GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Income Tax Conventions Implementation Act, 1997 — I-3.52 2
2 There shall be regarded as taxes on income and on capital all taxes imposed on total income, on total capital, or on elements of income or of capital, including taxes on gains from the alienation of movable or immovable property, as well as taxes on capital appreciation.
Income Tax Conventions Implementation Act, 1997 — I-3.52 3
3 The existing taxes to which the Convention shall apply are, in particular: (a) in the case of Lithuania: (i) the tax on profits of legal persons (juridiniu asmenu pelno mokestis); (ii) the tax on income of natural persons (fiziniu asmenu pajamu mokestis); (iii) the tax on enterprises using state-owned capital (palukanos uz valstybinio kapitalo naudojima); (iv) the tax on immovable property (nekilnojamojo turto mokestis); (hereinafter referred to as “Lithuanian tax”); (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”).
Income Tax Conventions Implementation Act, 1997 — I-3.52 (a)
(a) in the case of Lithuania: (i) the tax on profits of legal persons (juridiniu asmenu pelno mokestis); (ii) the tax on income of natural persons (fiziniu asmenu pajamu mokestis); (iii) the tax on enterprises using state-owned capital (palukanos uz valstybinio kapitalo naudojima); (iv) the tax on immovable property (nekilnojamojo turto mokestis); (hereinafter referred to as “Lithuanian tax”);
Income Tax Conventions Implementation Act, 1997 — I-3.52 (i)
(i) the tax on profits of legal persons (juridiniu asmenu pelno mokestis);
Income Tax Conventions Implementation Act, 1997 — I-3.52 (ii)
(ii) the tax on income of natural persons (fiziniu asmenu pajamu mokestis);
Income Tax Conventions Implementation Act, 1997 — I-3.52 (iii)
(iii) the tax on enterprises using state-owned capital (palukanos uz valstybinio kapitalo naudojima);
Income Tax Conventions Implementation Act, 1997 — I-3.52 (iv)
(iv) the tax on immovable property (nekilnojamojo turto mokestis);
Income Tax Conventions Implementation Act, 1997 — I-3.52
(hereinafter referred to as “Lithuanian tax”);
Income Tax Conventions Implementation Act, 1997 — I-3.52
the taxes imposed by the Government of Canada under the Income Tax Act, (hereinafter referred to as “Canadian tax”).
Income Tax Conventions Implementation Act, 1997 — I-3.52 4
4 The Convention shall apply also to any similar taxes and to taxes on capital which are imposed after the date of signature of the Convention in addition to, or in place of, the existing taxes. The competent authorities of the Contracting States shall notify each other of any significant changes which have been made in their respective taxation laws.
Income Tax Conventions Implementation Act, 1997 — I-3.52 1
1 In this Convention, unless the context otherwise requires: (a) the term “Lithuania” means the Republic of Lithuania and, when used in the geographical sense, means the territory of the Republic of Lithuania and any other area adjacent to the territorial waters of the Republic of Lithuania within which, under the laws of the Republic of Lithuania and in accordance with international law, the rights of Lithuania may be exercised with respect to the seabed and its subsoil and their natural resources; (b) the term “Canada” used in a geographical sense, means the territory of Canada, including: (i) any area beyond the territorial seas of Canada which, in accordance with international law and the laws of Canada, is an area within which Canada may exercise rights with respect to the seabed and subsoil and their natural resources; (ii) the seas and airspace above every area referred to in subparagraph (i) in respect of any activity carried on in connection with the exploration for or the exploitation of the natural resources referred to therein; (c) the terms “a Contracting State” and “the other Contracting State” mean, as the context requires, Lithuania or Canada; (d) the term “person” includes an individual, an estate, a trust, a company and any other body of persons; the term also includes an enterprise in the case of Lithuania; (e) the term “company” means any body corporate or any entity which is treated as a body corporate for tax purposes; (f) the terms “enterprise of a Contracting State” and “enterprise of the other Contracting State” mean respectively an enterprise carried on by a resident of a Contracting State and an enterprise carried on by a resident of the other Contracting State; (g) the term “competent authority” means: (i) in the case of Lithuania, the Minister of Finance or his authorized representative; (ii) in the case of Canada, the Minister of National Revenue or his authorized representative; (h) the term “national” means: (i) any individual possessing the nationality of a Contracting State; (ii) any legal person, partnership, association and other entity deriving its status as such from the laws in force in a Contracting State; (i) the term “international traffic” with reference to an enterprise of a Contracting State means any voyage of a ship or aircraft to transport passengers or property except where the principal purpose of the voyage is to transport passengers or property between places within the other Contracting State.
