GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Income Tax Conventions Implementation Act, 2001 — I-3.55 (a)
(a) it is understood that if an enterprise (general contractor), that has undertaken the performance of a comprehensive project, subcontracts parts of such a project to other enterprises (subcontractors), the period spent by a subcontractor must be considered as time spent by the general contractor. The subcontractor has a permanent establishment only if its activities continue for a period or periods aggregating more than 183 days in any twelve month period commencing or ending in the taxable year concerned;
Income Tax Conventions Implementation Act, 2001 — I-3.55 (b)
(b) the 183 day period begins as of the date on which the construction activity itself begins; it does not take into account time spent solely on preparatory activities such as obtaining permits.
Income Tax Conventions Implementation Act, 2001 — I-3.55 3
3 It is understood that, in order for paragraph 4 of Article 5 to apply, the activities listed in subparagraphs 4(a) through (f) and conducted by the resident of a Contracting State must each be of a preparatory or auxiliary character. Therefore, maintaining sales personnel in a Contracting State would not be an activity excepted under paragraph 4 and, subject to paragraphs 1, 5 and 6 of Article 5, would constitute a permanent establishment.
Income Tax Conventions Implementation Act, 2001 — I-3.55 4
4 Where an enterprise of a Contracting State sells goods or merchandise or carries on business in the other Contracting State through a permanent establishment situated therein, the profits of that permanent establishment shall not be determined on the basis of the total amount received by the enterprise, but shall be determined only on the basis of the income which is attributable to the actual activity of the permanent establishment for such sales or business. In particular, in the case of contracts for the survey, supply, installation or construction of industrial, commercial or scientific equipment or premises, or of public works, when the enterprise has a permanent establishment, the profits of such permanent establishment shall not be determined on the total amount of the contract, but shall be determined only on the basis of that part of the contract which is effectively carried out by the permanent establishment in the State where the permanent establishment is situated. The profits related to that part of the contract which is carried out by the head office of the enterprise shall be taxable only in the State of which the enterprise is a resident.
Income Tax Conventions Implementation Act, 2001 — I-3.55 5
5 Notwithstanding the provisions of Article 7, profits derived by an enterprise of a Contracting State from a voyage of a ship or aircraft where the principal purpose of the voyage is to transport passengers or property between places in the other Contracting State may be taxed in that other State.
Income Tax Conventions Implementation Act, 2001 — I-3.55 6
6 It is understood that the reference to an “additional tax” in paragraph 6 of Article 10 includes the tax that may be imposed by Venezuela pursuant to the provisions of Article 72 of Presidential Decree No. 307 published on October 22, 1999, in so far as those provisions were in force on, and have not been modified since, the date of signature of the Convention or have been modified only in minor respects so as not to effect their general character. Furthermore, for the purposes of subparagraph (a) of paragraph 1 of Article 23, the tax so imposed by Venezuela will be considered to have been paid by the company on its own behalf.
Income Tax Conventions Implementation Act, 2001 — I-3.55 7
7 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 the Convention, Venezuela 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, the greater of such new rate and a rate of 5 per cent shall automatically apply for the purposes of that subparagraph as well as for paragraph 6 of the same Article.
Income Tax Conventions Implementation Act, 2001 — I-3.55 8
8 It is understood that nothing in Article 24 shall be construed as preventing a Contracting State from imposing an additional tax as referred to in paragraph 6 of Article 10 or paragraph 6 of this Protocol.
Income Tax Conventions Implementation Act, 2001 — I-3.55
The Government of Canada and the Government of the Republic of Peru, desiring to conclude a Convention 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, 2001 — I-3.55 3
3 The existing taxes to which the Convention 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”; and (b) in the case of Peru, the taxes imposed by the Government of Peru under the Income Tax Act ( Ley del Impuesto a la Renta ) and the Solidarity Extraordinary Tax ( Impuesto Extraordinario de Solidaridad ) supported by an individual in respect of independent personal services, hereinafter referred to as “Peruvian tax”.
