GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Proclamation Giving Notice that the Protocol Amending the Convention between Canada and Australia Came into Force on December 18, 2002 — 1
Article 6 of the Convention shall be deleted and replaced by the following: “ARTICLE 6 Income from Real Property 1 Income from real property may be taxed in the Contracting State in which the real property is situated. 2 For the purposes of this Convention, the term “real property” in relation to a Contracting State, shall have the meaning which it has under the law of that State and shall include: (a) a lease of land and any other interest in or over land, whether improved or not, including a right to explore for mineral, oil or gas deposits or other natural resources, and a right to mine those deposits or resources; and (b) a right to receive variable or fixed payments either as consideration for or in respect of the exploitation of, or the right to explore for or exploit, mineral, oil or gas deposits, quarries or other places of extraction or exploitation of natural resources. 3 Any interest or right referred to in paragraph 2 shall be regarded as situated where the land, mineral, oil or gas deposits, quarries or natural resources, as the case may be, are situated or where the exploration may take place. 4 The provisions of paragraphs 1 and 3 shall also apply to the income from real property of an enterprise and to income from real property used for the performance of independent personal services.”.
Proclamation Giving Notice that the Protocol Amending the Convention between Canada and Australia Came into Force on December 18, 2002 — 1
1 Income from real property may be taxed in the Contracting State in which the real property is situated.
Proclamation Giving Notice that the Protocol Amending the Convention between Canada and Australia Came into Force on December 18, 2002 — 2
2 For the purposes of this Convention, the term “real property” in relation to a Contracting State, shall have the meaning which it has under the law of that State and shall include: (a) a lease of land and any other interest in or over land, whether improved or not, including a right to explore for mineral, oil or gas deposits or other natural resources, and a right to mine those deposits or resources; and (b) a right to receive variable or fixed payments either as consideration for or in respect of the exploitation of, or the right to explore for or exploit, mineral, oil or gas deposits, quarries or other places of extraction or exploitation of natural resources.
Proclamation Giving Notice that the Protocol Amending the Convention between Canada and Australia Came into Force on December 18, 2002 — (a)
(a) a lease of land and any other interest in or over land, whether improved or not, including a right to explore for mineral, oil or gas deposits or other natural resources, and a right to mine those deposits or resources; and
Proclamation Giving Notice that the Protocol Amending the Convention between Canada and Australia Came into Force on December 18, 2002 — (b)
(b) a right to receive variable or fixed payments either as consideration for or in respect of the exploitation of, or the right to explore for or exploit, mineral, oil or gas deposits, quarries or other places of extraction or exploitation of natural resources.
Proclamation Giving Notice that the Protocol Amending the Convention between Canada and Australia Came into Force on December 18, 2002 — 3
3 Any interest or right referred to in paragraph 2 shall be regarded as situated where the land, mineral, oil or gas deposits, quarries or natural resources, as the case may be, are situated or where the exploration may take place.
Proclamation Giving Notice that the Protocol Amending the Convention between Canada and Australia Came into Force on December 18, 2002 — 4
4 The provisions of paragraphs 1 and 3 shall also apply to the income from real property of an enterprise and to income from real property used for the performance of independent personal services.”.
Proclamation Giving Notice that the Protocol Amending the Convention between Canada and Australia Came into Force on December 18, 2002 — 1
1 Paragraph 6 of Article 7 of the Convention shall be deleted and replaced by the following: “6 Where profits include items 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.”.
Proclamation Giving Notice that the Protocol Amending the Convention between Canada and Australia Came into Force on December 18, 2002 — “6
“6 Where profits include items 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.”.
Proclamation Giving Notice that the Protocol Amending the Convention between Canada and Australia Came into Force on December 18, 2002 — 2
2 A new paragraph 8 shall be added to Article 7 of the Convention as follows: “8 Where: (a) a resident of Canada is beneficially entitled, whether directly or through one or more interposed trusts, to a share of the business profits of an enterprise carried on in Australia by the trustee of a trust other than a trust which is treated as a company for tax purposes; and (b) in relation to that enterprise, that trustee would, in accordance with the principles of Article 5, have a permanent establishment in Australia, the enterprise carried on by the trustee shall be deemed to be a business carried on in Australia by that resident through a permanent establishment situated in Australia and that share of business profits shall be attributable to that permanent establishment.”.
Proclamation Giving Notice that the Protocol Amending the Convention between Canada and Australia Came into Force on December 18, 2002 — “8
“8 Where: (a) a resident of Canada is beneficially entitled, whether directly or through one or more interposed trusts, to a share of the business profits of an enterprise carried on in Australia by the trustee of a trust other than a trust which is treated as a company for tax purposes; and (b) in relation to that enterprise, that trustee would, in accordance with the principles of Article 5, have a permanent establishment in Australia, the enterprise carried on by the trustee shall be deemed to be a business carried on in Australia by that resident through a permanent establishment situated in Australia and that share of business profits shall be attributable to that permanent establishment.”.
