GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Income Tax Conventions Implementation Act, 1998 — I-3.53 1
1 The competent authorities of the Contracting States shall exchange such information as is relevant for carrying out the provisions of this Agreement or of the domestic laws in the Contracting States concerning taxes covered by the Agreement insofar as the taxation thereunder is not contrary to the Agreement. The exchange of information is not restricted by Article 1. Any information received by a Contracting State shall be treated as secret in the same manner as information obtained under the domestic laws of that State and shall be disclosed only to persons or authorities (including courts and administrative bodies) involved in the assessment or collection of, the enforcement in respect of, or the determination of appeals in relation to taxes. Such persons or authorities shall use the information only for such purposes. They may disclose the information in public court proceedings or in judicial decisions.
Income Tax Conventions Implementation Act, 1998 — I-3.53 2
2 In no case shall the provisions of paragraph 1 be construed so as to impose on a Contracting State the obligation: (a) to carry out administrative measures at variance with the laws and the administrative practice of that or of the other Contracting State; (b) to supply information which is not obtainable under the laws or in the normal course of the administration of that or of the other Contracting State; (c) to supply information which would disclose any trade, business, industrial, commercial or professional secret or trade process, or information, the disclosure of which would be contrary to public policy (ordre public).
Income Tax Conventions Implementation Act, 1998 — I-3.53 (a)
(a) to carry out administrative measures at variance with the laws and the administrative practice of that or of the other Contracting State;
Income Tax Conventions Implementation Act, 1998 — I-3.53 3
3 If information is requested by a Contracting State in accordance with this Article, the other Contracting State shall endeavour to obtain the information to which the request relates in the same way as if its own taxation were involved notwithstanding the fact that the other State does not, at that time, need such information.
Income Tax Conventions Implementation Act, 1998 — I-3.53
Nothing in this Agreement shall affect the fiscal privileges of members of diplomatic missions or consular posts under the general rules of international law or under the provisions of special agreements.
Income Tax Conventions Implementation Act, 1998 — I-3.53 1
1 The provisions of this Agreement shall not be construed to restrict in any manner any exemption, allowance, credit or other deduction accorded by the laws of a Contracting State in the determination of the tax imposed by that State.
Income Tax Conventions Implementation Act, 1998 — I-3.53 2
2 Nothing in the Agreement shall be construed as preventing a Contracting State from imposing a tax on amounts included in the income of a resident of that State with respect to a partnership, trust, or controlled foreign affiliate, in which that resident has an interest.
Income Tax Conventions Implementation Act, 1998 — I-3.53 3
3 The Agreement shall not apply to any company, trust or partnership that is a resident of a Contracting State and is beneficially owned or controlled directly or indirectly by one or more persons who are not residents of that State, if the amount of the tax imposed on the income or capital of the company, trust or partnership by that State is substantially lower than the amount that would be imposed by that State if all of the shares of the capital stock of the company or all of the interests in the trust or partnership, as the case may be, were beneficially owned by one or more individuals who were residents of that State.
Income Tax Conventions Implementation Act, 1998 — I-3.53 4
4 With respect to the application, at any time, of other conventions or agreements to which the Contracting States are parties at that time, the Contracting States shall not have more rights than they would have had otherwise if this Agreement had been concluded before January 1, 1995.
Income Tax Conventions Implementation Act, 1998 — I-3.53 5
5 Notwithstanding the provisions of paragraph 2 of Article 10 and of paragraph 2 of Article 11, dividends and interest arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in the first-mentioned State and according to the laws of that State, where such dividends or interest (a) are received by a company or other entity that is controlled by one or more persons who are not residents of the other Contracting State; and (b) are not subject to tax in that other State under the ordinary rules of its tax law.
Income Tax Conventions Implementation Act, 1998 — I-3.53 (a)
(a) are received by a company or other entity that is controlled by one or more persons who are not residents of the other Contracting State; and
Income Tax Conventions Implementation Act, 1998 — I-3.53 (b)
(b) are not subject to tax in that other State under the ordinary rules of its tax law.
