GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Canada-Argentina Income Tax Convention Act, 1994 — C-0.6 (b)
(b) the furnishing of services, including consultancy services, by an enterprise through employees or other personnel engaged by the enterprise for such purpose, but only where such activities continue within the country for a period or periods aggregating more than six months within any twelve month period.
Canada-Argentina Income Tax Convention Act, 1994 — C-0.6 4
4 Notwithstanding the preceding provisions of this Article, the term permanent establishment 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 enterprise; (b) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of storage, display or delivery; (c) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of processing by another enterprise; (d) the maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise or of collecting information, for the enterprise; (e) the maintenance of a fixed place of business solely for the purpose of carrying on, for the enterprise, 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.
Canada-Argentina Income Tax Convention Act, 1994 — C-0.6 (a)
(a) the use of facilities solely for the purpose of storage, display or delivery of goods or merchandise belonging to the enterprise;
Canada-Argentina Income Tax Convention Act, 1994 — C-0.6 (b)
(b) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of storage, display or delivery;
Canada-Argentina Income Tax Convention Act, 1994 — C-0.6 (c)
(c) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of processing by another enterprise;
Canada-Argentina Income Tax Convention Act, 1994 — C-0.6 (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 enterprise;
Canada-Argentina Income Tax Convention Act, 1994 — C-0.6 (e)
(e) the maintenance of a fixed place of business solely for the purpose of carrying on, for the enterprise, any other activity of a preparatory or auxiliary character;
Canada-Argentina Income Tax Convention Act, 1994 — C-0.6 (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.
Canada-Argentina Income Tax Convention Act, 1994 — C-0.6 5
5 Notwithstanding the provisions of paragraphs 1, 2 and 3, where a person - other than an agent of an independent status to whom paragraph 6 applies - is acting on behalf of an enterprise of a Contracting State and has, and habitually exercises in the other Contracting State an authority to conclude contracts in the name of the enterprise, that enterprise shall be deemed to have a permanent establishment in that other State in respect of any activities which that person undertakes for the enterprise unless the activities of such person are limited to those mentioned in paragraph 4 which, if exercised through a fixed place of business, would not make this fixed place of business a permanent establishment under the provisions of that paragraph.
Canada-Argentina Income Tax Convention Act, 1994 — C-0.6 6
6 An enterprise 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. However, when activities of such an agent are devoted wholly or almost wholly on behalf of that enterprise, he will not be considered an agent of an independent status within the meaning of this paragraph.
Canada-Argentina Income Tax Convention Act, 1994 — C-0.6 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.
Canada-Argentina Income Tax Convention Act, 1994 — C-0.6 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.
Canada-Argentina Income Tax Convention Act, 1994 — C-0.6 2
2 For the purposes of this Convention, the term immovable property shall have the meaning which it has under the applicable taxation law of the Contracting State in which the property in question is situated and shall include any option or similar right in respect thereof. 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 considered for the working of, or the right to work, mineral deposits, sources and other natural resources; ships and aircraft shall not be regarded as immovable property.
Canada-Argentina Income Tax Convention Act, 1994 — C-0.6 3
3 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.
Canada-Argentina Income Tax Convention Act, 1994 — C-0.6 4
4 The provisions of paragraphs 1 and 3 shall also apply to the income from immovable property of an enterprise and to income from immovable property used for the performance of independent personal services.
Canada-Argentina Income Tax Convention Act, 1994 — C-0.6 1
1 The profits of an enterprise of a Contracting State shall be taxable only in that State unless the enterprise carries on business in the other Contracting State through a permanent establishment situated therein. If the enterprise carries on or has carried on business as aforesaid, the profits of the enterprise may be taxed in the other State but only so much of them as is attributable to: (a) that permanent establishment; or (b) sales in that other State of goods or merchandise of the same or similar kind as those sold through that permanent establishment; or (c) other business activities carried on in that other State of the same or similar kind as those effected through that permanent establishment.
