GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Income Tax Conventions Implementation Act, 1998 — I-3.53 1
1 In the event that pursuant to an Agreement or Convention concluded with a country that is a member of the Organisation for Economic Co-operation and Development after the date of signature of this Convention, Chile agrees to a rate of tax on dividends referred to in subparagraph (a) of paragraph 2 of Article 10 that is lower than 10 per cent or on interest or royalties that is lower than 15 per cent, then such lower rate (but not in any event a rate below 5 per cent in the case of dividends and 10 per cent in the case of interest and royalties) shall apply for the purpose of subparagraph (a) of paragraph 2 of Article 10 with respect to dividends, of paragraph 2 of Article 11 with respect to interest or paragraph 2 of Article 12 with respect to royalties, such new rates shall automatically apply for the purposes of this Convention when the provisions of the first-mentioned Agreement or Convention become applicable, as the case may be. However, the 10 per cent limitation shall not apply in the case of copyright royalties and other like payments in respect of the production or reproduction of any literary, dramatic, musical or artistic work (but not including royalties in respect of motion picture films nor royalties in respect of works on film or videotape or other means of reproduction for use in connection with television broadcasting), nor to royalties for the use of, or the right to use, computer software or any patent or for information concerning industrial, commercial or scientific experiences (but not including any such information provided under a rental or franchise agreement).
Income Tax Conventions Implementation Act, 1998 — I-3.53 2
2 In the event that pursuant to an Agreement or Convention concluded with a country that is a member of the Organisation for Economic Co-operation and Development after the date of signature of this Convention, Chile agrees to limit the taxation in the country of source of payments for independent personal services performed in the absence of a fixed base referred to in paragraph 1 of Article 14, to a rate that is lower than that provided for in this Convention, the lower rate (including an exemption) shall automatically apply for the purposes of this Convention from the date when the relevant provision of the first-mentioned Agreement or Convention becomes applicable.
Income Tax Conventions Implementation Act, 1998 — I-3.53 3
3 Considering that the main aim of the Convention is to avoid international double taxation, the Contracting States agree that, in the event the provisions of the Convention are used in such a manner as to provide benefits not contemplated or not intended, the competent authorities of the Contracting States shall, under the mutual agreement procedure of Article 25, recommend specific amendments to be made to the Convention. The Contracting States further agree that any such recommendation will be considered and discussed in an expeditious manner with a view to amending the Convention, where necessary.
Income Tax Conventions Implementation Act, 1998 — I-3.53
IN WITNESS WHEREOF the undersigned, duly authorised to that effect, have signed this Protocol.
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10 (2) Subsection (1) applies (a) in respect of tax withheld at the source on amounts paid or credited to non-residents after December 31, 1998; and (b) in respect of other taxes for taxation years beginning after December 31, 1998.
Income Tax Conventions Implementation Act, 1999 — I-3.54
Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows:
Income Tax Conventions Implementation Act, 1999 — I-3.54 1
Short title 1 This Act may be cited as the Income Tax Conventions Implementation Act, 1999 .
Income Tax Conventions Implementation Act, 1999 — I-3.54 2
Citation of Part 1 2 This Part may be cited as the Canada — Kyrgyzstan Income Tax Agreement Act, 1999 .
Income Tax Conventions Implementation Act, 1999 — I-3.54 3
Definition of Agreement 3 In this Part, Agreement means the Agreement between the Government of Canada and the Government of the Kyrgyz Republic set out in Part 1 of Schedule 1, as amended by the protocol set out in Part 2 of that Schedule.
Income Tax Conventions Implementation Act, 1999 — I-3.54 4
Agreement approved 4 The Agreement is approved and has the force of law in Canada during the period that the Agreement, by its terms, is in force.
Income Tax Conventions Implementation Act, 1999 — I-3.54 5
Inconsistent laws — general rule 5 (1) Subject to subsection (2), in the event of any inconsistency between the provisions of this Part or the Agreement and the provisions of any other law, the provisions of this Part and the Agreement prevail to the extent of the inconsistency. Inconsistent laws — exception (2) In the event of any inconsistency between the provisions of the Agreement and the provisions of the Income Tax Conventions Interpretation Act , the provisions of that Act prevail to the extent of the inconsistency.
