GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Canada-Belgium Income Tax Convention Act, 1976 — C-1.3 2
2 Remuneration derived by a person referred to in paragraph 1 from a company which is a resident of a Contracting State in respect of the discharge of day-to-day functions of a managerial or technical nature may be taxed in accordance with the provisions of Article 15 as if such remuneration were remuneration derived by an employee in respect of an employment and as if references to the “employer” were references to the company.
Canada-Belgium Income Tax Convention Act, 1976 — C-1.3 1
1 Notwithstanding the provisions of Articles 14 and 15, income derived by a resident of a Contracting State as an entertainer, such as a theatre, motion picture, radio or television artiste, a musician, or as a sports person, from that resident’s personal activities as such exercised in the other Contracting State, may be taxed in that other State.
Canada-Belgium Income Tax Convention Act, 1976 — C-1.3 2
2 Where income in respect of personal activities exercised by an entertainer or a sports person in that individual’s capacity as such accrues not to that entertainer or sports person personally but to another person, that income may, notwithstanding the provisions of Articles 7, 14 and 15, be taxed in the Contracting State in which the activities of the entertainer or sports person are exercised.
Canada-Belgium Income Tax Convention Act, 1976 — C-1.3 3
3 The provisions of paragraph 2 shall not apply if the entertainer or the sports person establishes that neither the individual nor any person associated with the individual participates directly or indirectly in the profits of the person referred to in that paragraph.
Canada-Belgium Income Tax Convention Act, 1976 — C-1.3 1
1 Periodic or non-periodic pensions and other similar allowances arising in a Contracting State and paid in consideration of past employment to a resident of the other Contracting State may be taxed in the Contracting State in which they arise. This provision shall also apply to pensions and allowances paid under a public scheme organised by a Contracting State in order to supplement the benefits of its social security legislation.
Canada-Belgium Income Tax Convention Act, 1976 — C-1.3 2
2 Notwithstanding the provisions of paragraph 1, payments under the social security legislation in a Contracting State and war veterans pensions paid by a Contracting State to a resident of the other Contracting State shall be taxable only in the first-mentioned State.
Canada-Belgium Income Tax Convention Act, 1976 — C-1.3 3
3 Any alimony or other maintenance payment arising in a Contracting State and paid to a resident of the other Contracting State who is subject to tax therein in respect thereof, shall be taxable only in that other State.
Canada-Belgium Income Tax Convention Act, 1976 — C-1.3 (a)
(a) Salaries, wages and other similar remuneration, other than a pension, paid by a Contracting State or a political subdivision or a local authority thereof to an individual in respect of services rendered to that State or subdivision or authority shall be taxable only in that State.
Canada-Belgium Income Tax Convention Act, 1976 — C-1.3 (b)
(b) However, such salaries, wages and other similar remuneration shall be taxable only in the other Contracting State if the services are rendered in that State and the recipient is a resident of that State who: (i) is a national of that State; or (ii) did not become a resident of that State solely for the purpose of performing the services.
Canada-Belgium Income Tax Convention Act, 1976 — C-1.3 (ii)
(ii) did not become a resident of that State solely for the purpose of performing the services.
Canada-Belgium Income Tax Convention Act, 1976 — C-1.3 2
2 The provisions of paragraph 1 shall not apply to salaries, wages and other similar remuneration in respect of services rendered in connection with a business carried on by a Contracting State or a political subdivision or a local authority thereof.
Canada-Belgium Income Tax Convention Act, 1976 — C-1.3
Payments which a student or business apprentice who is or was immediately before visiting a Contracting State a resident of the other Contracting State and who is present in the first-mentioned State solely for the purpose of that individual’s education or training receives for the purpose of that individual’s maintenance, education or training shall not be taxed in that State, provided that such payments arise from sources outside that State.
Canada-Belgium Income Tax Convention Act, 1976 — C-1.3 1
1 Subject to the provisions of paragraph 2, items of income of a resident of a Contracting State, wherever arising, not dealt with in the foregoing Articles of this Convention shall be taxable only in that State.