Canada-Argentina Income Tax Convention Act, 1994 — C-0.6 (b)
(b) sales in that other State of goods or merchandise of the same or similar kind as those sold through that permanent establishment; or
Canada-Argentina Income Tax Convention Act, 1994 — C-0.6 (c)
(c) other business activities carried on in that other State of the same or similar kind as those effected through that permanent establishment.
Canada-Argentina Income Tax Convention Act, 1994 — C-0.6 2
2 Subject to the provisions of paragraph 3, where an enterprise 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 profits which it might be expected to make if it were a distinct and separate enterprise engaged in the same or similar activities under the same or similar conditions and dealing wholly independently with the enterprise of which it is a permanent establishment.
Canada-Argentina Income Tax Convention Act, 1994 — C-0.6 3
3 In the determination of the 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.
Canada-Argentina Income Tax Convention Act, 1994 — C-0.6 4
4 Notwithstanding the provisions of paragraph 1, profits derived by an enterprise of a Contracting State from the activity of granting insurance (including reinsurance) covering property situated in the other Contracting State or persons which are residents of that other State, at the time of the conclusion of the insurance contract, may be taxed in that other State, whether or not the enterprise carries on its activity in that other State through a permanent establishment situated therein.
Canada-Argentina Income Tax Convention Act, 1994 — C-0.6 5
5 No profits shall be attributed to a permanent establishment by reason of the mere purchase by that permanent establishment of goods or merchandise for the enterprise.
Canada-Argentina Income Tax Convention Act, 1994 — C-0.6 6
6 For the purposes of the preceding paragraphs, the 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.
Canada-Argentina Income Tax Convention Act, 1994 — C-0.6 7
7 Where profits include items of income which are dealt with separately in other Articles of this Convention, then the provisions of those Articles shall not be affected by the provisions of this Article.
Canada-Argentina Income Tax Convention Act, 1994 — C-0.6 1
1 Profits derived by an enterprise of a Contracting State from the operation of ships or aircraft in international traffic shall be taxable only in that State.
Canada-Argentina Income Tax Convention Act, 1994 — C-0.6 2
2 Notwithstanding the provisions of paragraph 1 and Article 7, profits derived from the operation of ships or aircraft used principally to transport passengers or goods exclusively between places in a Contracting State may be taxed in that State.
Canada-Argentina Income Tax Convention Act, 1994 — C-0.6 3
3 The provisions of paragraphs 1 and 2 shall also apply to profits referred to in those paragraphs derived by an enterprise of a Contracting State from its participation in a pool, a joint business or an international operating agency.
Canada-Argentina Income Tax Convention Act, 1994 — C-0.6 4
4 In this Article, (a) the term profits includes: (i) profits, net profits, gross receipts and revenues derived directly from the operation of ships or aircraft in international traffic; and (ii) interest on sums generated from the operation of ships or aircraft in international traffic provided that such interest is incidental to the operation; (b) the term operation of ships or aircraft in international traffic by an enterprise of a Contracting State includes: (i) the charter or rental of ships or aircraft; (ii) the rental of containers and related equipment; and (iii) the alienation of ships, aircraft, containers and related equipment; by that enterprise provided that such charter, rental or alienation is incidental to the operation by that enterprise of ships or aircraft in international traffic.
Canada-Argentina Income Tax Convention Act, 1994 — C-0.6 (a)
(a) the term profits includes: (i) profits, net profits, gross receipts and revenues derived directly from the operation of ships or aircraft in international traffic; and (ii) interest on sums generated from the operation of ships or aircraft in international traffic provided that such interest is incidental to the operation;
Canada-Argentina Income Tax Convention Act, 1994 — C-0.6 (i)
(i) profits, net profits, gross receipts and revenues derived directly from the operation of ships or aircraft in international traffic; and
Canada-Argentina Income Tax Convention Act, 1994 — C-0.6 (ii)
(ii) interest on sums generated from the operation of ships or aircraft in international traffic provided that such interest is incidental to the operation;
Canada-Argentina Income Tax Convention Act, 1994 — C-0.6 (b)
(b) the term operation of ships or aircraft in international traffic by an enterprise of a Contracting State includes: (i) the charter or rental of ships or aircraft; (ii) the rental of containers and related equipment; and (iii) the alienation of ships, aircraft, containers and related equipment; by that enterprise provided that such charter, rental or alienation is incidental to the operation by that enterprise of ships or aircraft in international traffic.
