GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Canada–Ireland Tax Convention Act, 2004 — C-6.3 (a)
This Convention shall remain in force until terminated by a Contracting State. Either Contracting State may terminate the Convention at any time after five years from the date on which the Convention enters into force provided that at least six months prior notice of termination has been given through diplomatic channels. In such event, this Convention shall cease to have effect: (a) in Canada: (i) in respect of tax withheld at the source on amounts paid or credited to non-residents on or after the first day of January in the calendar year next following the date on which the period specified in the said notice of termination expires; and (ii) in respect of other Canadian tax for taxation years beginning on or after the first day of January in the calendar year next following the date on which the period specified in the said notice of termination expires; (b) in Ireland: (i) in respect of income tax and capital gains tax, for any year of assessment beginning on or after the first day of January in the calendar year next following the date on which the period specified in the said notice of termination expires; and (ii) in respect of corporation tax, for any financial year beginning on or after the first day of January in the calendar year next following the date on which the period specified in the said notice of termination expires.
Canada–Ireland Tax Convention Act, 2004 — C-6.3 (a)
(a) in Canada: (i) in respect of tax withheld at the source on amounts paid or credited to non-residents on or after the first day of January in the calendar year next following the date on which the period specified in the said notice of termination expires; and (ii) in respect of other Canadian tax for taxation years beginning on or after the first day of January in the calendar year next following the date on which the period specified in the said notice of termination expires;
Canada–Ireland Tax Convention Act, 2004 — C-6.3 (i)
(i) in respect of tax withheld at the source on amounts paid or credited to non-residents on or after the first day of January in the calendar year next following the date on which the period specified in the said notice of termination expires; and
Canada–Ireland Tax Convention Act, 2004 — C-6.3 (ii)
(ii) in respect of other Canadian tax for taxation years beginning on or after the first day of January in the calendar year next following the date on which the period specified in the said notice of termination expires;
Canada–Ireland Tax Convention Act, 2004 — C-6.3 (b)
(b) in Ireland: (i) in respect of income tax and capital gains tax, for any year of assessment beginning on or after the first day of January in the calendar year next following the date on which the period specified in the said notice of termination expires; and (ii) in respect of corporation tax, for any financial year beginning on or after the first day of January in the calendar year next following the date on which the period specified in the said notice of termination expires.
Canada–Ireland Tax Convention Act, 2004 — C-6.3 (i)
(i) in respect of income tax and capital gains tax, for any year of assessment beginning on or after the first day of January in the calendar year next following the date on which the period specified in the said notice of termination expires; and
Canada–Ireland Tax Convention Act, 2004 — C-6.3 (ii)
(ii) in respect of corporation tax, for any financial year beginning on or after the first day of January in the calendar year next following the date on which the period specified in the said notice of termination expires.
Canada–Ireland Tax Convention Act, 2004 — C-6.3
IN WITNESS WHEREOF the undersigned, duly authorised to that effect, have signed this Convention.
Canada–Ireland Tax Convention Act, 2004 — C-6.3
DONE in duplicate at Ottawa, this 8th day of October, 2003, in the English and French languages, each version being equally authentic.
Canada–Ireland Tax Convention Act, 2004 — C-6.3
FOR THE GOVERNMENT OF CANADA William Graham
Canada–Ireland Tax Convention Act, 2004 — C-6.3
FOR THE GOVERNMENT OF IRELAND Mary Harney
Canada-Israel Free Trade Agreement Implementation Act — C-6.4
NOW, THEREFORE, Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows:
Canada-Israel Free Trade Agreement Implementation Act — C-6.4 1
Short title 1 This Act may be cited as the Canada-Israel Free Trade Agreement Implementation Act .