Canada-Belgium Income Tax Convention Act, 1976 — C-1.3 2
2 However, if such income is derived by a resident of a Contracting State from sources in the other Contracting State, such income may also be taxed in the State in which it arises, and according to the law of that State. Where such income is income from an estate or a trust, other than a trust to which contributions were deductible, the tax so charged shall, provided that the income is taxable in the Contracting State in which the beneficial owner is a resident, not exceed 15 per cent of the gross amount of the income.
Canada-Belgium Income Tax Convention Act, 1976 — C-1.3 1
1 Capital represented by immovable property referred to in Article 6, owned by a resident of a Contracting State and situated in the other Contracting State, may be taxed in that other State.
Canada-Belgium Income Tax Convention Act, 1976 — C-1.3 2
2 Capital represented by movable property forming part of the business property of a permanent establishment which an enterprise of a Contracting State has in the other Contracting State or by movable property pertaining to a fixed base available to a resident of a Contracting State in the other Contracting State for the purpose of performing independent personal services, may be taxed in that other State.
Canada-Belgium Income Tax Convention Act, 1976 — C-1.3 3
3 Capital represented by ships and aircraft operated by an enterprise of a Contracting State in international traffic, or represented by movable property pertaining to the operation of such ships and aircraft, shall be taxable only in that State.
Canada-Belgium Income Tax Convention Act, 1976 — C-1.3 4
4 All other elements of capital of a resident of a Contracting State shall be taxable only in that State.
Canada-Belgium Income Tax Convention Act, 1976 — C-1.3 1
1 In the case of Belgium, double taxation shall be avoided as follows: (a) When a resident of Belgium derives income or owns elements of capital which are taxed in Canada in accordance with the provisions of this Convention, other than those of paragraph 2 of Article 10, of paragraphs 2 and 7 of Article 11, of paragraphs 2 and 7 of Article 12 and of the second sentence of paragraph 2 of Article 21, Belgium shall exempt such income or such elements of capital from tax but may, in calculating the amount of tax on the remaining income or capital of that resident, apply the rate of tax which would have been applicable if such income or elements of capital had not been exempted. (b) Subject to the provisions of Belgian law regarding the deduction from Belgian tax of taxes paid abroad, where a resident of Belgium derives items of his aggregate income for Belgian tax purposes which are dividends taxable in accordance with paragraph 2 of Article 10 and not exempt from Belgian tax according to subparagraph (c) hereinafter, interest taxable in accordance with paragraph 2 or 7 of Article 11, royalties taxable in accordance with paragraph 2 or 7 of Article 12, the Canadian tax levied on that income shall be allowed as a credit against Belgian tax relating to such income. (c) Dividends derived by a company which is a resident of Belgium from a company which is a resident of Canada and which may be taxed in Canada in accordance with paragraph 2 of Article 10, shall be exempt from the corporate income tax in Belgium under the conditions and within the limits provided for in Belgian law. (d) When, in accordance with Belgian law, losses incurred by an enterprise carried on by a resident of Belgium in a permanent establishment situated in Canada, have been effectively deducted from the profits of that enterprise for its taxation in Belgium, the exemption provided for in subparagraph (a) shall not apply in Belgium to the profits of other taxable periods attributable to that establishment to the extent that those profits have also been exempted from tax in Canada by reason of compensation for the said losses. (e) When a resident of Belgium derives income to which the provisions of the second sentence of paragraph 2 of Article 21 apply and which has been taxed in Canada, the amount of Belgian tax proportionately attributable to such income shall not exceed the amount which would be charged according to Belgian law if such income were taxed as earned income derived from sources outside Belgium and subject to foreign tax.