Income Tax Conventions Implementation Act, 1997 — I-3.52 (a)
(a) the term “Lithuania” means the Republic of Lithuania and, when used in the geographical sense, means the territory of the Republic of Lithuania and any other area adjacent to the territorial waters of the Republic of Lithuania within which, under the laws of the Republic of Lithuania and in accordance with international law, the rights of Lithuania may be exercised with respect to the seabed and its subsoil and their natural resources;
Income Tax Conventions Implementation Act, 1997 — I-3.52 (b)
(b) the term “Canada” used in a geographical sense, means the territory of Canada, including: (i) any area beyond the territorial seas of Canada which, in accordance with international law and the laws of Canada, is an area within which Canada may exercise rights with respect to the seabed and subsoil and their natural resources; (ii) the seas and airspace above every area referred to in subparagraph (i) in respect of any activity carried on in connection with the exploration for or the exploitation of the natural resources referred to therein;
Income Tax Conventions Implementation Act, 1997 — I-3.52 (i)
(i) any area beyond the territorial seas of Canada which, in accordance with international law and the laws of Canada, is an area within which Canada may exercise rights with respect to the seabed and subsoil and their natural resources;
Income Tax Conventions Implementation Act, 1997 — I-3.52 (ii)
(ii) the seas and airspace above every area referred to in subparagraph (i) in respect of any activity carried on in connection with the exploration for or the exploitation of the natural resources referred to therein;
Income Tax Conventions Implementation Act, 1997 — I-3.52 (c)
(c) the terms “a Contracting State” and “the other Contracting State” mean, as the context requires, Lithuania or Canada;
Income Tax Conventions Implementation Act, 1997 — I-3.52 (d)
(d) the term “person” includes an individual, an estate, a trust, a company and any other body of persons; the term also includes an enterprise in the case of Lithuania;
Income Tax Conventions Implementation Act, 1997 — I-3.52 (e)
(e) the term “company” means any body corporate or any entity which is treated as a body corporate for tax purposes;
Income Tax Conventions Implementation Act, 1997 — I-3.52 (f)
(f) the terms “enterprise of a Contracting State” and “enterprise of the other Contracting State” mean respectively an enterprise carried on by a resident of a Contracting State and an enterprise carried on by a resident of the other Contracting State;
Income Tax Conventions Implementation Act, 1997 — I-3.52 (g)
(g) the term “competent authority” means: (i) in the case of Lithuania, the Minister of Finance or his authorized representative; (ii) in the case of Canada, the Minister of National Revenue or his authorized representative;
Income Tax Conventions Implementation Act, 1997 — I-3.52 (i)
(i) in the case of Lithuania, the Minister of Finance or his authorized representative;
Income Tax Conventions Implementation Act, 1997 — I-3.52 (ii)
(ii) in the case of Canada, the Minister of National Revenue or his authorized representative;
Income Tax Conventions Implementation Act, 1997 — I-3.52 (h)
(h) the term “national” means: (i) any individual possessing the nationality of a Contracting State; (ii) any legal person, partnership, association and other entity deriving its status as such from the laws in force in a Contracting State;
Income Tax Conventions Implementation Act, 1997 — I-3.52 (ii)
(ii) any legal person, partnership, association and other entity deriving its status as such from the laws in force in a Contracting State;
Income Tax Conventions Implementation Act, 1997 — I-3.52 (i)
(i) the term “international traffic” with reference to an enterprise of a Contracting State means any voyage of a ship or aircraft to transport passengers or property except where the principal purpose of the voyage is to transport passengers or property between places within the other Contracting State.