Canada-Israel Free Trade Agreement Implementation Act — C-6.4 2
Definitions 2 (1) The definitions in this subsection apply in this Act. Agreement means the Free Trade Agreement entered into between the Government of Canada and the Government of the State of Israel and signed on July 31, 1996, as amended by the Canada – Israel Free Trade Amending Protocol 2018 signed on May 28, 2018. ( Accord ) Commission means the Joint Commission established under paragraph 1 of Article 18.1 of the Agreement. ( Commission ) federal law means the whole or any portion of an Act of Parliament or a regulation, order or other instrument issued, made or established in the exercise of a power conferred by or under an Act of Parliament. ( texte législatif fédéral ) Minister , in respect of any provision of this Act, means the member of the Queen’s Privy Council for Canada designated under section 9 as the Minister for the purposes of that provision. ( ministre ) Publication of Agreement (2) The Agreement shall be published in the Canada Treaty Series . 1996, c. 33, s. 2 2019, c. 6, s. 2
Canada-Israel Free Trade Agreement Implementation Act — C-6.4
Agreement means the Free Trade Agreement entered into between the Government of Canada and the Government of the State of Israel and signed on July 31, 1996, as amended by the Canada – Israel Free Trade Amending Protocol 2018 signed on May 28, 2018. ( Accord )
Canada-Israel Free Trade Agreement Implementation Act — C-6.4
Commission means the Joint Commission established under paragraph 1 of Article 18.1 of the Agreement. ( Commission )
Canada-Israel Free Trade Agreement Implementation Act — C-6.4
federal law means the whole or any portion of an Act of Parliament or a regulation, order or other instrument issued, made or established in the exercise of a power conferred by or under an Act of Parliament. ( texte législatif fédéral )
Canada-Israel Free Trade Agreement Implementation Act — C-6.4
Minister , in respect of any provision of this Act, means the member of the Queen’s Privy Council for Canada designated under section 9 as the Minister for the purposes of that provision. ( ministre )
Canada-Israel Free Trade Agreement Implementation Act — C-6.4 3
Interpretation consistent with Agreement 3 For greater certainty, this Act, any provision of an Act enacted or amended by Part II and any other federal law that implements a provision of the Agreement or fulfils an obligation of the Government of Canada under the Agreement shall be interpreted in a manner consistent with the Agreement.
Canada-Israel Free Trade Agreement Implementation Act — C-6.4 4
Purpose 4 The purpose of this Act is to implement the Agreement, the objectives of which, as elaborated more specifically through its provisions, are to (a) strengthen the bilateral commercial relationship between Canada and the State of Israel; (b) improve access to the Israeli market for Canadian businesses by reducing and eliminating tariffs, addressing non-tariff barriers, enhancing cooperation and increasing transparency in regulatory matters; (c) ensure a high level of environmental protection through comprehensive and legally-binding commitments; (d) build on the respective international commitments of Canada and the State of Israel on labour matters; and (e) promote gender equality and encourage women’s economic empowerment and the use of voluntary corporate social responsibility standards and principles, as well as promote access for small and medium-sized enterprises to the opportunities created by the Agreement. 1996, c. 33, s. 4 2019, c. 6, s. 3
Canada-Israel Free Trade Agreement Implementation Act — C-6.4 5
Binding on Her Majesty 5 This Act is binding on Her Majesty in right of Canada.
Canada-Israel Free Trade Agreement Implementation Act — C-6.4 6
Causes of action under Part I 6 (1) No person has any cause of action and no proceedings of any kind shall be taken, without the consent of the Attorney General of Canada, to enforce or determine any right or obligation that is claimed or arises solely under or by virtue of Part I or an order or regulation made under Part I. Causes of action under the Agreement (2) No person has any cause of action and no proceedings of any kind shall be taken, without the consent of the Attorney General of Canada, to enforce or determine any right or obligation that is claimed or arises solely under or by virtue of the Agreement.
Canada-Israel Free Trade Agreement Implementation Act — C-6.4 7
Non-application of Agreement to water 7 For greater certainty, nothing in this Act or the Agreement applies to natural surface or ground water in liquid, gaseous or solid state. 1996, c. 33, s. 7 2019, c. 6, s. 4
Canada-Israel Free Trade Agreement Implementation Act — C-6.4 8
Agreement approved 8 The Agreement is hereby approved.
Canada-Israel Free Trade Agreement Implementation Act — C-6.4 9
Order designating Minister 9 The Governor in Council may, by order, designate any member of the Queen’s Privy Council for Canada to be the Minister for the purposes of any provision of this Act.
Canada-Israel Free Trade Agreement Implementation Act — C-6.4 10
Appointment of representative on the Commission 10 The Minister for International Trade is the principal representative of Canada on the Commission.