Canada-Belgium Income Tax Convention Act, 1976 — C-1.3 (a)
(a) When a resident of Belgium derives income or owns elements of capital which are taxed in Canada in accordance with the provisions of this Convention, other than those of paragraph 2 of Article 10, of paragraphs 2 and 7 of Article 11, of paragraphs 2 and 7 of Article 12 and of the second sentence of paragraph 2 of Article 21, Belgium shall exempt such income or such elements of capital from tax but may, in calculating the amount of tax on the remaining income or capital of that resident, apply the rate of tax which would have been applicable if such income or elements of capital had not been exempted.
Canada-Belgium Income Tax Convention Act, 1976 — C-1.3 (b)
(b) Subject to the provisions of Belgian law regarding the deduction from Belgian tax of taxes paid abroad, where a resident of Belgium derives items of his aggregate income for Belgian tax purposes which are dividends taxable in accordance with paragraph 2 of Article 10 and not exempt from Belgian tax according to subparagraph (c) hereinafter, interest taxable in accordance with paragraph 2 or 7 of Article 11, royalties taxable in accordance with paragraph 2 or 7 of Article 12, the Canadian tax levied on that income shall be allowed as a credit against Belgian tax relating to such income.
Canada-Belgium Income Tax Convention Act, 1976 — C-1.3 (c)
(c) Dividends derived by a company which is a resident of Belgium from a company which is a resident of Canada and which may be taxed in Canada in accordance with paragraph 2 of Article 10, shall be exempt from the corporate income tax in Belgium under the conditions and within the limits provided for in Belgian law.
Canada-Belgium Income Tax Convention Act, 1976 — C-1.3 (d)
(d) When, in accordance with Belgian law, losses incurred by an enterprise carried on by a resident of Belgium in a permanent establishment situated in Canada, have been effectively deducted from the profits of that enterprise for its taxation in Belgium, the exemption provided for in subparagraph (a) shall not apply in Belgium to the profits of other taxable periods attributable to that establishment to the extent that those profits have also been exempted from tax in Canada by reason of compensation for the said losses.
Canada-Belgium Income Tax Convention Act, 1976 — C-1.3 (e)
(e) When a resident of Belgium derives income to which the provisions of the second sentence of paragraph 2 of Article 21 apply and which has been taxed in Canada, the amount of Belgian tax proportionately attributable to such income shall not exceed the amount which would be charged according to Belgian law if such income were taxed as earned income derived from sources outside Belgium and subject to foreign tax.
Canada-Belgium Income Tax Convention Act, 1976 — C-1.3 2
2 In the case of Canada, double taxation shall be avoided as follows: (a) Subject to the existing provisions of the law of Canada regarding the deduction from tax payable in Canada of tax paid in a territory outside Canada and to any subsequent modification of those provisions (which shall not affect the general principle hereof) and unless a greater deduction or relief is provided for under the laws of Canada, tax payable in Belgium on profits, income or gains arising in Belgium shall be deducted from any Canadian tax payable in respect of such profits, income or gains. (b) Subject to the existing provisions of the law of Canada regarding the taxation of income from a foreign affiliate and to any subsequent modification of those provisions for the purposes of computing Canadian tax, a company which is a resident of Canada shall be allowed to deduct in computing its taxable income any dividend received by it out of the exempt surplus of a foreign affiliate which is a resident of Belgium. (c) Where in accordance with any provision of the Convention income derived or capital owned by a resident of Canada is exempt from tax in Canada, Canada may nevertheless, in calculating the amount of tax on other income or capital, take into account the exempted income or capital. (d) For the purposes of this paragraph, profits, income or gains of a resident of Canada, which may be taxed in Belgium in accordance with the Convention shall be deemed to arise in Belgium.
Canada-Belgium Income Tax Convention Act, 1976 — C-1.3 (a)
(a) Subject to the existing provisions of the law of Canada regarding the deduction from tax payable in Canada of tax paid in a territory outside Canada and to any subsequent modification of those provisions (which shall not affect the general principle hereof) and unless a greater deduction or relief is provided for under the laws of Canada, tax payable in Belgium on profits, income or gains arising in Belgium shall be deducted from any Canadian tax payable in respect of such profits, income or gains.