Income Tax Conventions Implementation Act, 1999 — I-3.54 6
Regulations 6 The Minister of National Revenue may make any regulations that are necessary for carrying out the Agreement or for giving effect to any of its provisions.
Income Tax Conventions Implementation Act, 1999 — I-3.54 Publication of notice
Publication of notice * 7 The Minister of Finance shall cause a notice of the day on which the Agreement enters into force and of the day on which it ceases to have effect to be published in the Canada Gazette within 60 days after its entry into force or termination. * [Note: Agreement and Protocol in force December 4, 2000, see Canada Gazette Part I, Volume 135, page 222.]
Income Tax Conventions Implementation Act, 1999 — I-3.54 8
Citation of Part 2 8 This Part may be cited as the Canada — Lebanon Income Tax Convention Act, 1999 .
Income Tax Conventions Implementation Act, 1999 — I-3.54 9
Definition of Convention 9 In this Part, Convention means the Convention between the Government of Canada and the Government of the Republic of Lebanon set out in Part 1 of Schedule 2, as amended by the protocol set out in Part 2 of that Schedule.
Income Tax Conventions Implementation Act, 1999 — I-3.54 10
Convention approved 10 The Convention is approved and has the force of law in Canada during the period that the Convention, by its terms, is in force.
Income Tax Conventions Implementation Act, 1999 — I-3.54 11
Inconsistent laws — general rule 11 (1) Subject to subsection (2), in the event of any inconsistency between the provisions of this Part or the Convention and the provisions of any other law, the provisions of this Part and the Convention prevail to the extent of the inconsistency. Inconsistent laws — exception (2) In the event of any inconsistency between the provisions of the Convention and the provisions of the Income Tax Conventions Interpretation Act , the provisions of that Act prevail to the extent of the inconsistency.
Income Tax Conventions Implementation Act, 1999 — I-3.54 12
Regulations 12 The Minister of National Revenue may make any regulations that are necessary for carrying out the Convention or for giving effect to any of its provisions.
Income Tax Conventions Implementation Act, 1999 — I-3.54 13
Publication of notice 13 The Minister of Finance shall cause a notice of the day on which the Convention enters into force and of the day on which it ceases to have effect to be published in the Canada Gazette within 60 days after its entry into force or termination.
Income Tax Conventions Implementation Act, 1999 — I-3.54 14
Citation of Part 3 14 This Part may be cited as the Canada — Algeria Income Tax Convention Act, 1999 .
Income Tax Conventions Implementation Act, 1999 — I-3.54 15
Definition of Convention 15 In this Part, Convention means the Convention between the Government of Canada and the Government of the People’s Democratic Republic of Algeria set out in Part 1 of Schedule 3, as amended by the protocol set out in Part 2 of that Schedule.
Income Tax Conventions Implementation Act, 1999 — I-3.54 16
Convention approved 16 The Convention is approved and has the force of law in Canada during the period that the Convention, by its terms, is in force.
Income Tax Conventions Implementation Act, 1999 — I-3.54 17
Inconsistent laws — general rule 17 (1) Subject to subsection (2), in the event of any inconsistency between the provisions of this Part or the Convention and the provisions of any other law, the provisions of this Part and the Convention prevail to the extent of the inconsistency. Inconsistent laws — exception (2) In the event of any inconsistency between the provisions of the Convention and the provisions of the Income Tax Conventions Interpretation Act , the provisions of that Act prevail to the extent of the inconsistency.
Income Tax Conventions Implementation Act, 1999 — I-3.54 18
Regulations 18 The Minister of National Revenue may make any regulations that are necessary for carrying out the Convention or for giving effect to any of its provisions.