Proclamation Giving Notice that the Protocol Amending the Convention between Canada and Australia Came into Force on December 18, 2002 — (a)
(a) a resident of Canada is beneficially entitled, whether directly or through one or more interposed trusts, to a share of the business profits of an enterprise carried on in Australia by the trustee of a trust other than a trust which is treated as a company for tax purposes; and
Proclamation Giving Notice that the Protocol Amending the Convention between Canada and Australia Came into Force on December 18, 2002 — (b)
(b) in relation to that enterprise, that trustee would, in accordance with the principles of Article 5, have a permanent establishment in Australia,
Proclamation Giving Notice that the Protocol Amending the Convention between Canada and Australia Came into Force on December 18, 2002 — Proclamation Giving Notice that the Protocol Amending the Convention between Canada and Australia Came into Force on December 18, 2002
the enterprise carried on by the trustee shall be deemed to be a business carried on in Australia by that resident through a permanent establishment situated in Australia and that share of business profits shall be attributable to that permanent establishment.”.
Proclamation Giving Notice that the Protocol Amending the Convention between Canada and Australia Came into Force on December 18, 2002 — “4
Paragraph 4 of Article 8 of the Convention shall be deleted and replaced by the following: “4 For the purposes of this Article, profits derived from the carriage by ships or aircraft of passengers, livestock, mail, goods or merchandise taken on board in a Contracting State for discharge at a place in that State shall be treated as profits from operations confined solely to places in that State.”.
Proclamation Giving Notice that the Protocol Amending the Convention between Canada and Australia Came into Force on December 18, 2002 — “4
“4 For the purposes of this Article, profits derived from the carriage by ships or aircraft of passengers, livestock, mail, goods or merchandise taken on board in a Contracting State for discharge at a place in that State shall be treated as profits from operations confined solely to places in that State.”.
Proclamation Giving Notice that the Protocol Amending the Convention between Canada and Australia Came into Force on December 18, 2002 — 1
1 Paragraphs 2, 4 and 6 of Article 10 of the Convention shall be deleted and respectively replaced by the following: “2 However, those dividends may also be taxed in the Contracting State of which the company paying the dividends is a resident for the purposes of its tax, and according to the law of that State, but the tax so charged shall not exceed: (a)  (i) in the case of dividends paid by a company that is a resident of Australia for the purposes of its tax, 5 per cent of the gross amount of the dividends, to the extent to which the dividends have been fully franked in accordance with the law of Australia, if a company that holds directly at least 10 per cent of the voting power of the company paying the dividends is beneficially entitled to those dividends; and (ii) in the case of dividends paid by a company that is a resident of Canada for the purposes of its tax, except in the case of dividends paid by a non-resident-owned investment corporation that is a resident of Canada for the purposes of its tax, 5 per cent of the gross amount of the dividends if a company that controls directly or indirectly at least 10 per cent of the voting power in the company paying the dividends is beneficially entitled to those dividends; and (b) 15 per cent of the gross amount of the dividends in all other cases, and if the relevant law of either Contracting State is varied in a manner that bears upon this provision, otherwise than in minor respects so as not to affect its general character, the Contracting States shall consult each other with a view to agreeing to any amendment of this paragraph that may be appropriate.”. “4 The term “dividends” as used in this Article means income from shares, as well as other amounts which are subjected to the same taxation treatment as income from shares by the law of the State of which the company making the distribution is a resident for the purposes of its tax.”; and “6 Canada may impose, on the earnings attributable to a permanent establishment in Canada of a company which is a resident of Australia or on the earnings of such company attributable to the alienation of real property situated in Canada where the company is carrying on a trade in real property, a tax (in this paragraph referred to as a “branch tax”) in addition to the tax that would be chargeable on the earnings of a company that is a resident of Canada, except that any branch tax so imposed shall not exceed 5 per cent of the amount of such earnings that have not been subjected to such branch tax in previous taxation years. For the purposes of this provision, the term “earnings” means the earnings attributable to the alienation of such real property situated in Canada as may be taxed by Canada under the provisions of Article 6 or paragraph 1 of Article 13, and the profits, including any gains, attributable to a permanent establishment in Canada in a year and previous years after deducting therefrom all other taxes, other than the branch tax referred to herein, imposed on such profits in Canada.”.
