GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Income Tax Conventions Implementation Act, 1996 — I-3.51 2
2 Where by reason of the provisions of paragraph 1 an individual is a resident of both Contracting States, then his status shall be determined as follows: (a) he shall be deemed to be a resident of the State in which he has a permanent home available to him; if he has a permanent home available to him in both States, he shall be deemed to be a resident of the State with which his personal and economic relations are closer (centre of vital interests); (b) if the State in which he has his centre of vital interests cannot be determined, or if he has not a permanent home available to him in either State, he shall be deemed to be a resident of the State in which he has an habitual abode; (c) if he has an habitual abode in both States or in neither of them, he shall be deemed to be a resident of the State of which he is a citizen; (d) if each State considers him as its citizen or if neither State considers him as its citizen, the competent authorities of the Contracting States shall settle the question by mutual agreement.
Income Tax Conventions Implementation Act, 1996 — I-3.51 (a)
(a) he shall be deemed to be a resident of the State in which he has a permanent home available to him; if he has a permanent home available to him in both States, he shall be deemed to be a resident of the State with which his personal and economic relations are closer (centre of vital interests);
Income Tax Conventions Implementation Act, 1996 — I-3.51 (b)
(b) if the State in which he has his centre of vital interests cannot be determined, or if he has not a permanent home available to him in either State, he shall be deemed to be a resident of the State in which he has an habitual abode;
Income Tax Conventions Implementation Act, 1996 — I-3.51 (c)
(c) if he has an habitual abode in both States or in neither of them, he shall be deemed to be a resident of the State of which he is a citizen;
Income Tax Conventions Implementation Act, 1996 — I-3.51 (d)
(d) if each State considers him as its citizen or if neither State considers him as its citizen, the competent authorities of the Contracting States shall settle the question by mutual agreement.
Income Tax Conventions Implementation Act, 1996 — I-3.51 3
3 Where by reason of the provisions of paragraph 1 a company is a resident of both Contracting States, then its status shall be determined as follows: (a) it shall be deemed to be a resident of the State under the laws of which it was created; (b) if it was created under the laws of neither of the States, it shall be deemed to be a resident of the State in which its place of effective management is situated.
Income Tax Conventions Implementation Act, 1996 — I-3.51 (a)
(a) it shall be deemed to be a resident of the State under the laws of which it was created;
Income Tax Conventions Implementation Act, 1996 — I-3.51 (b)
(b) if it was created under the laws of neither of the States, it shall be deemed to be a resident of the State in which its place of effective management is situated.
Income Tax Conventions Implementation Act, 1996 — I-3.51 1
1 For the purposes of this Agreement, the term “permanent establishment” means a fixed place of business through which the business of a resident of a Contracting State is wholly or partly carried on in the other Contracting State.
Income Tax Conventions Implementation Act, 1996 — I-3.51 2
2 The term “permanent establishment” includes especially: (a) a place of management; (b) a branch; (c) an office; (d) a factory; (e) a workshop; and (f) a mine, an oil or gas well, a quarry or any other place relating to the exploration for or the exploitation of natural resources.
Income Tax Conventions Implementation Act, 1996 — I-3.51 (f)
(f) a mine, an oil or gas well, a quarry or any other place relating to the exploration for or the exploitation of natural resources.
Income Tax Conventions Implementation Act, 1996 — I-3.51 3
3 A building site or construction or installation project constitutes a permanent establishment only if it lasts for more than twelve months.
Income Tax Conventions Implementation Act, 1996 — I-3.51 4
4 Notwithstanding the preceding provisions of this Article, the term “permanent establishment” in respect of a resident of a Contracting State shall be deemed not to include: (a) the use of facilities solely for the purpose of storage, display or delivery of goods or merchandise belonging to the resident; (b) the maintenance of a stock of goods or merchandise belonging to the resident solely for the purpose of storage, display or delivery; (c) the maintenance of a stock of goods or merchandise belonging to the resident solely for the purpose of processing by another person; (d) the maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise or of collecting information, for the resident; (e) the maintenance of a fixed place of business solely for the purpose of carrying on, for the resident, any other activity of a preparatory or auxiliary character; (f) the maintenance of a fixed place of business solely for any combination of activities mentioned in subparagraphs (a) to (e) provided that the overall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character.