Income Tax Conventions Implementation Act, 1998 — I-3.53 (a)
Each of the Contracting States shall notify the other through diplomatic channels the completion of the procedures required by law for the entering into force of this Agreement. The Agreement shall enter into force on the date of the later of these notifications and its provisions shall thereupon have effect (a) 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 that in which the Agreement enters into force, and (b) in respect of other taxes, for taxation years beginning on or after the first day of January in the calendar year next following that in which the Agreement enters into force.
Income Tax Conventions Implementation Act, 1998 — I-3.53 (a)
(a) 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 that in which the Agreement enters into force, and
Income Tax Conventions Implementation Act, 1998 — I-3.53 (b)
(b) in respect of other taxes, for taxation years beginning on or after the first day of January in the calendar year next following that in which the Agreement enters into force.
Income Tax Conventions Implementation Act, 1998 — I-3.53 (a)
This Agreement shall continue in effect indefinitely but either Contracting State may, on or before June 30 of any calendar year after the year of the entry into force, give to the other Contracting State a notice of termination in writing through diplomatic channels; in such event, the Agreement shall cease to have effect (a) 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 that in which the notice of termination is given, and (b) in respect of other taxes, for taxation years beginning on or after the first day of January in the calendar year next following that in which the notice of termination is given.
Income Tax Conventions Implementation Act, 1998 — I-3.53 (a)
(a) 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 that in which the notice of termination is given, and
Income Tax Conventions Implementation Act, 1998 — I-3.53 (b)
(b) in respect of other taxes, for taxation years beginning on or after the first day of January in the calendar year next following that in which the notice of termination is given.
Income Tax Conventions Implementation Act, 1998 — I-3.53
IN WITNESS WHEREOF the undersigned, duly authorized to that effect, have signed this Agreement.
Income Tax Conventions Implementation Act, 1998 — I-3.53
DONE in duplicate at Ottawa, this 9th day of December 1997, in the English, French and Croatian languages, each version being equally authentic.
Income Tax Conventions Implementation Act, 1998 — I-3.53
At the moment of signing the Agreement between the Government of Canada and the Government of the Republic of Croatia for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital, the undersigned have agreed that the following provision shall form an integral part of the Agreement.
Income Tax Conventions Implementation Act, 1998 — I-3.53 (a)
With reference to paragraph 1 of Article 4, it is understood that for purposes of the application of the Agreement to: (a) income taxes, the term “liable to tax” refers to liability to taxes on income and not to taxes on capital; and (b) capital taxes, the term “liable to tax” refers to liability to taxes on capital and not to taxes on income.
Income Tax Conventions Implementation Act, 1998 — I-3.53 (a)
(a) income taxes, the term “liable to tax” refers to liability to taxes on income and not to taxes on capital; and
Income Tax Conventions Implementation Act, 1998 — I-3.53 (b)
(b) capital taxes, the term “liable to tax” refers to liability to taxes on capital and not to taxes on income.
Income Tax Conventions Implementation Act, 1998 — I-3.53
IN WITNESS WHEREOF the undersigned, duly authorized to that effect, have signed this Protocol.
Income Tax Conventions Implementation Act, 1998 — I-3.53
The Government of Canada and the Government of the Republic of Chile, desiring to conclude a Convention for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital, have agreed as follows:
Income Tax Conventions Implementation Act, 1998 — I-3.53
This Convention shall apply to persons who are residents of one or both of the Contracting States.
Income Tax Conventions Implementation Act, 1998 — I-3.53 1
1 This Convention shall apply to taxes on income and on capital imposed on behalf of each Contracting State, irrespective of the manner in which they are levied.
Income Tax Conventions Implementation Act, 1998 — I-3.53 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, taxes on the total amount of wages or salaries paid by enterprises, as well as taxes on capital appreciation.
Income Tax Conventions Implementation Act, 1998 — I-3.53 3
3 The existing taxes to which the Convention shall apply are, in particular: (a) in the case of Canada, the taxes imposed by the Government of Canada under the Income Tax Act (hereinafter referred to as “Canadian tax”); and (b) in the case of Chile, the taxes imposed under the Income Tax Act , “ Ley sobre Impuesto a la Renta ” (hereinafter referred to as “Chilean tax”).
