GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Canada-Belgium Income Tax Convention Act, 1976 — C-1.3 3
3 The term dividends as used in this Article means income from shares, “ jouissance ” shares or “ jouissance ” rights, mining shares, founders’ shares or other rights, not being debt-claims, participating in profits, as well as income — even paid in the form of interest — which is subjected to the same taxation treatment as income from shares by the laws of the State of which the company making the payment is a resident.
Canada-Belgium Income Tax Convention Act, 1976 — C-1.3 4
4 The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the dividends, being a resident of a Contracting State, carries on business in the other Contracting State of which the company paying the dividends is a resident, through a permanent establishment situated therein, or performs in that other State independent personal services from a fixed base situated therein, and the holding in respect of which the dividends are paid is effectively connected with such permanent establishment or fixed base. In such case the provisions of Article 7 or Article 14, as the case may be, shall apply.
Canada-Belgium Income Tax Convention Act, 1976 — C-1.3 5
5 Where a company which is a resident of a Contracting State derives profits or income from the other Contracting State, that other State may not impose any tax on the dividends paid by the company, except insofar as such dividends are paid to a resident of that other State or insofar as the holding in respect of which the dividends are paid is effectively connected with a permanent establishment or a fixed base situated in that other State, nor subject the company’s undistributed profits to a tax on the company’s undistributed profits, even if the dividends paid or the undistributed profits consist wholly or partly of profits or income arising in such other State.
Canada-Belgium Income Tax Convention Act, 1976 — C-1.3 6
6 Nothing in this Convention shall be construed as preventing Canada from imposing a tax on the earnings attributable to permanent establishments in Canada of a company which is a resident of Belgium, in addition to the tax which would be chargeable on the earnings of a company which is a resident of Canada, provided that the rate of any additional tax so imposed shall not exceed 5 per cent of the amount of such earnings which have not been subjected to such additional tax in previous taxation years. For the purpose of this provision, the term earnings means profits attributable to such permanent establishments in Canada (including gains from the alienation of property forming part of the business property, referred to in paragraph 2 of Article 13, of such permanent establishments) in accordance with Article 7 in a year and previous years after deducting therefrom: (a) business losses attributable to such permanent establishments (including losses from the alienation of property forming part of the business property of such permanent establishments) in such year and previous years; (b) all taxes chargeable in Canada on such profits, other than the additional tax referred to herein; (c) the profits reinvested in Canada, provided that the amount of such deduction shall be determined in accordance with the existing provisions, of the law of Canada regarding the computation of the allowance in respect of investment in property in Canada, and any subsequent modification of those provisions which shall not affect the general principle hereof; and (d) five hundred thousand Canadian dollars ($500,000), less any amount deducted: (i) by the company, or (ii) by a person related thereto from the same or a similar business as that carried on by the company, under this subparagraph (d); for the purposes of this subparagraph (d), a company is related to another company if one company directly or indirectly controls the other, or both companies are directly or indirectly controlled by the same person or persons, or if the two companies deal with each other not at arm’s length.
Canada-Belgium Income Tax Convention Act, 1976 — C-1.3 (a)
(a) business losses attributable to such permanent establishments (including losses from the alienation of property forming part of the business property of such permanent establishments) in such year and previous years;
Canada-Belgium Income Tax Convention Act, 1976 — C-1.3 (b)
(b) all taxes chargeable in Canada on such profits, other than the additional tax referred to herein;
Canada-Belgium Income Tax Convention Act, 1976 — C-1.3 (c)
(c) the profits reinvested in Canada, provided that the amount of such deduction shall be determined in accordance with the existing provisions, of the law of Canada regarding the computation of the allowance in respect of investment in property in Canada, and any subsequent modification of those provisions which shall not affect the general principle hereof; and
Canada-Belgium Income Tax Convention Act, 1976 — C-1.3 (d)
(d) five hundred thousand Canadian dollars ($500,000), less any amount deducted: (i) by the company, or (ii) by a person related thereto from the same or a similar business as that carried on by the company, under this subparagraph (d); for the purposes of this subparagraph (d), a company is related to another company if one company directly or indirectly controls the other, or both companies are directly or indirectly controlled by the same person or persons, or if the two companies deal with each other not at arm’s length.
Canada-Belgium Income Tax Convention Act, 1976 — C-1.3 (ii)
(ii) by a person related thereto from the same or a similar business as that carried on by the company,
Canada-Belgium Income Tax Convention Act, 1976 — C-1.3
under this subparagraph (d); for the purposes of this subparagraph (d), a company is related to another company if one company directly or indirectly controls the other, or both companies are directly or indirectly controlled by the same person or persons, or if the two companies deal with each other not at arm’s length.