Income Tax Conventions Implementation Act, 1999 — I-3.54 Publication of notice
Publication of notice * 19 The Minister of Finance shall cause a notice of the day on which the Convention enters into force and of the day on which it ceases to have effect to be published in the Canada Gazette within 60 days after its entry into force or termination. * [Note: Convention and Protocol in force December 26, 2000, see Canada Gazette Part I, Volume 135, page 222.]
Income Tax Conventions Implementation Act, 1999 — I-3.54 20
Citation of Part 4 20 This Part may be cited as the Canada — Bulgaria Income Tax Convention Act, 1999 .
Income Tax Conventions Implementation Act, 1999 — I-3.54 21
Definition of Convention 21 In this Part, Convention means the Convention between the Government of Canada and the Government of the Republic of Bulgaria set out in Part 1 of Schedule 4, as amended by the protocol set out in Part 2 of that Schedule.
Income Tax Conventions Implementation Act, 1999 — I-3.54 22
Convention approved 22 The Convention is approved and has the force of law in Canada during the period that the Convention, by its terms, is in force.
Income Tax Conventions Implementation Act, 1999 — I-3.54 23
Inconsistent laws — general rule 23 (1) Subject to subsection (2), in the event of any inconsistency between the provisions of this Part or the Convention and the provisions of any other law, the provisions of this Part and the Convention prevail to the extent of the inconsistency. Inconsistent laws — exception (2) In the event of any inconsistency between the provisions of the Convention and the provisions of the Income Tax Conventions Interpretation Act , the provisions of that Act prevail to the extent of the inconsistency.
Income Tax Conventions Implementation Act, 1999 — I-3.54 24
Regulations 24 The Minister of National Revenue may make any regulations that are necessary for carrying out the Convention or for giving effect to any of its provisions.
Income Tax Conventions Implementation Act, 1999 — I-3.54 Publication of notice
Publication of notice * 25 The Minister of Finance shall cause a notice of the day on which the Convention enters into force and of the day on which it ceases to have effect to be published in the Canada Gazette within 60 days after its entry into force or termination. * [Note: Convention and Protocol in force October 25, 2001, see Canada Gazette Part I, Volume 136, page 760.]
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Citation of Part 5 26 This Part may be cited as the Canada — Portugal Income Tax Convention Act, 1999 .
Income Tax Conventions Implementation Act, 1999 — I-3.54 27
Definition of Convention 27 In this Part, Convention means the Convention between the Government of Canada and the Government of the Portuguese Republic set out in Part 1 of Schedule 5, as amended by the protocol set out in Part 2 of that Schedule.
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Convention approved 28 The Convention is approved and has the force of law in Canada during the period that the Convention, by its terms, is in force.
Income Tax Conventions Implementation Act, 1999 — I-3.54 29
Inconsistent laws — general rule 29 (1) Subject to subsection (2), in the event of any inconsistency between the provisions of this Part or the Convention and the provisions of any other law, the provisions of this Part and the Convention prevail to the extent of the inconsistency. Inconsistent laws — exception (2) In the event of any inconsistency between the provisions of the Convention and the provisions of the Income Tax Conventions Interpretation Act , the provisions of that Act prevail to the extent of the inconsistency.
Income Tax Conventions Implementation Act, 1999 — I-3.54 30
Regulations 30 The Minister of National Revenue may make any regulations that are necessary for carrying out the Convention or for giving effect to any of its provisions.
Income Tax Conventions Implementation Act, 1999 — I-3.54 31
Publication of notice 31 The Minister of Finance shall cause a notice of the day on which the Convention enters into force and of the day on which it ceases to have effect to be published in the Canada Gazette within 60 days after its entry into force or termination.
Income Tax Conventions Implementation Act, 1999 — I-3.54 32
Citation of Part 6 32 This Part may be cited as the Canada — Uzbekistan Income Tax Convention Act, 1999 .
Income Tax Conventions Implementation Act, 1999 — I-3.54 33
Definition of Convention 33 In this Part, Convention means the Convention between the Government of Canada and the Government of the Republic of Uzbekistan set out in Part 1 of Schedule 6, as amended by the protocol set out in Part 2 of that Schedule.