Income Tax Conventions Implementation Act, 1997 — I-3.52 2
2 As regards the application of the Convention by a Contracting State at any time, any term not defined therein shall, unless the context otherwise requires, have the meaning which it has at that time under the law of that State concerning the taxes to which the Convention applies.
Income Tax Conventions Implementation Act, 1997 — I-3.52 1
1 For the purposes of this Convention, the term “resident of a Contracting State” means: (a) any person who, under the laws of that State, is liable to tax therein by reason of his domicile, residence, place of management, place of incorporation or any other criterion of a similar nature; (b) the Government of that State or a political subdivision or local authority thereof or any agency or instrumentality of any such government, subdivision or authority. But this term does not include any person who is liable to tax in that State in respect only of income from sources in that State.
Income Tax Conventions Implementation Act, 1997 — I-3.52 (a)
(a) any person who, under the laws of that State, is liable to tax therein by reason of his domicile, residence, place of management, place of incorporation or any other criterion of a similar nature;
Income Tax Conventions Implementation Act, 1997 — I-3.52 (b)
(b) the Government of that State or a political subdivision or local authority thereof or any agency or instrumentality of any such government, subdivision or authority. But this term does not include any person who is liable to tax in that State in respect only of income from sources in that State.
Income Tax Conventions Implementation Act, 1997 — I-3.52
But this term does not include any person who is liable to tax in that State in respect only of income from sources in that State.
Income Tax Conventions Implementation Act, 1997 — I-3.52 3
3 Where by reason of the provisions of paragraph 1 a company is a resident of both Contracting States, then it shall be deemed to be a resident only of the State of which it is a national.
Income Tax Conventions Implementation Act, 1997 — I-3.52 4
4 Where by reason of the provisions of paragraph 1 a person other than an individual or a company is a resident of both Contracting States, the competent authorities of the Contracting States shall by mutual agreement endeavour to settle the question and to determine the mode of application of the Convention to such person.
Income Tax Conventions Implementation Act, 1997 — I-3.52 2
2 The term “permanent establishment” includes especially: (a) a place of management; (b) a branch; (c) an office; (d) a factory; (e) a workshop; and (f) a mine, an oil or gas well, a quarry or any other place relating to the exploration for or the exploitation of natural resources.
Income Tax Conventions Implementation Act, 1997 — I-3.52 (f)
(f) a mine, an oil or gas well, a quarry or any other place relating to the exploration for or the exploitation of natural resources.
Income Tax Conventions Implementation Act, 1997 — I-3.52 3
3 A building site or construction or installation project constitutes a permanent establishment only if it lasts for more than six months.
Income Tax Conventions Implementation Act, 1997 — I-3.52 4
4 Notwithstanding the preceding provisions of this Article, the term “permanent establishment” shall be deemed not to include: (a) the use of facilities solely for the purpose of storage, display or delivery of goods or merchandise belonging to the enterprise; (b) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of storage, display or delivery; (c) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of processing by another enterprise; (d) the maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise or of collecting information, for the enterprise; (e) the maintenance of a fixed place of business solely for the purpose of carrying on, for the enterprise, any other activity of a preparatory or auxiliary character; (f) the maintenance of a fixed place of business solely for any combination of activities mentioned in subparagraphs (a) to (e), provided that the overall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character.
Income Tax Conventions Implementation Act, 1997 — I-3.52 (f)
(f) the maintenance of a fixed place of business solely for any combination of activities mentioned in subparagraphs (a) to (e), provided that the overall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character.