Canada-Belgium Income Tax Convention Act, 1976 — C-1.3 1
1 Interest arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other State.
Canada-Belgium Income Tax Convention Act, 1976 — C-1.3 2
2 However, such interest may also be taxed in the Contracting State in which it arises and according to the laws of that State, but if the beneficial owner of the interest is a resident of the other Contracting State the tax so charged shall not exceed 10 per cent of the gross amount of the interest.
Canada-Belgium Income Tax Convention Act, 1976 — C-1.3 3
3 Notwithstanding the provisions of paragraph 2, interest arising in a Contracting State and paid to a resident of the other Contracting State who is the beneficial owner thereof shall be taxable only in that other State if it is: (a) interest paid with respect to indebtedness in connection with the sale on credit by a resident of that other State of any equipment, merchandise or services, except where the sale or indebtedness was between related persons; (b) interest paid to the other Contracting State or a political subdivision or a local authority thereof; (c) interest on a loan made, guaranteed or insured or a credit extended, guaranteed or insured by Export Development Canada in the case of Canada or by any similar institution specified and agreed in letters exchanged between the competent authorities of the Contracting States in the case of Belgium.
Canada-Belgium Income Tax Convention Act, 1976 — C-1.3 (a)
(a) interest paid with respect to indebtedness in connection with the sale on credit by a resident of that other State of any equipment, merchandise or services, except where the sale or indebtedness was between related persons;
Canada-Belgium Income Tax Convention Act, 1976 — C-1.3 (b)
(b) interest paid to the other Contracting State or a political subdivision or a local authority thereof;
Canada-Belgium Income Tax Convention Act, 1976 — C-1.3 (c)
(c) interest on a loan made, guaranteed or insured or a credit extended, guaranteed or insured by Export Development Canada in the case of Canada or by any similar institution specified and agreed in letters exchanged between the competent authorities of the Contracting States in the case of Belgium.
Canada-Belgium Income Tax Convention Act, 1976 — C-1.3 4
4 The term interest as used in this Article means income from debt-claims of every kind, whether or not secured by mortgage and whether or not carrying a right to participate in the debtor’s profits, and in particular, income from government securities and income from bonds or debentures, including premiums and prizes attaching to such securities, bonds or debentures, as well as income assimilated to income from money lent by the taxation law of the State in which the income arises; however, the term interest does not include for the purpose of this Article penalty charges for late payment, interest referred to in paragraph 4 of Article 8 nor interest dealt with in paragraph 3 of Article 10.
Canada-Belgium Income Tax Convention Act, 1976 — C-1.3 5
5 The provisions of paragraphs 1, 2 and 3 shall not apply if the beneficial owner of the interest, being a resident of a Contracting State, carries on business in the other Contracting State in which the interest arises, through a permanent establishment situated therein, or performs in that other State independent personal services from a fixed base situated therein, and the debt-claim in respect of which the interest is paid is effectively connected with such permanent establishment or fixed base. In such case the provisions of Article 7 or Article 14, as the case may be, shall apply.
Canada-Belgium Income Tax Convention Act, 1976 — C-1.3 6
6 Interest shall be deemed to arise in a Contracting State when the payer is a resident of that State. Where, however, the person paying the interest, whether the person is a resident of a Contracting State or not, has in a Contracting State a permanent establishment or a fixed base in connection with which the indebtedness on which the interest is paid was incurred, and such interest is borne by such permanent establishment or fixed base, then such interest shall be deemed to arise in the State in which the permanent establishment or fixed base is situated.
Canada-Belgium Income Tax Convention Act, 1976 — C-1.3 7
7 Where, by reason of a special relationship between the payer and the beneficial owner or between both of them and some other person, the amount of the interest, having regard to the debt-claim for which it is paid, exceeds the amount which would have been agreed upon by the payer and the beneficial owner in the absence of such relationship, the provisions of this Article shall apply only to the last-mentioned amount. In such case, the excess part of the payments shall remain taxable in the Contracting State in which the interest arises according to the laws of that State.
Canada-Belgium Income Tax Convention Act, 1976 — C-1.3 1
1 Royalties arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other State.
Canada-Belgium Income Tax Convention Act, 1976 — C-1.3 2
2 However, such royalties may also be taxed in the Contracting State in which they arise, and according to the laws of that State, but if the beneficial owner of the royalties is a resident of the other Contracting State, the tax so charged shall not exceed 10 per cent of the gross amount of the royalties.
Canada-Belgium Income Tax Convention Act, 1976 — C-1.3 3
3 Notwithstanding the provisions of paragraph 2, (a) copyright royalties and other like payments in respect of the production or reproduction of any literary, dramatic, musical or other artistic work (but not including royalties in respect of motion picture films nor royalties in respect of works on film or videotape or other means of reproduction for use in connection with television broadcasting); and (b) royalties for the use of, or the right to use, computer software or any patent or for information concerning industrial, commercial or scientific experience (but not including any such information provided in connection with a rental or franchise agreement), arising in a Contracting State and paid to a resident of the other Contracting State who is the beneficial owner thereof shall be taxable only in that other State.