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Convention approved 34 The Convention is approved and has the force of law in Canada during the period that the Convention, by its terms, is in force.
Income Tax Conventions Implementation Act, 1999 — I-3.54 35
Inconsistent laws — general rule 35 (1) Subject to subsection (2), in the event of any inconsistency between the provisions of this Part or the Convention and the provisions of any other law, the provisions of this Part and the Convention prevail to the extent of the inconsistency. Inconsistent laws — exception (2) In the event of any inconsistency between the provisions of the Convention and the provisions of the Income Tax Conventions Interpretation Act , the provisions of that Act prevail to the extent of the inconsistency.
Income Tax Conventions Implementation Act, 1999 — I-3.54 36
Regulations 36 The Minister of National Revenue may make any regulations that are necessary for carrying out the Convention or for giving effect to any of its provisions.
Income Tax Conventions Implementation Act, 1999 — I-3.54 Publication of notice
Publication of notice * 37 The Minister of Finance shall cause a notice of the day on which the Convention enters into force and of the day on which it ceases to have effect to be published in the Canada Gazette within 60 days after its entry into force or termination. * [Note: Convention and Protocol in force September 14, 2000, see Canada Gazette Part I, Volume 135, page 38.]
Income Tax Conventions Implementation Act, 1999 — I-3.54 38
Citation of Part 7 38 This Part may be cited as the Canada — Jordan Income Tax Convention Act, 1999 .
Income Tax Conventions Implementation Act, 1999 — I-3.54 39
Definition of Convention 39 In this Part, Convention means the Convention between the Government of Canada and the Government of the Hashemite Kingdom of Jordan set out in Part 1 of Schedule 7, as amended by the protocol set out in Part 2 of that Schedule.
Income Tax Conventions Implementation Act, 1999 — I-3.54 40
Convention approved 40 The Convention is approved and has the force of law in Canada during the period that the Convention, by its terms, is in force.
Income Tax Conventions Implementation Act, 1999 — I-3.54 41
Inconsistent laws — general rule 41 (1) Subject to subsection (2), in the event of any inconsistency between the provisions of this Part or the Convention and the provisions of any other law, the provisions of this Part and the Convention prevail to the extent of the inconsistency. Inconsistent laws — exception (2) In the event of any inconsistency between the provisions of the Convention and the provisions of the Income Tax Conventions Interpretation Act , the provisions of that Act prevail to the extent of the inconsistency.
Income Tax Conventions Implementation Act, 1999 — I-3.54 42
Regulations 42 The Minister of National Revenue may make any regulations that are necessary for carrying out the Convention or for giving effect to any of its provisions.
Income Tax Conventions Implementation Act, 1999 — I-3.54 Publication of notice
Publication of notice * 43 The Minister of Finance shall cause a notice of the day on which the Convention enters into force and of the day on which it ceases to have effect to be published in the Canada Gazette within 60 days after its entry into force or termination. * [Note: Convention and Protocol in force December 24, 2000, see Canada Gazette Part I, Volume 135, page 222.]
Income Tax Conventions Implementation Act, 1999 — I-3.54 46
Protocol approved 46 The protocol set out in Schedule 8 is approved and has the force of law in Canada during the period that the protocol, by its terms, is in force.
Income Tax Conventions Implementation Act, 1999 — I-3.54 Publication of notice
Publication of notice * 47 The Minister of Finance shall cause a notice of the day on which the protocol set out in Schedule 8 enters into force to be published in the Canada Gazette within 60 days after its entry into force. * [Note: Protocol in force December 14, 2000, see Canada Gazette Part I, Volume 134, page 3803.]
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Citation of Part 9 48 This Part may be cited as the Canada — Luxembourg Income Tax Convention Act, 1999 .