Canada-Belgium Income Tax Convention Act, 1976 — C-1.3 (b)
(b) Subject to the existing provisions of the law of Canada regarding the taxation of income from a foreign affiliate and to any subsequent modification of those provisions for the purposes of computing Canadian tax, a company which is a resident of Canada shall be allowed to deduct in computing its taxable income any dividend received by it out of the exempt surplus of a foreign affiliate which is a resident of Belgium.
Canada-Belgium Income Tax Convention Act, 1976 — C-1.3 (c)
(c) Where in accordance with any provision of the Convention income derived or capital owned by a resident of Canada is exempt from tax in Canada, Canada may nevertheless, in calculating the amount of tax on other income or capital, take into account the exempted income or capital.
Canada-Belgium Income Tax Convention Act, 1976 — C-1.3 (d)
(d) For the purposes of this paragraph, profits, income or gains of a resident of Canada, which may be taxed in Belgium in accordance with the Convention shall be deemed to arise in Belgium.
Canada-Belgium Income Tax Convention Act, 1976 — C-1.3 1
1 Nationals of a Contracting State shall not be subjected in the other Contracting State to any taxation or any requirement connected therewith which is other or more burdensome than the taxation and connected requirements to which nationals of that other State in the same circumstances, in particular with respect to residence, are or may be subjected. This provision shall, notwithstanding the provisions of Article 1, also apply to individuals who are not residents of one or both of the Contracting States.
Canada-Belgium Income Tax Convention Act, 1976 — C-1.3 2
2 The taxation on a permanent establishment, which an enterprise of a Contracting State has in the other Contracting State shall not be less favourably levied in that other State than the taxation levied on enterprises of that other State carrying on the same activities. This provision shall not be construed as obliging a Contracting State to grant to residents of the other Contracting State any personal allowances, reliefs and reductions for taxation purposes on account of civil status or family responsibilities which it grants to its own residents.
Canada-Belgium Income Tax Convention Act, 1976 — C-1.3 3
3 Except where the provisions of paragraph 1 of Article 9 or of paragraph 7 of Article 12, apply, royalties paid by an enterprise of a Contracting State to a resident of the other Contracting State shall, for the purpose of determining the taxable profits of such enterprise, be deductible under the same conditions as if they had been paid to a resident of the first-mentioned State.
Canada-Belgium Income Tax Convention Act, 1976 — C-1.3 4
4 In this Article, the term taxation means the taxes which are the subject of this Convention.
Canada-Belgium Income Tax Convention Act, 1976 — C-1.3 1
1 Where a person considers that the actions of one or both of the Contracting States result or will result for that person in taxation not in accordance with the provisions of this Convention, that person may, irrespective of the remedies provided by the domestic law of those States, present the case in writing to the competent authority of the Contracting State of which that person is a resident, or if the case comes under paragraph 1 of Article 24, to that of the Contracting State of which that person is a national. To be admissible, the said case must be presented within two years from the first notification of the action resulting in taxation not in accordance with the provisions of the Convention.
Canada-Belgium Income Tax Convention Act, 1976 — C-1.3 2
2 The competent authority referred to in paragraph 1 shall endeavour, if the objection appears to it to be justified and if it is not itself able to arrive at a satisfactory solution, to resolve the case by mutual agreement with the competent authority of the other Contracting State, with a view to the avoidance of taxation which is not in accordance with the Convention.
Canada-Belgium Income Tax Convention Act, 1976 — C-1.3 3
3 The competent authorities of the Contracting States shall endeavour to resolve by mutual agreement any difficulties or doubts arising as to the interpretation or application of the Convention.
Canada-Belgium Income Tax Convention Act, 1976 — C-1.3 4
4 The competent authorities of the Contracting States shall agree on administrative measures necessary to carry out the provisions of the Convention and particularly on the proofs to be furnished by residents of either Contracting State in order to benefit in the other State from the exemptions or reductions in tax provided for in the Convention.