Canada-Argentina Income Tax Convention Act, 1994 — C-0.6 (i)
(i) the charter or rental of ships or aircraft;
Canada-Argentina Income Tax Convention Act, 1994 — C-0.6 (ii)
(ii) the rental of containers and related equipment; and
Canada-Argentina Income Tax Convention Act, 1994 — C-0.6 (iii)
(iii) the alienation of ships, aircraft, containers and related equipment;
Canada-Argentina Income Tax Convention Act, 1994 — C-0.6
by that enterprise provided that such charter, rental or alienation is incidental to the operation by that enterprise of ships or aircraft in international traffic.
Canada-Argentina Income Tax Convention Act, 1994 — C-0.6 1
1 Where (a) an enterprise of a Contracting State participates directly or indirectly in the management, control or capital of an enterprise of the other Contracting State, or (b) the same persons participate directly or indirectly in the management, control or capital of an enterprise of a Contracting State and an enterprise of the other Contracting State, and in either case conditions are made or imposed between the two enterprises in their commercial or financial relations which differ from those which would be made between independent enterprises, then any income which would, but for those conditions, have accrued to one of the enterprises, but, by reason of those conditions, have not so accrued, may be included in the income of that enterprise and taxed accordingly.
Canada-Argentina Income Tax Convention Act, 1994 — C-0.6 (a)
(a) an enterprise of a Contracting State participates directly or indirectly in the management, control or capital of an enterprise of the other Contracting State, or
Canada-Argentina Income Tax Convention Act, 1994 — C-0.6 (b)
(b) the same persons participate directly or indirectly in the management, control or capital of an enterprise of a Contracting State and an enterprise of the other Contracting State,
Canada-Argentina Income Tax Convention Act, 1994 — C-0.6
and in either case conditions are made or imposed between the two enterprises in their commercial or financial relations which differ from those which would be made between independent enterprises, then any income which would, but for those conditions, have accrued to one of the enterprises, but, by reason of those conditions, have not so accrued, may be included in the income of that enterprise and taxed accordingly.
Canada-Argentina Income Tax Convention Act, 1994 — C-0.6 2
2 Where a Contracting State includes in the income of an enterprise of that State – and taxes accordingly – income on which an enterprise 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 enterprise if the conditions made between the two enterprises had been those which would have been made between independent enterprises, 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 Convention and the competent authorities of the Contracting States shall if necessary consult each other.
Canada-Argentina Income Tax Convention Act, 1994 — C-0.6 3
3 A Contracting State shall not change the income of an enterprise in the circumstances referred to in paragraph 1 after the expiry of the time limits provided in its national laws and, in any case, after six years from the end of the year in which the income which would be subject to such change would, but for the conditions referred to in paragraph 1, have accrued to that enterprise.
Canada-Argentina Income Tax Convention Act, 1994 — C-0.6 4
4 The provisions of paragraphs 2 and 3 shall not apply in the case of fraud, wilful default or neglect.
Canada-Argentina Income Tax Convention Act, 1994 — C-0.6 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.
Canada-Argentina Income Tax Convention Act, 1994 — C-0.6 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 holds directly at least 25 per cent of the capital of the company paying the dividends; (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.
Canada-Argentina Income Tax Convention Act, 1994 — C-0.6 (a)
(a) 10 per cent of the gross amount of the dividends if the beneficial owner is a company which holds directly at least 25 per cent of the capital of the company paying the dividends;
Canada-Argentina Income Tax Convention Act, 1994 — C-0.6 (b)
(b) 15 per cent of the gross amount of the dividends in all other cases.