Income Tax Conventions Implementation Act, 2001 — I-3.55 (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”; and
Income Tax Conventions Implementation Act, 2001 — I-3.55 (b)
(b) in the case of Peru, the taxes imposed by the Government of Peru under the Income Tax Act ( Ley del Impuesto a la Renta ) and the Solidarity Extraordinary Tax ( Impuesto Extraordinario de Solidaridad ) supported by an individual in respect of independent personal services, hereinafter referred to as “Peruvian tax”.
Income Tax Conventions Implementation Act, 2001 — I-3.55 4
4 The Convention shall apply also to any identical or substantially similar taxes and to taxes on capital which are imposed after the date of signature of the Convention 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.
Income Tax Conventions Implementation Act, 2001 — I-3.55 1
1 For the purposes of this Convention, unless the context otherwise requires, (a) the term Canada , used in a geographical sense, means the territory of Canada, including (i) any area beyond the territorial sea of Canada that, in accordance with international law and the laws of Canada, is an area in respect of which Canada may exercise rights with respect to the seabed and subsoil and their natural resources, and (ii) the sea and airspace above every area referred to in clause (i); (b) the term Peru , used in a geographical sense, means the territory of the Republic of Peru which includes, in addition to the areas contained within its internationally recognized land boundaries, the adjacent maritime zones and airspace within which the Republic of Peru exercises sovereign rights and jurisdiction in accordance with its legislation and international law; (c) the terms a Contracting State and the other Contracting State mean, as the context requires, Canada or Peru; (d) the term person includes an individual, a trust, a company, a partnership and any other body of persons; (e) the term company means any body corporate or any entity which is treated as a body corporate for tax purposes; (f) the terms enterprise of a Contracting State and enterprise of the other Contracting State mean respectively an enterprise carried on by a resident of a Contracting State and an enterprise carried on by a resident of the other Contracting State; (g) the term competent authority means (i) in the case of Canada, the Minister of National Revenue or the Minister’s authorized representative, and (ii) in the case of Peru, the Minister of Economy and Finance or the Minister’s authorized representative; (h) the term national means (i) any individual possessing the nationality of a Contracting State, and (ii) any legal person, partnership or association deriving its status as such from the laws in force in a Contracting State; and (i) the term international traffic means any voyage of a ship or aircraft operated by an enterprise of a Contracting State to transport passengers or property except where the principal purpose of the voyage is to transport passengers or property between places within the other Contracting State.
Income Tax Conventions Implementation Act, 2001 — I-3.55 (a)
(a) the term Canada , used in a geographical sense, means the territory of Canada, including (i) any area beyond the territorial sea of Canada that, in accordance with international law and the laws of Canada, is an area in respect of which Canada may exercise rights with respect to the seabed and subsoil and their natural resources, and (ii) the sea and airspace above every area referred to in clause (i);
Income Tax Conventions Implementation Act, 2001 — I-3.55 (i)
(i) any area beyond the territorial sea of Canada that, in accordance with international law and the laws of Canada, is an area in respect of which Canada may exercise rights with respect to the seabed and subsoil and their natural resources, and
Income Tax Conventions Implementation Act, 2001 — I-3.55 (ii)
(ii) the sea and airspace above every area referred to in clause (i);
Income Tax Conventions Implementation Act, 2001 — I-3.55 (b)
(b) the term Peru , used in a geographical sense, means the territory of the Republic of Peru which includes, in addition to the areas contained within its internationally recognized land boundaries, the adjacent maritime zones and airspace within which the Republic of Peru exercises sovereign rights and jurisdiction in accordance with its legislation and international law;
Income Tax Conventions Implementation Act, 2001 — I-3.55 (c)
(c) the terms a Contracting State and the other Contracting State mean, as the context requires, Canada or Peru;
Income Tax Conventions Implementation Act, 2001 — I-3.55 (d)
(d) the term person includes an individual, a trust, a company, a partnership and any other body of persons;
Income Tax Conventions Implementation Act, 2001 — I-3.55 (e)
(e) the term company means any body corporate or any entity which is treated as a body corporate for tax purposes;
Income Tax Conventions Implementation Act, 2001 — I-3.55 (f)
(f) the terms enterprise of a Contracting State and enterprise of the other Contracting State mean respectively an enterprise carried on by a resident of a Contracting State and an enterprise carried on by a resident of the other Contracting State;
Income Tax Conventions Implementation Act, 2001 — I-3.55 (g)
(g) the term competent authority means (i) in the case of Canada, the Minister of National Revenue or the Minister’s authorized representative, and (ii) in the case of Peru, the Minister of Economy and Finance or the Minister’s authorized representative;
Income Tax Conventions Implementation Act, 2001 — I-3.55 (ii)
(ii) in the case of Peru, the Minister of Economy and Finance or the Minister’s authorized representative;
Income Tax Conventions Implementation Act, 2001 — I-3.55 (h)
(h) the term national means (i) any individual possessing the nationality of a Contracting State, and (ii) any legal person, partnership or association deriving its status as such from the laws in force in a Contracting State; and
Income Tax Conventions Implementation Act, 2001 — I-3.55 (i)
(i) any individual possessing the nationality of a Contracting State, and
Income Tax Conventions Implementation Act, 2001 — I-3.55 (ii)
(ii) any legal person, partnership or association deriving its status as such from the laws in force in a Contracting State; and
Income Tax Conventions Implementation Act, 2001 — I-3.55 (i)
(i) the term international traffic means any voyage of a ship or aircraft operated by an enterprise of a Contracting State to transport passengers or property except where the principal purpose of the voyage is to transport passengers or property between places within the other Contracting State.