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Definition of Convention 49 In this part, Convention means the Convention between the Government of Canada and the Government of the Grand Duchy of Luxembourg set out in Part 1 of Schedule 9, as amended by the Protocol and the Agreement set out, respectively, in Parts 2 and 3 of that Schedule. 2000, c. 11, s. 49; 2013, c. 27, s. 6
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Convention approved 50 The Convention is approved and has the force of law in Canada during the period that the Convention, by its terms, is in force.
Income Tax Conventions Implementation Act, 1999 — I-3.54 51
Inconsistent laws — general rule 51 (1) Subject to subsection (2), in the event of any inconsistency between the provisions of this Part or the Convention and the provisions of any other law, the provisions of this Part and the Convention prevail to the extent of the inconsistency. Inconsistent laws — exception (2) In the event of any inconsistency between the provisions of the Convention and the provisions of the Income Tax Conventions Interpretation Act , the provisions of that Act prevail to the extent of the inconsistency.
Income Tax Conventions Implementation Act, 1999 — I-3.54 52
Regulations 52 The Minister of National Revenue may make any regulations that are necessary for carrying out the Convention or for giving effect to any of its provisions.
Income Tax Conventions Implementation Act, 1999 — I-3.54 Publication of notice
Publication of notice * 53 The Minister of Finance shall cause a notice of the day on which the Convention enters into force and of the day on which it ceases to have effect to be published in the Canada Gazette within 60 days after its entry into force or termination. * [Note: Convention in force October 17, 2000, see Canada Gazette Part I, Volume 134, page 3718.]
Income Tax Conventions Implementation Act, 1999 — I-3.54
The Government of Canada and the Government of the Kyrgyz Republic, desiring to conclude an Agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital, have agreed as follows:
Income Tax Conventions Implementation Act, 1999 — I-3.54
This Agreement shall apply to persons who are residents of one or both of the Contracting States.
Income Tax Conventions Implementation Act, 1999 — I-3.54 1
1 This Agreement shall apply to taxes on income and on capital imposed on behalf of each Contracting State, irrespective of the manner in which they are levied.
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2 There shall be regarded as taxes on income and on capital all taxes imposed on total income, on total capital, or on elements of income or of capital, including taxes on gains from the alienation of movable or immovable property, as well as taxes on capital appreciation.
Income Tax Conventions Implementation Act, 1999 — I-3.54 3
3 The existing taxes to which this Agreement shall apply are, in particular: (a) in the case of Canada: the taxes imposed by the Government of Canada under the Income Tax Act , (hereinafter referred to as “Canadian tax”); (b) in the case of Kyrgyzstan: the taxes imposed by the Government of the Kyrgyz Republic in accordance with the laws of the Kyrgyz Republic on the taxation of income and of property (capital), (hereinafter referred to as “Kyrgyz tax”).
Income Tax Conventions Implementation Act, 1999 — I-3.54 (a)
(a) in the case of Canada: the taxes imposed by the Government of Canada under the Income Tax Act , (hereinafter referred to as “Canadian tax”);
Income Tax Conventions Implementation Act, 1999 — I-3.54
the taxes imposed by the Government of Canada under the Income Tax Act , (hereinafter referred to as “Canadian tax”);
Income Tax Conventions Implementation Act, 1999 — I-3.54 (b)
(b) in the case of Kyrgyzstan: the taxes imposed by the Government of the Kyrgyz Republic in accordance with the laws of the Kyrgyz Republic on the taxation of income and of property (capital), (hereinafter referred to as “Kyrgyz tax”).
Income Tax Conventions Implementation Act, 1999 — I-3.54
the taxes imposed by the Government of the Kyrgyz Republic in accordance with the laws of the Kyrgyz Republic on the taxation of income and of property (capital), (hereinafter referred to as “Kyrgyz tax”).
Income Tax Conventions Implementation Act, 1999 — I-3.54 4
4 This Agreement shall apply also to any similar taxes and to taxes on capital which are imposed after the date of signature of this Agreement in addition to, or in place of, the existing taxes. The competent authorities of the Contracting States shall notify each other of any significant changes which have been made in their respective taxation laws.