Canada-Israel Free Trade Agreement Implementation Act — C-6.4 11
Payment of expenditures 11 The Government of Canada shall pay its appropriate share of any expenditures incurred by or on behalf of the Commission.
Canada-Israel Free Trade Agreement Implementation Act — C-6.4 12
Powers of Minister for International Trade 12 (1) The Minister for International Trade may (a) appoint representatives of Canada to any committee, subcommittee, working group or other body referred to in paragraph 6 of Article 18.1 of the Agreement; (b) appoint a panellist in accordance with paragraph 2 of Article 19.7 of the Agreement; and (c) propose candidates to serve as the chair of a panel, or select the chair, in accordance with that Article 19.7. Powers of Minister of Labour (2) The Minister of Labour may (a) appoint representatives of Canada to any committee, working group or expert group referred to in sub-paragraph 4(a) of Article 12.7 of the Agreement; (b) appoint a panellist in accordance with paragraph 4 of Annex 12.13.3 of the Agreement; and (c) propose candidates to serve as the chairperson of a Review Panel, or select the chairperson, in accordance with paragraphs 4 and 5 of that Annex. 1996, c. 33, s. 12 2019, c. 6, s. 5
Canada-Israel Free Trade Agreement Implementation Act — C-6.4 13
Administrative support 13 The Minister for International Trade is to designate an agency, division or branch of the Government of Canada to facilitate the operation of Chapter 18 of the Agreement and to provide administrative assistance to panels established under Chapter 19 of the Agreement. 1996, c. 33, s. 13 2019, c. 6, s. 5
Canada-Israel Free Trade Agreement Implementation Act — C-6.4 14
Payment of costs 14 The Government of Canada is to pay the costs of or its appropriate share of the costs of (a) the remuneration and expenses payable to members of panels, committees, subcommittees, working groups, expert groups and other bodies, to independent experts and to the assistants of panel members; and (b) the general expenses incurred by panels, committees, subcommittees, working groups, expert groups and other bodies. 1996, c. 33, s. 14 2019, c. 6, s. 5
Canada-Israel Free Trade Agreement Implementation Act — C-6.4 15
Orders — Article 19.13 of Agreement 15 (1) The Governor in Council may, for the purpose of suspending benefits in accordance with Article 19.13 of the Agreement, by order, do any of the following: (a) suspend rights or privileges granted by Canada to the State of Israel or to goods of Israel under the Agreement or any federal law; (b) modify or suspend the application of any federal law, with respect to the State of Israel or to goods of Israel; (c) extend the application of any federal law to the State of Israel or to goods of Israel; (d) take any other measure that the Governor in Council considers necessary. Period of order (2) Unless repealed, an order made under subsection (1) has effect for the period specified in the order. 1996, c. 33, s. 15 2019, c. 6, s. 5
Canada-Israel Free Trade Agreement Implementation Act — C-6.4 Coming into force
Coming into force * 62 (1) Subject to this Act, this Act or any of its provisions, or any provision of an Act as enacted or amended by this Act, comes into force on a day or days to be fixed by order of the Governor in Council. Condition (2) No order may be made under subsection (1) unless the Governor in Council is satisfied that the Government of the State of Israel has taken satisfactory steps to implement the Agreement. * [Note: Act in force January 1, 1997, see SI/97-9.]
Canada–Israel Tax Convention Act, 2016 — C-6.42 1
Short title 1 This Act may be cited as the Canada–Israel Tax Convention Act, 2016 .
Canada–Israel Tax Convention Act, 2016 — C-6.42 2
Definition of Convention 2 In this Act, Convention means the convention between Canada and the State of Israel set out in Schedule 1, as amended by the Protocol set out in Schedule 2.
Canada–Israel Tax Convention Act, 2016 — C-6.42 3
Convention approved 3 The Convention is approved and has the force of law in Canada during the period that the Convention, by its terms, is in force.
Canada–Israel Tax Convention Act, 2016 — C-6.42 4
Inconsistent laws — general rule 4 (1) Subject to subsection (2), in the event of any inconsistency between the provisions of this Act or the Convention and the provisions of any other law, the provisions of this Act 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.