Income Tax Conventions Implementation Act, 1996 — I-3.51 (a)
(a) the use of facilities solely for the purpose of storage, display or delivery of goods or merchandise belonging to the resident;
Income Tax Conventions Implementation Act, 1996 — I-3.51 (b)
(b) the maintenance of a stock of goods or merchandise belonging to the resident solely for the purpose of storage, display or delivery;
Income Tax Conventions Implementation Act, 1996 — I-3.51 (c)
(c) the maintenance of a stock of goods or merchandise belonging to the resident solely for the purpose of processing by another person;
Income Tax Conventions Implementation Act, 1996 — I-3.51 (d)
(d) the maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise or of collecting information, for the resident;
Income Tax Conventions Implementation Act, 1996 — I-3.51 (e)
(e) the maintenance of a fixed place of business solely for the purpose of carrying on, for the resident, any other activity of a preparatory or auxiliary character;
Income Tax Conventions Implementation Act, 1996 — I-3.51 (f)
(f) the maintenance of a fixed place of business solely for any combination of activities mentioned in subparagraphs (a) to (e) provided that the overall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character.
Income Tax Conventions Implementation Act, 1996 — I-3.51 5
5 Notwithstanding the provisions of paragraphs 1 and 2, where a person - other than an agent of an independent status to whom paragraph 6 applies - is acting on behalf of a resident of a Contracting State and has, and habitually exercises, in the other Contracting State an authority to conclude contracts in the name of the resident, that resident shall be deemed to have a permanent establishment in that other Contracting State in respect of any activities which that person undertakes for the resident unless the activities of such person are limited to those mentioned in paragraph 4.
Income Tax Conventions Implementation Act, 1996 — I-3.51 6
6 A resident of a Contracting State shall not be deemed to have a permanent establishment in the other Contracting State merely because it carries on business in that other State through a broker, general commission agent or any other agent of an independent status, provided that such persons are acting in the ordinary course of their business.
Income Tax Conventions Implementation Act, 1996 — I-3.51 7
7 The fact that a company which is a resident of a Contracting State controls or is controlled by a company which is a resident of the other Contracting State, or which carries on business in that other State (whether through a permanent establishment or otherwise), shall not of itself constitute either company a permanent establishment of the other.
Income Tax Conventions Implementation Act, 1996 — I-3.51 1
1 Income derived by a resident of a Contracting State from immovable property (including income from agriculture or forestry) situated in the other Contracting State may be taxed in that other State.
Income Tax Conventions Implementation Act, 1996 — I-3.51 2
2 For the purposes of this Agreement, the term “immovable property” shall have the meaning which it has under the law of the Contracting State in which the property in question is situated. The term shall in any case include property accessory to immovable property, livestock and equipment used in agriculture and forestry, rights to which the provisions of general law respecting landed property apply, usufruct of immovable property and rights to variable or fixed payments as consideration for the working of, or the right to work, mineral deposits, sources and other natural resources.
Income Tax Conventions Implementation Act, 1996 — I-3.51 3
3 For the purposes of the Agreement, ships and aircraft shall not be regarded as immovable property.
Income Tax Conventions Implementation Act, 1996 — I-3.51 4
4 The provisions of paragraph 1 shall apply to income derived from the direct use, letting, or use in any other form of immovable property and to income from the alienation of such property.
Income Tax Conventions Implementation Act, 1996 — I-3.51 5
5 The provisions of paragraphs 1 and 4 shall also apply to the income from immovable property used in carrying on a business or in the performance of independent personal services.
Income Tax Conventions Implementation Act, 1996 — I-3.51 1
1 The business profits of a resident of a Contracting State shall be taxable only in that State unless the resident carries on business in the other Contracting State through a permanent establishment situated therein. If the resident carries on or has carried on business as aforesaid, the business profits of the resident may be taxed in the other State but only so much of them as is attributable to that permanent establishment.
Income Tax Conventions Implementation Act, 1996 — I-3.51 2
2 Subject to the provisions of paragraph 3, where a resident of a Contracting State carries on business in the other Contracting State through a permanent establishment situated therein, there shall in each Contracting State be attributed to that permanent establishment the business profits which it might be expected to make if it were a distinct and separate person engaged in the same or similar activities under the same or similar conditions and dealing wholly independently with the resident and with other persons.
Income Tax Conventions Implementation Act, 1996 — I-3.51 3
3 In the determination of the business profits of a permanent establishment, there shall be allowed those deductible expenses which are incurred for the purposes of the permanent establishment including executive and general administrative expenses, whether incurred in the State in which the permanent establishment is situated or elsewhere.
Income Tax Conventions Implementation Act, 1996 — I-3.51 4
4 No business profits shall be attributed to a permanent establishment of a person by reason of the mere purchase by that permanent establishment of goods or merchandise for the person.
Income Tax Conventions Implementation Act, 1996 — I-3.51 5
5 For the purposes of the preceding paragraphs, the business profits to be attributed to the permanent establishment shall be determined by the same method year by year unless there is good and sufficient reason to the contrary.
Income Tax Conventions Implementation Act, 1996 — I-3.51 6
6 Where business profits include items of income which are dealt with separately in other Articles of this Agreement, then the provisions of those Articles shall not be affected by the provisions of this Article.