Canada-Belgium Income Tax Convention Act, 1976 — C-1.3 (a)
(a) copyright royalties and other like payments in respect of the production or reproduction of any literary, dramatic, musical or other artistic work (but not including royalties in respect of motion picture films nor royalties in respect of works on film or videotape or other means of reproduction for use in connection with television broadcasting); and
Canada-Belgium Income Tax Convention Act, 1976 — C-1.3 (b)
(b) royalties for the use of, or the right to use, computer software or any patent or for information concerning industrial, commercial or scientific experience (but not including any such information provided in connection with a rental or franchise agreement),
Canada-Belgium Income Tax Convention Act, 1976 — C-1.3
arising in a Contracting State and paid to a resident of the other Contracting State who is the beneficial owner thereof shall be taxable only in that other State.
Canada-Belgium Income Tax Convention Act, 1976 — C-1.3 4
4 The term royalties as used in this Article means payments of any kind received as a consideration for the use of, or the right to use, any copyright of literary, artistic or scientific work including payments of any kind in respect of motion picture films and works on film, videotape or other means of reproduction for use in connection with television, any patent, trade mark, design or model, plan, secret formula or process or other intangible property, or for the use of, or the right to use, industrial, commercial or scientific equipment, or for information concerning industrial, commercial or scientific experience.
Canada-Belgium Income Tax Convention Act, 1976 — C-1.3 5
5 The provisions of paragraphs 1, 2 and 3 shall not apply if the beneficial owner of the royalties, being a resident of a Contracting State, carries on business in the other Contracting State in which the royalties arise through a permanent establishment situated therein, or performs in that other State independent personal services from a fixed base situated therein, and the right or property in respect of which the royalties are paid is effectively connected with such permanent establishment or fixed base. In such case the provisions of Article 7 or Article 14, as the case may be, shall apply.
Canada-Belgium Income Tax Convention Act, 1976 — C-1.3 6
6 Royalties shall be deemed to arise in a Contracting State when the payer is a resident of that State. Where, however, the person paying the royalties, whether the person is a resident of a Contracting State or not, has in a Contracting State a permanent establishment or a fixed base in connection with which the obligation to pay the royalties was incurred, and such royalties are borne by such permanent establishment or fixed base, then such royalties shall be deemed to arise in the State in which the permanent establishment or fixed base is situated.
Canada-Belgium Income Tax Convention Act, 1976 — C-1.3 7
7 Where, by reason of a special relationship between the payer and the beneficial owner or between both of them and some other person, the amount of the royalties, having regard to the use, right or information for which they are paid, exceeds the amount which would have been agreed upon by the payer and the beneficial owner in the absence of such relationship, the provisions of this Article shall apply only to the last-mentioned amount. In such case, the excess part of the payments shall remain taxable in the Contracting State in which the royalties arise, according to the laws of that State.
Canada-Belgium Income Tax Convention Act, 1976 — C-1.3 1
1 Gains derived by a resident of a Contracting State from the alienation of immovable property referred to in Article 6 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 Gains from the alienation of 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 of 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, including such gains from the alienation of such a permanent establishment (alone or with the whole enterprise) or of such fixed base, may be taxed in that other State.
Canada-Belgium Income Tax Convention Act, 1976 — C-1.3 3
3 Gains derived by an enterprise of a Contracting State from the alienation of ships or aircraft operated in international traffic or movable property pertaining to the operation of such ships or aircraft, shall be taxable only in that State.
Canada-Belgium Income Tax Convention Act, 1976 — C-1.3 4
4 Gains derived by a resident of a Contracting State from the alienation of: (a) shares (other than shares listed on an approved stock exchange in the other Contracting State) forming part of a substantial interest in the capital stock of a company which is a resident of either Contracting State, the value of which shares is derived principally from immovable property situated in the other State; or (b) a substantial interest in a partnership, trust or estate, established under the law in either Contracting State, the value of which is derived principally from immovable property situated in the other State, may be taxed in that other State. For the purposes of this paragraph, the term immovable property includes the shares of a company referred to in subparagraph (a) or an interest in a partnership, trust or estate referred to in subparagraph (b) but does not include any property, other than rental property, in which the business of the company, partnership, trust or estate is carried on.