Income Tax Conventions Implementation Act, 2001 — I-3.55 2
2 As regards the application of the Convention at any time by a Contracting State, any term not defined therein shall, unless the context otherwise requires, have the meaning that it has at that time under the law of that State for the purposes of the taxes to which the Convention applies.
Income Tax Conventions Implementation Act, 2001 — I-3.55 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 the person’s domicile, residence, place of management or any other criterion of a similar nature but does not include any person who is liable to tax in that State in respect only of income from sources in that State, and (b) that State or a political subdivision or local authority thereof or any agency or instrumentality of any such State, subdivision or authority.
Income Tax Conventions Implementation Act, 2001 — I-3.55 (a)
(a) any person who, under the laws of that State, is liable to tax therein by reason of the person’s domicile, residence, place of management or any other criterion of a similar nature but does not include any person who is liable to tax in that State in respect only of income from sources in that State, and
Income Tax Conventions Implementation Act, 2001 — I-3.55 2
2 Where by reason of the provisions of paragraph 1 an individual is a resident of both Contracting States, then the individual’s status shall be determined as follows: (a) the individual shall be deemed to be a resident only of the State in which the individual has a permanent home available and if the individual has a permanent home available in both States, the individual shall be deemed to be a resident only of the State with which the individual’s personal and economic relations are closer (centre of vital interests); (b) if the State in which the individual’s centre of vital interests is situated cannot be determined, or if there is not a permanent home available to the individual in either State, the individual shall be deemed to be a resident only of the State in which the individual has an habitual abode; (c) if the individual has an habitual abode in both States or in neither of them, the individual shall be deemed to be a resident only of the State of which the individual is a national; and (d) if the individual is a national of both States or of neither of them, the competent authorities of the Contracting States shall settle the question by mutual agreement.
Income Tax Conventions Implementation Act, 2001 — I-3.55 (b)
(b) if the State in which the individual’s centre of vital interests is situated cannot be determined, or if there is not a permanent home available to the individual in either State, the individual shall be deemed to be a resident only of the State in which the individual has an habitual abode;
Income Tax Conventions Implementation Act, 2001 — I-3.55 (c)
(c) if the individual has an habitual abode in both States or in neither of them, the individual shall be deemed to be a resident only of the State of which the individual is a national; and
Income Tax Conventions Implementation Act, 2001 — I-3.55 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 only of the State of which it is a national; (b) if it is a national of neither of the States the competent authorities of the Contracting States shall by mutual agreement endeavour to settle the question and to determine the mode of application of the Convention to the company. In the absence of such agreement, the company shall not be entitled to claim any relief or exemption from tax provided by the Convention.
Income Tax Conventions Implementation Act, 2001 — I-3.55 (b)
(b) if it is a national of neither of the States the competent authorities of the Contracting States shall by mutual agreement endeavour to settle the question and to determine the mode of application of the Convention to the company. In the absence of such agreement, the company shall not be entitled to claim any relief or exemption from tax provided by the Convention.