Income Tax Conventions Implementation Act, 1996 — I-3.51 1
1 Income or profits derived by a resident of a Contracting State from the operation of ships or aircraft in international traffic shall be taxable only in that State.
Income Tax Conventions Implementation Act, 1996 — I-3.51 2
2 For the purpose of this Article, the term “income or profits” includes income or profits from the charter or rental of ships or aircraft and from the rental or maintenance of containers and related equipment derived by a resident of a Contracting State, provided that such charter, rental or maintenance is incidental to the operation by that resident of ships or aircraft in international traffic.
Income Tax Conventions Implementation Act, 1996 — I-3.51 3
3 The provisions of paragraphs 1 and 2 shall also apply to income or profits referred to in those paragraphs derived by a resident of a Contracting State from its participation in a pool, a joint business or an international operating agency.
Income Tax Conventions Implementation Act, 1996 — I-3.51 4
4 Nothing in this Agreement shall prevent a Contracting State from taxing the income or profits derived by a resident of the other Contracting State from the transportation of passengers or goods between places in the first-mentioned State.
Income Tax Conventions Implementation Act, 1996 — I-3.51 1
1 Where (a) a resident of a Contracting State participates directly or indirectly in the management, control or capital of a resident of the other Contracting State, or (b) the same persons participate directly or indirectly in the management, control or capital of a resident of a Contracting State and a resident of the other Contracting State, and in either case conditions are made or imposed between the two persons in their commercial or financial relations which differ from those which would be made between independent persons, then any income which would, but for those conditions, have accrued to one of the persons, but, by reason of those conditions, have not so accrued, may be included in the income of that person and taxed accordingly.
Income Tax Conventions Implementation Act, 1996 — I-3.51 (a)
(a) a resident of a Contracting State participates directly or indirectly in the management, control or capital of a resident of the other Contracting State, or
Income Tax Conventions Implementation Act, 1996 — I-3.51 (b)
(b) the same persons participate directly or indirectly in the management, control or capital of a resident of a Contracting State and a resident of the other Contracting State,
Income Tax Conventions Implementation Act, 1996 — I-3.51
and in either case conditions are made or imposed between the two persons in their commercial or financial relations which differ from those which would be made between independent persons, then any income which would, but for those conditions, have accrued to one of the persons, but, by reason of those conditions, have not so accrued, may be included in the income of that person and taxed accordingly.
Income Tax Conventions Implementation Act, 1996 — I-3.51 2
2 Where a Contracting State includes in the income of a resident of that State - and taxes accordingly - income on which a resident of the other Contracting State has been charged to tax in that other State and the income so included is income which would have accrued to the first-mentioned person if the conditions made between the two persons had been those which would have been made between independent persons, then that other State shall make an appropriate adjustment to the amount of tax charged therein on that income. In determining such adjustment, due regard shall be had to the other provisions of this Agreement and the competent authorities of the Contracting States shall if necessary consult each other.
Income Tax Conventions Implementation Act, 1996 — I-3.51 3
3 A Contracting State shall not change the income of a person in the circumstances referred to in paragraph 1 after five years from the end of the year in which the income which would be subject to such change would have accrued to that person.
Income Tax Conventions Implementation Act, 1996 — I-3.51 4
4 The provisions of paragraphs 2 and 3 shall not apply in the case of fraud or wilful default related to the amount of income received or expenses claimed.
Income Tax Conventions Implementation Act, 1996 — I-3.51 1
1 Dividends paid by a company which is a resident of a Contracting State to a resident of the other Contracting State may be taxed in that other State.
Income Tax Conventions Implementation Act, 1996 — I-3.51 2
2 However, such dividends may also be taxed in the Contracting State of which the company paying the dividends is a resident and according to the laws of that State, but if the recipient is the beneficial owner of the dividends the tax so charged shall not exceed: (a) 10 per cent of the gross amount of the dividends if the beneficial owner is a company which owns at least 10 per cent of the voting stock (or in the case of Russia, if there is no voting stock, at least 10 per cent of the statutory capital) of the company paying the dividends; and (b) 15 per cent of the gross amount of the dividends in all other cases. The provisions of this paragraph shall not affect the taxation of the company on the profits out of which the dividends are paid.
Income Tax Conventions Implementation Act, 1996 — I-3.51 (a)
(a) 10 per cent of the gross amount of the dividends if the beneficial owner is a company which owns at least 10 per cent of the voting stock (or in the case of Russia, if there is no voting stock, at least 10 per cent of the statutory capital) of the company paying the dividends; and
Income Tax Conventions Implementation Act, 1996 — I-3.51 (b)
(b) 15 per cent of the gross amount of the dividends in all other cases.