Canada-Belgium Income Tax Convention Act, 1976 — C-1.3 5
5 The competent authorities of the Contracting States may communicate directly with each other for the application of the Convention.
Canada-Belgium Income Tax Convention Act, 1976 — C-1.3 6
6 For purposes of paragraph 3 of Article XXII (Consultation) of the General Agreement on Trade in Services, the Contracting States agree that, notwithstanding that paragraph, any dispute between them as to whether a measure falls within the scope of this Convention may be brought before the Council for Trade in Services, as provided by that paragraph, only with the consent of both Contracting States. Any doubt as to the interpretation of this paragraph shall be resolved under paragraph 3 of this Article or, failing agreement under that procedure, pursuant to any other procedure agreed to by both Contracting States.
Canada-Belgium Income Tax Convention Act, 1976 — C-1.3 1
1 The competent authorities of the Contracting States shall exchange such information as is relevant for carrying out the provisions of this Convention or of the domestic laws of the Contracting States concerning all taxes imposed on behalf of the Contracting States insofar as the taxation thereunder is not contrary to the Convention. The exchange of information is not restricted by Articles 1 and 2. Any information received by a Contracting State shall be treated as secret in the same manner as information obtained under the domestic laws of that State and shall be disclosed only to persons or authorities (including courts and administrative bodies) involved in the assessment or collection of, the enforcement in respect of, or the determination of appeals in relation to taxes. Such persons or authorities shall use the information only for such purposes. They may disclose the information in public court proceedings or in judicial decisions.
Canada-Belgium Income Tax Convention Act, 1976 — C-1.3 2
2 In no case shall the provisions of paragraph 1 be construed so as to impose on a Contracting State the obligation: (a) to carry out administrative measures at variance with the laws and administrative practice of that or of the other Contracting State; (b) to supply information which is not obtainable under the laws or in the normal course of the administration of that or of the other Contracting State; (c) to supply information which would disclose any trade, business, industrial, commercial or professional secret or trade process, or information, the disclosure of which would be contrary to public policy ( ordre public ).
Canada-Belgium Income Tax Convention Act, 1976 — C-1.3 (a)
(a) to carry out administrative measures at variance with the laws and administrative practice of that or of the other Contracting State;
Canada-Belgium Income Tax Convention Act, 1976 — C-1.3 (b)
(b) to supply information which is not obtainable under the laws or in the normal course of the administration of that or of the other Contracting State;
Canada-Belgium Income Tax Convention Act, 1976 — C-1.3 (c)
(c) to supply information which would disclose any trade, business, industrial, commercial or professional secret or trade process, or information, the disclosure of which would be contrary to public policy ( ordre public ).
Canada-Belgium Income Tax Convention Act, 1976 — C-1.3 1
1 Nothing in this Convention shall affect the fiscal privileges of members of a diplomatic mission or consular post under the general rules of international law or under the provisions of special agreements.
Canada-Belgium Income Tax Convention Act, 1976 — C-1.3 2
2 The provisions of the Convention shall not be construed to restrict in any manner any exemption, allowance, credit or other deduction now or hereafter accorded by the laws of a Contracting State in the determination of the tax imposed by that State.
Canada-Belgium Income Tax Convention Act, 1976 — C-1.3 3
3 Nothing in the Convention shall be construed as preventing Canada from imposing a tax on amounts included in the income of a resident of Canada with respect to a trust in which that resident has an interest or with respect to a controlled foreign affiliate, in accordance with section 91 of the Income Tax Act of Canada as it may be amended without changing the general principle hereof.
Canada-Belgium Income Tax Convention Act, 1976 — C-1.3 4
4 The Convention shall not apply to non-resident-owned investment corporations as defined under section 133 of the Income Tax Act of Canada, or under any similar provision enacted by Canada after the signature of the Convention, or to any income derived from such companies by any shareholders thereof.