Income Tax Conventions Implementation Act, 2001 — I-3.55 4
4 Where by reason of the provisions of paragraph 1 a person other than an individual or a company is a resident of both Contracting States, the competent authorities of the Contracting States shall by mutual agreement endeavour to settle the question and to determine the mode of application of the Convention to such person. In the absence of such agreement, such person shall not be entitled to claim any relief or exemption from tax provided by the Convention.
Income Tax Conventions Implementation Act, 2001 — I-3.55 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, 2001 — I-3.55 3
3 The term permanent establishment shall also include: (a) a building site or construction or installation project but only if such site, project continues for a period or periods aggregating more than 183 days within any twelve-month period; and (b) the furnishing of services, including consulting services, by an enterprise of a Contracting State through employees or other individuals engaged by the enterprise for such purposes in the other Contracting State, but only where such activities continue (for the same or a connected project) within that State for a period or periods aggregating more than 183 days within any twelve-month period. For the purposes of computing the time period or periods in this paragraph, the duration of activities carried on by an enterprise shall include activities carried on by associated enterprises, within the meaning of Article 9, if the activities between the associated enterprises are connected.
Income Tax Conventions Implementation Act, 2001 — I-3.55 (a)
(a) a building site or construction or installation project but only if such site, project continues for a period or periods aggregating more than 183 days within any twelve-month period; and
Income Tax Conventions Implementation Act, 2001 — I-3.55 (b)
(b) the furnishing of services, including consulting services, by an enterprise of a Contracting State through employees or other individuals engaged by the enterprise for such purposes in the other Contracting State, but only where such activities continue (for the same or a connected project) within that State for a period or periods aggregating more than 183 days within any twelve-month period.
Income Tax Conventions Implementation Act, 2001 — I-3.55 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 advertising, supplying information or carrying on scientific research for the enterprise, if such activity is of a preparatory or auxiliary character.
Income Tax Conventions Implementation Act, 2001 — I-3.55 (e)
(e) the maintenance of a fixed place of business solely for the purpose of advertising, supplying information or carrying on scientific research for the enterprise, if such activity is of a preparatory or auxiliary character.
Income Tax Conventions Implementation Act, 2001 — I-3.55 5
5 Notwithstanding the provisions of paragraphs 1 and 2, where a person (other than an agent of an independent status to whom paragraph 7 applies) is acting on behalf of an enterprise and has, and habitually exercises, in a Contracting State an authority to conclude contracts on behalf of the enterprise, that enterprise shall be deemed to have a permanent establishment in that 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.
Income Tax Conventions Implementation Act, 2001 — I-3.55 6
6 Notwithstanding the preceding provisions of this Article, an insurance enterprise of a Contracting State shall, except in regard to re-insurance, be deemed to have a permanent establishment in the other Contracting State if it collects premiums in the territory of that other State or insures risks situated therein through a person other than an agent of independent status to whom paragraph 7 applies.
Income Tax Conventions Implementation Act, 2001 — I-3.55 7
7 An enterprise shall not be deemed to have a permanent establishment in a Contracting State merely because it carries on business in that 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 the activities of such an agent are devoted wholly or almost wholly on behalf of that enterprise, the agent will not be considered an agent of an independent status within the meaning of this paragraph.
Income Tax Conventions Implementation Act, 2001 — I-3.55 8
8 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, 2001 — I-3.55 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.
Income Tax Conventions Implementation Act, 2001 — I-3.55 2
2 Notwithstanding the provisions of Article 7, profits derived by an enterprise of a Contracting State from a voyage of a ship or aircraft where the principal purpose of the voyage is to transport passengers or property between places in the other Contracting State may be taxed in that other State.
Income Tax Conventions Implementation Act, 2001 — I-3.55 4
4 For the purposes of this Article, (a) the term profits includes (i) gross receipts and revenues derived directly from the operation of ships or aircraft in international traffic, and (ii) interest that is incidental to the operation of ships or aircraft in international traffic; and (b) the term operation of ships or aircraft in international traffic by an enterprise, includes (i) the charter or rental of ships or aircraft, and (ii) the rental of containers and related equipment, by that enterprise if that charter or rental is incidental to the operation by that enterprise of ships or aircraft in international traffic.