Income Tax Conventions Implementation Act, 1996 — I-3.51
The provisions of this paragraph shall not affect the taxation of the company on the profits out of which the dividends are paid.
Income Tax Conventions Implementation Act, 1996 — I-3.51 3
3 The term “dividends” as used in this Article means income from shares, “jouissance” shares or “jouissance” rights or other rights, not being debt-claims, participating in profits, as well as income which is subjected to the same taxation treatment as income from shares by the laws of the State of which the company making the distribution is a resident.
Income Tax Conventions Implementation Act, 1996 — I-3.51 4
4 The provisions of paragraph 1 shall not apply if the beneficial owner of the dividends, being a resident of a Contracting State, carries on business in the other Contracting State of which the company paying the dividends is a resident, through a permanent establishment situated therein, or performs in that other State independent personal services from a fixed base situated therein, and the holding in respect of which the dividends are paid is effectively connected with such permanent establishment or fixed base. In such case the provisions of Article 7 or Article 14, as the case may be, shall apply.
Income Tax Conventions Implementation Act, 1996 — I-3.51 5
5 Where a company which is a resident of a Contracting State derives profits or income from the other Contracting State, that other State may not impose any tax on the dividends paid by the company, except insofar as such dividends are paid to a resident of that other State or insofar as the holding in respect of which the dividends are paid is effectively connected with a permanent establishment or a fixed base situated in that other State, nor subject the company’s undistributed profits to a tax on undistributed profits, even if the dividends paid or the undistributed profits consist wholly or partly of profits or income arising in such other State.
Income Tax Conventions Implementation Act, 1996 — I-3.51 6
6 Nothing in this Agreement shall prevent: (a) Canada from levying, in addition to the tax on a company which is a resident of Canada, a tax on the earnings of a permanent establishment of a company which is a resident of the Russian Federation but the rate of such tax shall not exceed 10 per cent of such earnings; (b) the Russian Federation from taxing the remittance of earnings by a permanent establishment situated in the Russian Federation of a company which is a resident of Canada but the rate of tax shall not exceed 10 per cent of such remittances.
Income Tax Conventions Implementation Act, 1996 — I-3.51 (a)
(a) Canada from levying, in addition to the tax on a company which is a resident of Canada, a tax on the earnings of a permanent establishment of a company which is a resident of the Russian Federation but the rate of such tax shall not exceed 10 per cent of such earnings;
Income Tax Conventions Implementation Act, 1996 — I-3.51 (b)
(b) the Russian Federation from taxing the remittance of earnings by a permanent establishment situated in the Russian Federation of a company which is a resident of Canada but the rate of tax shall not exceed 10 per cent of such remittances.
Income Tax Conventions Implementation Act, 1996 — I-3.51 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.
Income Tax Conventions Implementation Act, 1996 — I-3.51 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 recipient is the beneficial owner of the interest the tax so charged shall not exceed 10 per cent of the gross amount of the interest.
Income Tax Conventions Implementation Act, 1996 — I-3.51 3
3 Notwithstanding the provisions of paragraph 2, interest arising in a Contracting State and paid to a resident of the other Contracting State who is the beneficial owner thereof shall be taxable only in that other State if it is paid: (a) to the Central Bank of that other State; (b) to a resident of that other State in respect of indebtedness of the first-mentioned State or of its state authorities, including local authorities thereof; (c) in respect of a loan made, guaranteed or insured, or a credit extended, guaranteed or insured by an organisation created and wholly owned by the Government of a Contracting State for the purpose of facilitating export; it is understood that, for the purposes of this provision, the Export Development Corporation created under the laws of Canada meets these requirements and that any organisation wholly owned by, and created under the laws of, the Government of the Russian Federation with similar mandate and functions shall, from the date mentioned in an exchange of letters between the competent authorities of the Contracting States, also be considered to meet the requirements of this provision.
Income Tax Conventions Implementation Act, 1996 — I-3.51 (a)
(a) to the Central Bank of that other State;
Income Tax Conventions Implementation Act, 1996 — I-3.51 (b)
(b) to a resident of that other State in respect of indebtedness of the first-mentioned State or of its state authorities, including local authorities thereof;
Income Tax Conventions Implementation Act, 1996 — I-3.51 (c)
(c) in respect of a loan made, guaranteed or insured, or a credit extended, guaranteed or insured by an organisation created and wholly owned by the Government of a Contracting State for the purpose of facilitating export; it is understood that, for the purposes of this provision, the Export Development Corporation created under the laws of Canada meets these requirements and that any organisation wholly owned by, and created under the laws of, the Government of the Russian Federation with similar mandate and functions shall, from the date mentioned in an exchange of letters between the competent authorities of the Contracting States, also be considered to meet the requirements of this provision.