Canada is an area within which Canada may exercise rights with respect to the seabed and subsoil and their natural resources;
Proclamation giving notice that the Protocol Amending the Convention between Canada and the Republic of Indonesia for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and on Capital came into force on December 31, 1998 — (B)
(B) the seas and airspace above any area referred to in subparagraph (A) in respect of any activity carried on in connection with the exploration for or the exploitation of the natural resources referred to therein;
Proclamation giving notice that the Protocol Amending the Convention between Canada and the Republic of Indonesia for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and on Capital came into force on December 31, 1998 — (ii)
(ii) the term Indonesia comprises the territory of the Republic of Indonesia as defined in its laws and the adjacent areas over which the Republic of Indonesia has sovereign rights or jurisdiction in accordance with international law;”
Proclamation giving notice that the Protocol Amending the Convention between Canada and the Republic of Indonesia for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and on Capital came into force on December 31, 1998 — 2
2 Paragraph 1 of Article 3 (General Definitions) of the Convention shall be amended by adding thereto, immediately after subparagraph (h), the following subparagraph (i): “(i) the term international traffic means any transport by a ship or aircraft operated by an enterprise of a Contracting State, except where the operation of the ship or aircraft is solely between places in the other Contracting State.”
Proclamation giving notice that the Protocol Amending the Convention between Canada and the Republic of Indonesia for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and on Capital came into force on December 31, 1998 — “(i)
“(i) the term international traffic means any transport by a ship or aircraft operated by an enterprise of a Contracting State, except where the operation of the ship or aircraft is solely between places in the other Contracting State.”
Proclamation giving notice that the Protocol Amending the Convention between Canada and the Republic of Indonesia for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and on Capital came into force on December 31, 1998 — “1
Paragraph 1 of Article 4 (Fiscal Domicile) of the Convention shall be deleted and replaced by the following: “1 For the purposes of this Convention, the term resident of a Contracting State means: (a) any person who, under the laws of that State, is liable to tax therein by reason of his domicile, residence, place of management or any other criterion of a similar nature; and (b) the Government of that Contracting State or a political subdivision or local authority thereof or any agency or instrumentality of any such government, subdivision or authority. However, the term does not include a permanent establishment within the meaning of subparagraph c. of paragraph (3) of Article 2 of the Indonesian Law Number 7 of 1983 concerning income tax as amended.”
Proclamation giving notice that the Protocol Amending the Convention between Canada and the Republic of Indonesia for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and on Capital came into force on December 31, 1998 — “1
“1 For the purposes of this Convention, the term resident of a Contracting State means: (a) any person who, under the laws of that State, is liable to tax therein by reason of his domicile, residence, place of management or any other criterion of a similar nature; and (b) the Government of that Contracting State or a political subdivision or local authority thereof or any agency or instrumentality of any such government, subdivision or authority.
Proclamation giving notice that the Protocol Amending the Convention between Canada and the Republic of Indonesia for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and on Capital came into force on December 31, 1998 — (a)
(a) any person who, under the laws of that State, is liable to tax therein by reason of his domicile, residence, place of management or any other criterion of a similar nature; and
Proclamation giving notice that the Protocol Amending the Convention between Canada and the Republic of Indonesia for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and on Capital came into force on December 31, 1998 — (b)
(b) the Government of that Contracting State or a political subdivision or local authority thereof or any agency or instrumentality of any such government, subdivision or authority.