Canada-Belgium Income Tax Convention Act, 1976 — C-1.3 (a)
(a) shares (other than shares listed on an approved stock exchange in the other Contracting State) forming part of a substantial interest in the capital stock of a company which is a resident of either Contracting State, the value of which shares is derived principally from immovable property situated in the other State; or
Canada-Belgium Income Tax Convention Act, 1976 — C-1.3 (b)
(b) a substantial interest in a partnership, trust or estate, established under the law in either Contracting State, the value of which is derived principally from immovable property situated in the other State,
Canada-Belgium Income Tax Convention Act, 1976 — C-1.3
may be taxed in that other State. For the purposes of this paragraph, the term immovable property includes the shares of a company referred to in subparagraph (a) or an interest in a partnership, trust or estate referred to in subparagraph (b) but does not include any property, other than rental property, in which the business of the company, partnership, trust or estate is carried on.
Canada-Belgium Income Tax Convention Act, 1976 — C-1.3 5
5 Gains from the alienation of any property other than that referred to in paragraphs 1, 2, 3 and 4, shall be taxable only in the Contracting State of which the alienator is a resident.
Canada-Belgium Income Tax Convention Act, 1976 — C-1.3 6
6 Where an individual who ceases to be a resident of a Contracting State, and immediately thereafter becomes a resident of the other Contracting State, is treated for the purposes of taxation in the first-mentioned State as having alienated a property and is taxed in that State by reason thereof, the individual may elect to be treated for purposes of taxation in the other State as if the individual had, immediately before becoming a resident of that State, sold and repurchased the property for an amount equal to its fair market value at that time. However, this provision shall not apply to property, which would give rise, if it were alienated immediately before the individual became a resident of that other State, to a gain, which may be taxed in that other State nor to immovable property situated in a third State.
Canada-Belgium Income Tax Convention Act, 1976 — C-1.3 1
1 Income derived by an individual who is a resident of a Contracting State in respect of professional services or other activities of an independent character shall be taxable only in that State unless the individual has a fixed base regularly available in the other Contracting State for the purpose of performing the activities. If the individual has or had such a fixed base, the income may be taxed in the other State but only so much of it as is attributable to that fixed base.
Canada-Belgium Income Tax Convention Act, 1976 — C-1.3 2
2 The term professional services includes especially independent scientific, literary, artistic, educational or teaching activities as well as the independent activities of physicians, lawyers, engineers, architects, dentists and accountants.
Canada-Belgium Income Tax Convention Act, 1976 — C-1.3 1
1 Subject to the provisions of Articles 16, 18 and 19, salaries, wages and other remuneration derived by a resident of a Contracting State in respect of an employment shall be taxable only in that State unless the employment is exercised in the other Contracting State. If the employment is so exercised, such remuneration as is derived therefrom may be taxed in that other State.
Canada-Belgium Income Tax Convention Act, 1976 — C-1.3 2
2 Notwithstanding the provisions of paragraph 1, remuneration derived by a resident of a Contracting State in respect of an employment exercised in the other Contracting State shall be taxable only in the first-mentioned State if: (a) the recipient is present in the other State for a period or periods not exceeding in the aggregate 183 days in any twelve month period commencing or ending in the fiscal year concerned; and (b) the remuneration is paid by, or on behalf of, an employer who is not a resident of the other State; and (c) the remuneration is not borne by a permanent establishment or a fixed base which the employer has in the other State.
Canada-Belgium Income Tax Convention Act, 1976 — C-1.3 (a)
(a) the recipient is present in the other State for a period or periods not exceeding in the aggregate 183 days in any twelve month period commencing or ending in the fiscal year concerned; and
Canada-Belgium Income Tax Convention Act, 1976 — C-1.3 (b)
(b) the remuneration is paid by, or on behalf of, an employer who is not a resident of the other State; and
Canada-Belgium Income Tax Convention Act, 1976 — C-1.3 (c)
(c) the remuneration is not borne by a permanent establishment or a fixed base which the employer has in the other State.
Canada-Belgium Income Tax Convention Act, 1976 — C-1.3 3
3 Notwithstanding the preceding provisions of this Article, remuneration derived in respect of an employment exercised aboard a ship or aircraft operated in international traffic by an enterprise of a Contracting State may be taxed in that State.
Canada-Belgium Income Tax Convention Act, 1976 — C-1.3 1
1 Director’s fees and similar payments derived by a resident of a Contracting State in that resident’s capacity as a member of the board of directors or a similar organ of a company which is a resident of the other Contracting State, may be taxed in that other State. This provision shall also apply to payments derived in respect of the discharge of functions which, under the laws of the Contracting State of which the company is a resident, are regarded as functions of a similar nature as those exercised by a member of a board of directors or a similar organ of a company.
Canada-Belgium Income Tax Convention Act, 1976 — C-1.3
This provision shall also apply to payments derived in respect of the discharge of functions which, under the laws of the Contracting State of which the company is a resident, are regarded as functions of a similar nature as those exercised by a member of a board of directors or a similar organ of a company.