Income Tax Conventions Implementation Act, 1998 — I-3.53 (a)
(a) in the case of Canada, the taxes imposed by the Government of Canada under the Income Tax Act (hereinafter referred to as “Canadian tax”); and
Income Tax Conventions Implementation Act, 1998 — I-3.53 (b)
(b) in the case of Chile, the taxes imposed under the Income Tax Act , “ Ley sobre Impuesto a la Renta ” (hereinafter referred to as “Chilean tax”).
Income Tax Conventions Implementation Act, 1998 — I-3.53 4
4 The Convention shall apply also to any identical or substantially 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, 1998 — I-3.53 1
1 For the purposes of this Convention, unless the context otherwise requires: (a) the terms “a Contracting State” and “the other Contracting State” mean, as the context requires, Canada or the Republic of Chile; (b) the term “person” includes an individual, a company a trust and any other body of persons; (c) the term “company” means any body corporate or any entity which is treated as a body corporate for tax purposes; (d) 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; (e) the term “international traffic” means any transport by a ship or aircraft operated by an enterprise of a Contracting State, except when the principal purpose is to transport passengers or property between places within the other Contracting State; (f) the term “competent authority” means: (i) in the case of Canada, the Minister of National Revenue or the Minister’s authorised representative, and (ii) in the case of Chile, the Minister of Finance or the Minister’s authorised representative; (g) the term “national” means: (i) any individual possessing the nationality of a Contracting State; or (ii) any legal person, partnership or association constituted in accordance with the laws in force in a Contracting State.
Income Tax Conventions Implementation Act, 1998 — I-3.53 (a)
(a) the terms “a Contracting State” and “the other Contracting State” mean, as the context requires, Canada or the Republic of Chile;
Income Tax Conventions Implementation Act, 1998 — I-3.53 (b)
(b) the term “person” includes an individual, a company a trust and any other body of persons;
Income Tax Conventions Implementation Act, 1998 — I-3.53 (c)
(c) 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, 1998 — I-3.53 (d)
(d) 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, 1998 — I-3.53 (e)
(e) the term “international traffic” means any transport by a ship or aircraft operated by an enterprise of a Contracting State, except when the principal purpose is to transport passengers or property between places within the other Contracting State;
Income Tax Conventions Implementation Act, 1998 — I-3.53 (f)
(f) the term “competent authority” means: (i) in the case of Canada, the Minister of National Revenue or the Minister’s authorised representative, and (ii) in the case of Chile, the Minister of Finance or the Minister’s authorised representative;
Income Tax Conventions Implementation Act, 1998 — I-3.53 (i)
(i) in the case of Canada, the Minister of National Revenue or the Minister’s authorised representative, and
Income Tax Conventions Implementation Act, 1998 — I-3.53 (ii)
(ii) in the case of Chile, the Minister of Finance or the Minister’s authorised representative;
Income Tax Conventions Implementation Act, 1998 — I-3.53 (g)
(g) the term “national” means: (i) any individual possessing the nationality of a Contracting State; or (ii) any legal person, partnership or association constituted in accordance with the laws in force in a Contracting State.
Income Tax Conventions Implementation Act, 1998 — I-3.53 (i)
(i) any individual possessing the nationality of a Contracting State; or
Income Tax Conventions Implementation Act, 1998 — I-3.53 (ii)
(ii) any legal person, partnership or association constituted in accordance with the laws in force in a Contracting State.
Income Tax Conventions Implementation Act, 1998 — I-3.53 2
2 As regards the application of the Convention at any time by a Contracting State, any term not defined therein shall, unless the context otherwise requires, have the meaning that it has at that time under the law of that State for the purposes of the taxes to which the Convention applies.
Income Tax Conventions Implementation Act, 1998 — I-3.53 1
1 For the purposes of this Convention, the term “resident of a Contracting State” means any person who, under the laws of that State, is liable to tax therein by reason of the person’s domicile, residence, place of management, place of incorporation or any other criterion of a similar nature and also includes that State and any political subdivision or local authority thereof or any agency or instrumentality of any such government, subdivision or authority. This term, however, 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, 1998 — I-3.53 2
2 Where by reason of the provisions of paragraph 1 an individual is a resident of both Contracting States, then the individual’s status shall be determined as follows: (a) the individual shall be deemed to be a resident only of the State in which the individual has a permanent home available and if the individual has a permanent home available in both States, the individual shall be deemed to be a resident only of the State with which the individual’s personal and economic relations are closer (centre of vital interests); (b) if the State in which the individual’s centre of vital interests cannot be determined, or if there is not a permanent home available to the individual in either State, the individual shall be deemed to be a resident only of the State in which the individual has an habitual abode; (c) if the individual has an habitual abode in both States or in neither of them, the individual shall be deemed to be a resident only of the State of which the individual is a national; (d) if the individual is a national of both States or of neither of them, the competent authorities of the Contracting States shall settle the question by mutual agreement.