Income Tax Conventions Implementation Act, 1997 — I-3.52 5
5 Notwithstanding the provisions of paragraphs 1 and 2, where a person — other than an agent of an independent status to whom paragraph 6 applies — is acting on behalf of an enterprise and has, and habitually exercises, in a Contracting State an authority to conclude contracts on behalf of the enterprise, that enterprise shall be deemed to have a permanent establishment in that State in respect of any activities which that person undertakes for the enterprise unless the activities of such person are limited to those mentioned in paragraph 4 which, if exercised through a fixed place of business, would not make this fixed place of business a permanent establishment under the provisions of that paragraph.
Income Tax Conventions Implementation Act, 1997 — I-3.52 6
6 An enterprise shall not be deemed to have a permanent establishment in a Contracting State merely because it carries on business in that State through a broker, general commission agent or any other agent of an independent status, provided that such persons are acting in the ordinary course of their business. However, when the activities of an agent are devoted wholly or almost wholly on behalf of that enterprise, the agent will not be considered to be an agent of an independent status within the meaning of this paragraph.
Income Tax Conventions Implementation Act, 1997 — I-3.52 2
2 For the purposes of this Convention, the term “immovable property” shall have the meaning which it has for the purposes of the relevant taxation law of the Contracting State in which the property in question is situated. The provisions of the Convention relating to immovable property shall apply also to property accessory to immovable property, livestock and equipment used in agriculture and forestry, rights to which the provisions of general law respecting landed property apply, any option or similar right to acquire immovable property, usufruct of immovable property and rights to variable or fixed payments as consideration for the working of, or the right to work, mineral deposits, sources and other natural resources, to the extent that such rights or property are not included in the definition of the term “immovable property” in the preceding sentence. Ships and aircraft shall not be regarded as immovable property.
Income Tax Conventions Implementation Act, 1997 — I-3.52 4
4 Where the ownership of shares or other corporate rights in a company entitles the owner of such shares or corporate rights to the enjoyment of immovable property held by the company, the income from the direct use, letting, or use in any other form of such right to enjoyment may be taxed in the Contracting State in which the immovable property is situated.
Income Tax Conventions Implementation Act, 1997 — I-3.52 5
5 The provisions of paragraphs 1 and 3 shall also apply to the income from immovable property of an enterprise and to income from immovable property used for the performance of independent personal services.
Income Tax Conventions Implementation Act, 1997 — I-3.52 1
1 The business profits of an enterprise of a Contracting State shall be taxable only in that State unless the enterprise carries on business in the other Contracting State through a permanent establishment situated therein. If the enterprise carries on or has carried on business as aforesaid, the business profits of the enterprise may be taxed in the other State but only so much of them as is attributable to that permanent establishment.
Income Tax Conventions Implementation Act, 1997 — I-3.52 2
2 Subject to the provisions of paragraph 3, where an enterprise of a Contracting State carries on business in the other Contracting State through a permanent establishment situated therein, there shall in each Contracting State be attributed to that permanent establishment the business profits which it might be expected to make if it were a distinct and separate enterprise engaged in the same or similar activities under the same or similar conditions and dealing wholly independently with the enterprise of which it is a permanent establishment and with all other persons.
Income Tax Conventions Implementation Act, 1997 — I-3.52 3
3 In the determination of the business profits of a permanent establishment, there shall be allowed as deductions expenses (other than expenses which would not be deductible if that permanent establishment were a separate enterprise) which are incurred for the purposes of the permanent establishment including executive and general administrative expenses, whether incurred in the State in which the permanent establishment is situated or elsewhere.
Income Tax Conventions Implementation Act, 1997 — I-3.52 4
4 Insofar as it has been customary in a Contracting State to determine the business profits to be attributed to a permanent establishment on the basis of an apportionment of the total profits of the enterprise to its various parts, nothing in paragraph 2 shall preclude that Contracting State from determining the business profits to be taxed by such an apportionment as may be customary; the method of apportionment adopted shall, however, be such that the result shall be in accordance with the principles contained in this Article.