Canada-Argentina Income Tax Convention Act, 1994 — C-0.6
The provisions of this paragraph shall not affect the taxation of the company on the profits out of which the dividends are paid.
Canada-Argentina Income Tax Convention Act, 1994 — C-0.6 3
3 The term dividends as used in this Article means income from shares, jouissance shares or jouissance rights, mining shares, founders’ shares 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.
Canada-Argentina Income Tax Convention Act, 1994 — C-0.6 4
4 The provisions of paragraph 2 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.
Canada-Argentina Income Tax Convention Act, 1994 — C-0.6 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.
Canada-Argentina Income Tax Convention Act, 1994 — C-0.6 6
6 Nothing in this Convention shall be construed as preventing a Contracting State from imposing on the earnings of a company attributable to a permanent establishment in that State, a tax in addition to the tax which would be chargeable on the earnings of a company which is a national of that State, provided that any additional tax so imposed shall not exceed 10 per cent of the amount of such earnings which have not been subjected to such additional tax in previous taxation years. For the purpose of this provision, the term earnings means the profits attributable to a permanent establishment in a Contracting State in a year and previous years after deducting therefrom all taxes, other than the additional tax referred to herein, imposed on such profits by that State.
Canada-Argentina Income Tax Convention Act, 1994 — C-0.6 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.
Canada-Argentina Income Tax Convention Act, 1994 — C-0.6 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 12.5 per cent of the gross amount of the interest.
Canada-Argentina Income Tax Convention Act, 1994 — C-0.6 3
3 Notwithstanding the provisions of paragraph 2: (a) interest arising in a Contracting State and paid in respect of a bond, debenture or other similar obligation of the government of that Contracting State or of a political subdivision or local authority thereof shall, provided that the interest is beneficially owned by a resident of the other Contracting State, be taxable only in that other State; (b) interest arising in Argentina and paid to a resident of Canada shall be taxable only in Canada if it is paid in respect of a loan made, guaranteed or insured, or a credit extended, guaranteed or insured by the Export Development Corporation; (c) interest arising in Canada and paid to a resident of Argentina shall be taxable only in Argentina if it is paid in respect of a loan made, guaranteed or insured, or a credit extended, guaranteed or insured by an Argentine institution as is specified and agreed in letters exchanged between the competent authorities of the Contracting States; and (d) interest arising in a Contracting State shall be exempt from tax in that State if it is beneficially owned by a resident of the other Contracting State and is paid with respect to indebtedness arising as a consequence of the sale on credit by a resident of that other State of any industrial machinery or equipment except where the sale or indebtedness was between related persons.
Canada-Argentina Income Tax Convention Act, 1994 — C-0.6 (a)
(a) interest arising in a Contracting State and paid in respect of a bond, debenture or other similar obligation of the government of that Contracting State or of a political subdivision or local authority thereof shall, provided that the interest is beneficially owned by a resident of the other Contracting State, be taxable only in that other State;
Canada-Argentina Income Tax Convention Act, 1994 — C-0.6 (b)
(b) interest arising in Argentina and paid to a resident of Canada shall be taxable only in Canada if it is paid in respect of a loan made, guaranteed or insured, or a credit extended, guaranteed or insured by the Export Development Corporation;
Canada-Argentina Income Tax Convention Act, 1994 — C-0.6 (c)
(c) interest arising in Canada and paid to a resident of Argentina shall be taxable only in Argentina if it is paid in respect of a loan made, guaranteed or insured, or a credit extended, guaranteed or insured by an Argentine institution as is specified and agreed in letters exchanged between the competent authorities of the Contracting States; and
Canada-Argentina Income Tax Convention Act, 1994 — C-0.6 (d)
(d) interest arising in a Contracting State shall be exempt from tax in that State if it is beneficially owned by a resident of the other Contracting State and is paid with respect to indebtedness arising as a consequence of the sale on credit by a resident of that other State of any industrial machinery or equipment except where the sale or indebtedness was between related persons.