Proclamation Giving Notice that the Protocol Amending the Convention between Canada and Australia Came into Force on December 18, 2002 — “2
“2 However, those dividends may also be taxed in the Contracting State of which the company paying the dividends is a resident for the purposes of its tax, and according to the law of that State, but the tax so charged shall not exceed: (a)  (i) in the case of dividends paid by a company that is a resident of Australia for the purposes of its tax, 5 per cent of the gross amount of the dividends, to the extent to which the dividends have been fully franked in accordance with the law of Australia, if a company that holds directly at least 10 per cent of the voting power of the company paying the dividends is beneficially entitled to those dividends; and (ii) in the case of dividends paid by a company that is a resident of Canada for the purposes of its tax, except in the case of dividends paid by a non-resident-owned investment corporation that is a resident of Canada for the purposes of its tax, 5 per cent of the gross amount of the dividends if a company that controls directly or indirectly at least 10 per cent of the voting power in the company paying the dividends is beneficially entitled to those dividends; and (b) 15 per cent of the gross amount of the dividends in all other cases, and if the relevant law of either Contracting State is varied in a manner that bears upon this provision, otherwise than in minor respects so as not to affect its general character, the Contracting States shall consult each other with a view to agreeing to any amendment of this paragraph that may be appropriate.”.
Proclamation Giving Notice that the Protocol Amending the Convention between Canada and Australia Came into Force on December 18, 2002 — (a)  (i)
(a)  (i) in the case of dividends paid by a company that is a resident of Australia for the purposes of its tax, 5 per cent of the gross amount of the dividends, to the extent to which the dividends have been fully franked in accordance with the law of Australia, if a company that holds directly at least 10 per cent of the voting power of the company paying the dividends is beneficially entitled to those dividends; and (ii) in the case of dividends paid by a company that is a resident of Canada for the purposes of its tax, except in the case of dividends paid by a non-resident-owned investment corporation that is a resident of Canada for the purposes of its tax, 5 per cent of the gross amount of the dividends if a company that controls directly or indirectly at least 10 per cent of the voting power in the company paying the dividends is beneficially entitled to those dividends; and
Proclamation Giving Notice that the Protocol Amending the Convention between Canada and Australia Came into Force on December 18, 2002 — (ii)
(ii) in the case of dividends paid by a company that is a resident of Canada for the purposes of its tax, except in the case of dividends paid by a non-resident-owned investment corporation that is a resident of Canada for the purposes of its tax, 5 per cent of the gross amount of the dividends if a company that controls directly or indirectly at least 10 per cent of the voting power in the company paying the dividends is beneficially entitled to those dividends; and
Proclamation Giving Notice that the Protocol Amending the Convention between Canada and Australia Came into Force on December 18, 2002 — (b)
(b) 15 per cent of the gross amount of the dividends in all other cases,
Proclamation Giving Notice that the Protocol Amending the Convention between Canada and Australia Came into Force on December 18, 2002 — Proclamation Giving Notice that the Protocol Amending the Convention between Canada and Australia Came into Force on December 18, 2002
and if the relevant law of either Contracting State is varied in a manner that bears upon this provision, otherwise than in minor respects so as not to affect its general character, the Contracting States shall consult each other with a view to agreeing to any amendment of this paragraph that may be appropriate.”.
Proclamation Giving Notice that the Protocol Amending the Convention between Canada and Australia Came into Force on December 18, 2002 — “4
“4 The term “dividends” as used in this Article means income from shares, as well as other amounts which are subjected to the same taxation treatment as income from shares by the law of the State of which the company making the distribution is a resident for the purposes of its tax.”; and
Proclamation Giving Notice that the Protocol Amending the Convention between Canada and Australia Came into Force on December 18, 2002 — “6
“6 Canada may impose, on the earnings attributable to a permanent establishment in Canada of a company which is a resident of Australia or on the earnings of such company attributable to the alienation of real property situated in Canada where the company is carrying on a trade in real property, a tax (in this paragraph referred to as a “branch tax”) in addition to the tax that would be chargeable on the earnings of a company that is a resident of Canada, except that any branch tax so imposed shall not exceed 5 per cent of the amount of such earnings that have not been subjected to such branch tax in previous taxation years. For the purposes of this provision, the term “earnings” means the earnings attributable to the alienation of such real property situated in Canada as may be taxed by Canada under the provisions of Article 6 or paragraph 1 of Article 13, and the profits, including any gains, attributable to a permanent establishment in Canada in a year and previous years after deducting therefrom all other taxes, other than the branch tax referred to herein, imposed on such profits in Canada.”.
Proclamation Giving Notice that the Protocol Amending the Convention between Canada and Australia Came into Force on December 18, 2002 — 2
2 The reference in paragraph 7 of Article 10 of the Convention to “15 per cent” shall be deleted and replaced by a reference to “5 per cent”.
Proclamation Giving Notice that the Protocol Amending the Convention between Canada and Australia Came into Force on December 18, 2002 — Proclamation Giving Notice that the Protocol Amending the Convention between Canada and Australia Came into Force on December 18, 2002
The reference in paragraph 2 of Article 11 of the Convention to “15 per cent” shall be deleted and replaced by a reference to “10 per cent”.