Income Tax Conventions Implementation Act, 1998 — I-3.53 (a)
(a) the individual shall be deemed to be a resident only of the State in which the individual has a permanent home available and if the individual has a permanent home available in both States, the individual shall be deemed to be a resident only of the State with which the individual’s personal and economic relations are closer (centre of vital interests);
Income Tax Conventions Implementation Act, 1998 — I-3.53 3
3 Where by reason of the provisions of paragraph 1 a company is a resident of both Contracting States, it shall be deemed to be a resident only of the State of which it is a national.
Income Tax Conventions Implementation Act, 1998 — I-3.53 4
4 Where by reason of the provisions of paragraph 1 a person other than an individual or a company, to which paragraph 3 applies, 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 the person. In the absence of a mutual agreement by the competent authorities of the Contracting States, the person shall not be entitled to claim any relief or exemption from tax provided by the Convention.
Income Tax Conventions Implementation Act, 1998 — I-3.53 1
1 For the purposes of this Convention, the term “permanent establishment” means a fixed place of business through which the business of an enterprise is wholly or partly carried on.
Income Tax Conventions Implementation Act, 1998 — I-3.53 3
3 The term “permanent establishment” shall also include: (a) a building site or construction or installation project and the supervisory activities in connection therewith, but only if such building site, construction or activity lasts more than six months; and (b) the furnishing of services, including consultancy services, by an enterprise through employees or other individuals engaged by the enterprise for such purposes, but only where activities of that nature continue within the country for a period or periods aggregating more than 183 days within any twelve month period. For the purposes of computing the time limits in this paragraph, activities carried on by an enterprise associated with another enterprise within the meaning of Article 9 shall be aggregated with the period during which activities are carried on by the enterprise if the activities between the associated enterprises are connected.
Income Tax Conventions Implementation Act, 1998 — I-3.53 (a)
(a) a building site or construction or installation project and the supervisory activities in connection therewith, but only if such building site, construction or activity lasts more than six months; and
Income Tax Conventions Implementation Act, 1998 — I-3.53 (b)
(b) the furnishing of services, including consultancy services, by an enterprise through employees or other individuals engaged by the enterprise for such purposes, but only where activities of that nature continue within the country for a period or periods aggregating more than 183 days within any twelve month period.
Income Tax Conventions Implementation Act, 1998 — I-3.53
For the purposes of computing the time limits in this paragraph, activities carried on by an enterprise associated with another enterprise within the meaning of Article 9 shall be aggregated with the period during which activities are carried on by the enterprise if the activities between the associated enterprises are connected.
Income Tax Conventions Implementation Act, 1998 — I-3.53 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 advertising, supplying information or scientific research for the enterprise, if such activity is of a preparatory or auxiliary character.
Income Tax Conventions Implementation Act, 1998 — I-3.53 (e)
(e) the maintenance of a fixed place of business solely for the purpose of advertising, supplying information or scientific research for the enterprise, if such activity is of a preparatory or auxiliary character.
Income Tax Conventions Implementation Act, 1998 — I-3.53 5
5 Notwithstanding the provisions of paragraphs 1 and 2, where a person (other than an agent of an independent status to whom paragraph 7 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, 1998 — I-3.53 6
6 However, an insurance company resident of a Contracting State shall, except in the case of reinsurance, be deemed to have a permanent establishment in the other Contracting State if it collects premiums in the territory of that other State or if it insures risks situated therein through a representative other than an agent of independent status to whom paragraph 7 applies.
Income Tax Conventions Implementation Act, 1998 — I-3.53 7
7 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 such agents are acting wholly or almost wholly on behalf of the enterprise they shall not be considered agents of an independent status within the meaning of this paragraph.