Income Tax Conventions Implementation Act, 1997 — I-3.52 5
5 No business profits shall be attributed to a permanent establishment by reason of the mere purchase by that permanent establishment of goods or merchandise for the enterprise.
Income Tax Conventions Implementation Act, 1997 — I-3.52 6
6 For the purposes of the preceding paragraphs, the business profits to be attributed to the permanent establishment shall be determined by the same method year by year unless there is good and sufficient reason to the contrary.
Income Tax Conventions Implementation Act, 1997 — I-3.52 7
7 Where business profits include items of income 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.
Income Tax Conventions Implementation Act, 1997 — I-3.52 2
2 Notwithstanding the provisions of Article 7, profits derived by an enterprise of a Contracting State from a voyage of a ship where the principal purpose of the voyage is to transport passengers or property between places in the other Contracting State may be taxed in that other State.
Income Tax Conventions Implementation Act, 1997 — I-3.52 3
3 The provisions of paragraphs 1 and 2 shall also apply to profits from the participation in a pool, a joint business or an international operating agency.
Income Tax Conventions Implementation Act, 1997 — I-3.52 4
4 For the purposes of this Article, profits of an enterprise from the operation of ships or aircraft in international traffic include: (a) profits from the rental on a bareboat basis of ships or aircraft; and (b) profits from the use, maintenance or rental of containers (including trailers and related equipment for the transport of containers) used for the transport of goods or merchandise; where such rental or such use, maintenance or rental, as the case may be, is incidental to the operation of ships or aircraft by the enterprise in international traffic.
Income Tax Conventions Implementation Act, 1997 — I-3.52 (a)
(a) profits from the rental on a bareboat basis of ships or aircraft; and
Income Tax Conventions Implementation Act, 1997 — I-3.52 (b)
(b) profits from the use, maintenance or rental of containers (including trailers and related equipment for the transport of containers) used for the transport of goods or merchandise; where such rental or such use, maintenance or rental, as the case may be, is incidental to the operation of ships or aircraft by the enterprise in international traffic.
Income Tax Conventions Implementation Act, 1997 — I-3.52
where such rental or such use, maintenance or rental, as the case may be, is incidental to the operation of ships or aircraft by the enterprise in international traffic.
Income Tax Conventions Implementation Act, 1997 — I-3.52 1
1 Where (a) an enterprise of a Contracting State participates directly or indirectly in the management, control or capital of an enterprise of the other Contracting State, or (b) the same persons participate directly or indirectly in the management, control or capital of an enterprise of a Contracting State and an enterprise of the other Contracting State, and in either case conditions are made or imposed between the two enterprises in their commercial or financial relations which differ from those which would be made between independent enterprises, then any profits which would, but for those conditions, have accrued to one of the enterprises, but, by reason of those conditions, have not so accrued, may be included in the profits of that enterprise and taxed accordingly.
Income Tax Conventions Implementation Act, 1997 — I-3.52 (b)
(b) the same persons participate directly or indirectly in the management, control or capital of an enterprise of a Contracting State and an enterprise of the other Contracting State, and in either case conditions are made or imposed between the two enterprises in their commercial or financial relations which differ from those which would be made between independent enterprises, then any profits which would, but for those conditions, have accrued to one of the enterprises, but, by reason of those conditions, have not so accrued, may be included in the profits of that enterprise and taxed accordingly.
Income Tax Conventions Implementation Act, 1997 — I-3.52
and in either case conditions are made or imposed between the two enterprises in their commercial or financial relations which differ from those which would be made between independent enterprises, then any profits which would, but for those conditions, have accrued to one of the enterprises, but, by reason of those conditions, have not so accrued, may be included in the profits of that enterprise and taxed accordingly.