Proclamation Giving Notice that the Protocol Amending the Convention between Canada and Australia Came into Force on December 18, 2002 — 1
1 Paragraph 3 of Article 12 of the Convention shall be deleted and replaced by the following: “3 The term “royalties” as used in this Article means payments or credits, whether periodical or not, and however described or computed, to the extent to which they are made as consideration for: (a) the use of, or the right to use, any copyright, patent, design or model, plan, secret formula or process, trade mark or other like property or right; or (b) the use of, or the right to use, any industrial, commercial or scientific equipment; or (c) the supply of scientific, technical, industrial or commercial knowledge or information; or (d) the supply of any assistance that is ancillary and subsidiary to, and is furnished as a means of enabling the application or enjoyment of, any such property or right as is mentioned in subparagraph (a), any such equipment as is mentioned in subparagraph (b) or any such knowledge or information as is mentioned in subparagraph (c); or (e) the use of, or the right to use: (i) motion picture films; or (ii) films or videotapes or other means of reproduction for use in connection with television; or (iii) tapes for use in connection with radio broadcasting; or (f) total or partial forbearance in respect of the use or supply of any property or right referred to in this paragraph.”.
Proclamation Giving Notice that the Protocol Amending the Convention between Canada and Australia Came into Force on December 18, 2002 — “3
“3 The term “royalties” as used in this Article means payments or credits, whether periodical or not, and however described or computed, to the extent to which they are made as consideration for: (a) the use of, or the right to use, any copyright, patent, design or model, plan, secret formula or process, trade mark or other like property or right; or (b) the use of, or the right to use, any industrial, commercial or scientific equipment; or (c) the supply of scientific, technical, industrial or commercial knowledge or information; or (d) the supply of any assistance that is ancillary and subsidiary to, and is furnished as a means of enabling the application or enjoyment of, any such property or right as is mentioned in subparagraph (a), any such equipment as is mentioned in subparagraph (b) or any such knowledge or information as is mentioned in subparagraph (c); or (e) the use of, or the right to use: (i) motion picture films; or (ii) films or videotapes or other means of reproduction for use in connection with television; or (iii) tapes for use in connection with radio broadcasting; or (f) total or partial forbearance in respect of the use or supply of any property or right referred to in this paragraph.”.
Proclamation Giving Notice that the Protocol Amending the Convention between Canada and Australia Came into Force on December 18, 2002 — (a)
(a) the use of, or the right to use, any copyright, patent, design or model, plan, secret formula or process, trade mark or other like property or right; or
Proclamation Giving Notice that the Protocol Amending the Convention between Canada and Australia Came into Force on December 18, 2002 — (b)
(b) the use of, or the right to use, any industrial, commercial or scientific equipment; or
Proclamation Giving Notice that the Protocol Amending the Convention between Canada and Australia Came into Force on December 18, 2002 — (c)
(c) the supply of scientific, technical, industrial or commercial knowledge or information; or
Proclamation Giving Notice that the Protocol Amending the Convention between Canada and Australia Came into Force on December 18, 2002 — (d)
(d) the supply of any assistance that is ancillary and subsidiary to, and is furnished as a means of enabling the application or enjoyment of, any such property or right as is mentioned in subparagraph (a), any such equipment as is mentioned in subparagraph (b) or any such knowledge or information as is mentioned in subparagraph (c); or
Proclamation Giving Notice that the Protocol Amending the Convention between Canada and Australia Came into Force on December 18, 2002 — (e)
(e) the use of, or the right to use: (i) motion picture films; or (ii) films or videotapes or other means of reproduction for use in connection with television; or (iii) tapes for use in connection with radio broadcasting; or
Proclamation Giving Notice that the Protocol Amending the Convention between Canada and Australia Came into Force on December 18, 2002 — (ii)
(ii) films or videotapes or other means of reproduction for use in connection with television; or
Proclamation Giving Notice that the Protocol Amending the Convention between Canada and Australia Came into Force on December 18, 2002 — (iii)
(iii) tapes for use in connection with radio broadcasting; or
Proclamation Giving Notice that the Protocol Amending the Convention between Canada and Australia Came into Force on December 18, 2002 — (f)
(f) total or partial forbearance in respect of the use or supply of any property or right referred to in this paragraph.”.
Proclamation Giving Notice that the Protocol Amending the Convention between Canada and Australia Came into Force on December 18, 2002 — 2
2 A new paragraph 7 shall be added to Article 12 of the Convention as follows: “7 Without prejudice to whether or not such payments would be dealt with as royalties under this Article in the absence of this paragraph, the term “royalties” as used in this Article shall not include payments or credits made as consideration for the supply of, or the right to use, source code in a computer software program, provided that the right to use the source code is limited to such use as is necessary to enable effective operation of the program by the user.”.