Canada–Israel Tax Convention Act, 2016 — C-6.42 5
Regulations 5 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.
Canada–Israel Tax Convention Act, 2016 — C-6.42 6
Notifications 6 (1) The Minister of Finance must cause to be published in the Canada Gazette * (a) on or before the 60th day following the day on which the Convention enters into force, a notice of the day on which the Convention has entered into force; * [Note: Notice given that the Convention entered into force on December 21, 2016, see Canada Gazette Part I, Volume 151, page 664.] (b) on or before the 60th day following the day on which an event causing the termination of the Convention occurs, a notice that the Convention terminates on the last date on which it has effect in accordance with paragraph 2 of Article 29 of the Convention; and * (c) on or before the 60th day following the day on which the Convention enters into force, a notice that the Convention Between Canada and the State of Israel for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income and on Capital , done at Ottawa on 21 July 1975, referred to in this section as the 1975 Convention and set out in Schedule III to An Act to implement conventions for the avoidance of double taxation with respect to income tax between Canada and France, Canada and Belgium and Canada and Israel , (referred to in this section as the 1976 Implementation Act ), terminates on the last date on which it has effect in accordance with paragraph 2 of Article 28 of the Convention. * [Note: Notice given that the 1975 Convention terminates on the last date on which it has effect in accordance with paragraph 2 of article 28 of the Convention, see Canada Gazette Part I, Volume 151, page 664.] No notification under 1975 Implementation Act (2) Section 9 of the 1976 Implementation Act does not apply in respect of the 1975 Convention ceasing to be effective.
Canada–Israel Tax Convention Act, 2016 — C-6.42
THE GOVERNMENT OF CANADA AND THE GOVERNMENT OF THE STATE OF ISRAEL;
Canada–Israel Tax Convention Act, 2016 — C-6.42
DESIRING to conclude a convention for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income;
Canada–Israel Tax Convention Act, 2016 — C-6.42 1
1 This Convention shall apply to persons who are residents of one or both of the Contracting States.
Canada–Israel Tax Convention Act, 2016 — C-6.42 2
2 For the purposes of this Convention, income of a company, partnership, trust or other entity of a Contracting State that is treated as wholly or partly fiscally transparent under the tax law of either Contracting State shall be considered to be income of a resident of a Contracting State but only to the extent that the income is treated, for purposes of taxation by that State, as the income of a resident of that State.
Canada–Israel Tax Convention Act, 2016 — C-6.42 1
1 This Convention shall apply to taxes on income imposed on behalf of a Contracting State, irrespective of the manner in which they are levied.
Canada–Israel Tax Convention Act, 2016 — C-6.42 2
2 There shall be regarded as taxes on income all taxes imposed on total income, or on elements of income, including taxes on gains from the alienation of movable or immovable property.
Canada–Israel Tax Convention Act, 2016 — C-6.42 3
3 The existing taxes to which this Convention shall apply are in particular: (a) in the case of Israel: (i) the income tax and company tax (including tax on capital gains); (ii) the tax imposed on gains from the alienation of property according to the Real Estate Taxation Law , (hereinafter referred to as Israeli tax ); and (b) in the case of Canada, the taxes imposed by the Government of Canada under the Income Tax Act (hereinafter referred to as Canadian tax ).
Canada–Israel Tax Convention Act, 2016 — C-6.42 (i)
(i) the income tax and company tax (including tax on capital gains);
Canada–Israel Tax Convention Act, 2016 — C-6.42 (ii)
(ii) the tax imposed on gains from the alienation of property according to the Real Estate Taxation Law ,
Canada–Israel Tax Convention Act, 2016 — C-6.42
(hereinafter referred to as Israeli tax ); and
Canada–Israel Tax Convention Act, 2016 — C-6.42 (b)
(b) in the case of Canada, the taxes imposed by the Government of Canada under the Income Tax Act (hereinafter referred to as Canadian tax ).
Canada–Israel Tax Convention Act, 2016 — C-6.42 4
4 This Convention shall apply also to any identical or substantially similar taxes that are imposed after the date of signature of this 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 that have been made in their taxation laws.
Canada–Israel Tax Convention Act, 2016 — C-6.42 1
1 For the purposes of this Convention, unless the context otherwise requires: (a) the term “ Israel ” means the State of lsrael and when used in a geographical sense includes its territorial sea, as well as those maritime areas adjacent to the outer limit of the territorial sea, including seabed and subsoil thereof over which the State of Israel, in accordance with international law and the laws of the State of Israel, exercises its sovereign rights or jurisdiction; (b) the term “ Canada ”, used in a geographical sense, means: (i) the land territory, internal waters and territorial sea, including the air space above these areas, of Canada; (ii) the exclusive economic zone of Canada, as determined by its domestic law, consistent with Part V of the United Nations Convention on the Law of the Sea , done at Montego Bay on 10 December 1982 (UNCLOS); and (iii) the continental shelf of Canada, as determined by its domestic law, consistent with Part VI of UNCLOS; (c) the terms “ a Contracting State ” and “ the other Contracting State ” mean Israel or Canada, as the context requires; (d) the term “ person ” includes an individual, a company, a trust, a partnership and any other body of persons; (e) the term “ company ” means any body corporate or any entity that is treated as a body corporate for tax purposes; (f) the term “ enterprise ” applies to the carrying on of any business; (g) 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; (h) the term “ international traffic ” means any transport by a ship or aircraft operated by an enterprise of a Contracting State, except when the ship or aircraft is operated solely between places in the other Contracting State; (i) the term “ competent authority ” means: (i) in the case of Israel, the Minister of Finance or the Minister’s authorized representative; and (ii) in the case of Canada, the Minister of National Revenue or the Minister’s authorized representative; (j) the term “ national ”, in relation to a Contracting State, means: (i) any individual possessing the nationality of that Contracting State; and (ii) any legal person, partnership or association deriving its status as such from the laws in force in that Contracting State; (k) the term “ business ” includes the performance of professional services and of other activities of an independent character; (l) the term “ recognized pension plan ” means: (i) in the case of Canada, a plan, arrangement or contract described in paragraph (a) of the definition of “ pension ” under article 5 of the Income Tax Conventions Interpretation Act ; (ii) in the case of Israel, a pension plan that has been approved in accordance with the provisions of the Control of Financial Services Act (provident funds) 2005 , as a Pension provident fund; and (iii) any other pension plan agreed by the competent authorities of both Contracting States.
Canada–Israel Tax Convention Act, 2016 — C-6.42 (a)
(a) the term “ Israel ” means the State of lsrael and when used in a geographical sense includes its territorial sea, as well as those maritime areas adjacent to the outer limit of the territorial sea, including seabed and subsoil thereof over which the State of Israel, in accordance with international law and the laws of the State of Israel, exercises its sovereign rights or jurisdiction;
Canada–Israel Tax Convention Act, 2016 — C-6.42 (b)
(b) the term “ Canada ”, used in a geographical sense, means: (i) the land territory, internal waters and territorial sea, including the air space above these areas, of Canada; (ii) the exclusive economic zone of Canada, as determined by its domestic law, consistent with Part V of the United Nations Convention on the Law of the Sea , done at Montego Bay on 10 December 1982 (UNCLOS); and (iii) the continental shelf of Canada, as determined by its domestic law, consistent with Part VI of UNCLOS;
Canada–Israel Tax Convention Act, 2016 — C-6.42 (i)
(i) the land territory, internal waters and territorial sea, including the air space above these areas, of Canada;
Canada–Israel Tax Convention Act, 2016 — C-6.42 (ii)
(ii) the exclusive economic zone of Canada, as determined by its domestic law, consistent with Part V of the United Nations Convention on the Law of the Sea , done at Montego Bay on 10 December 1982 (UNCLOS); and
Canada–Israel Tax Convention Act, 2016 — C-6.42 (iii)
(iii) the continental shelf of Canada, as determined by its domestic law, consistent with Part VI of UNCLOS;
Canada–Israel Tax Convention Act, 2016 — C-6.42 (c)
(c) the terms “ a Contracting State ” and “ the other Contracting State ” mean Israel or Canada, as the context requires;
Canada–Israel Tax Convention Act, 2016 — C-6.42 (d)
(d) the term “ person ” includes an individual, a company, a trust, a partnership and any other body of persons;