GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Canada — Kuwait Tax Agreement Act, 2002 — C-6.6 2
2 Notwithstanding the provisions of Article 13, gains derived by a resident of a Contracting State that is referred to in paragraph 2 of Article 4 from the alienation of shares or debt-claims the dividends or interest on which would be exempt from taxation in the other Contracting State shall be taxable only in the first-mentioned Contracting State.
Canada — Kuwait Tax Agreement Act, 2002 — C-6.6 1
1 Items of income of a resident of a Contracting State, wherever arising, not dealt with in the foregoing Articles of this Agreement shall be taxable only in that Contracting State.
Canada — Kuwait Tax Agreement Act, 2002 — C-6.6 2
2 However, if such income is derived by a resident of a Contracting State from sources in the other Contracting State, such income may also be taxed in the Contracting State in which it arises, and according to the law of that Contracting State.
Canada — Kuwait Tax Agreement Act, 2002 — C-6.6 3
3 The provisions of paragraph 1 shall not apply to income, other than income from immovable property referred to in Article 6, if the recipient of such income, being a resident of a Contracting State, carries on business in the other Contracting State through a permanent establishment situated therein, or performs in that other Contracting State independent personal services from a fixed base situated therein, and the right or property in respect of which the income 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 — Kuwait Tax Agreement Act, 2002 — C-6.6 1
1 Capital represented by immovable property referred to in Article 6, owned by a resident of a Contracting State and situated in the other Contracting State, may be taxed in that other Contracting State.
Canada — Kuwait Tax Agreement Act, 2002 — C-6.6 2
2 Capital represented by 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 by 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, may be taxed in that other Contracting State.
Canada — Kuwait Tax Agreement Act, 2002 — C-6.6 3
3 Capital represented by ships and aircraft operated in international traffic by an enterprise of a Contracting State and by movable property pertaining to the operation of such ships and aircraft, shall be taxable only in that Contracting State.
Canada — Kuwait Tax Agreement Act, 2002 — C-6.6 4
4 All other elements of capital of a resident of a Contracting State shall be taxable only in that Contracting State.
Canada — Kuwait Tax Agreement Act, 2002 — C-6.6 1
1 It is agreed that double taxation shall be avoided in accordance with the following paragraphs of this Article. a) In the case of Canada: subject to the existing provisions of the law of Canada regarding the deduction from tax payable in Canada of tax paid in a territory outside Canada and to any subsequent modification of those provisions — which shall not affect the general principle hereof — and unless a greater deduction or relief is provided under the laws of Canada, tax payable in Kuwait on profits, income or gains arising in Kuwait shall be deducted from any Canadian tax payable in respect of such profits, income or gains. b) In the case of Kuwait: where a resident of Kuwait derives income or owns capital which, in accordance with the provisions of this Agreement, may be taxed in both Canada and Kuwait, Kuwait shall allow as a deduction from the tax on the income of that resident, an amount equal to the income tax paid in Canada; and as a deduction from the tax on the capital of that resident, an amount equal to the capital tax paid in Canada. Such deduction in either case shall not, however, exceed that part of the income tax or capital tax, as computed before the deduction is given, which is attributable, as the case may be, to the income or the capital which may be taxed in Canada.
Canada — Kuwait Tax Agreement Act, 2002 — C-6.6
a) In the case of Canada: subject to the existing provisions of the law of Canada regarding the deduction from tax payable in Canada of tax paid in a territory outside Canada and to any subsequent modification of those provisions — which shall not affect the general principle hereof — and unless a greater deduction or relief is provided under the laws of Canada, tax payable in Kuwait on profits, income or gains arising in Kuwait shall be deducted from any Canadian tax payable in respect of such profits, income or gains.
Canada — Kuwait Tax Agreement Act, 2002 — C-6.6
b) In the case of Kuwait: where a resident of Kuwait derives income or owns capital which, in accordance with the provisions of this Agreement, may be taxed in both Canada and Kuwait, Kuwait shall allow as a deduction from the tax on the income of that resident, an amount equal to the income tax paid in Canada; and as a deduction from the tax on the capital of that resident, an amount equal to the capital tax paid in Canada. Such deduction in either case shall not, however, exceed that part of the income tax or capital tax, as computed before the deduction is given, which is attributable, as the case may be, to the income or the capital which may be taxed in Canada.
Canada — Kuwait Tax Agreement Act, 2002 — C-6.6 2
2 For the purposes of this Article, profits, income or gains of a resident of a Contracting State which are taxed in the other Contracting State in accordance with this Agreement shall be deemed to arise from sources in that other Contracting State.
Canada — Kuwait Tax Agreement Act, 2002 — C-6.6 1
1 Where a person considers that the actions of one or both of the Contracting States result or will result for that person in taxation not in accordance with the provisions of this Agreement that person may, irrespective of the remedies provided by the domestic law of those Contracting States, present a case to the competent authority of the Contracting State of which the person is a resident. The case must be presented within two years from the first notification of the action resulting in taxation not in accordance with the provisions of this Agreement.
Canada — Kuwait Tax Agreement Act, 2002 — C-6.6 2
2 The competent authority shall endeavour, if the objection appears to it to be justified and if it is not itself able to arrive at a satisfactory solution, to resolve the case by mutual agreement with the competent authority of the other Contracting State, with a view to the avoidance of taxation which is not in accordance with this Agreement. Any agreement reached shall be implemented notwithstanding any time limits in the domestic law of the Contracting States, provided that the competent authority of the other Contracting State has received notification that such a case exists within six years from the end of the taxable year to which the case relates.
Canada — Kuwait Tax Agreement Act, 2002 — C-6.6 3
3 The competent authorities of the Contracting States shall endeavour to resolve by mutual agreement any difficulties or doubts arising as to the interpretation or application of this Agreement. They may also consult together for the elimination of double taxation in cases not provided for in this Agreement.
Canada — Kuwait Tax Agreement Act, 2002 — C-6.6 4
4 The competent authorities of the Contracting States may communicate with each other directly for the purpose of reaching an agreement in the sense of the preceding paragraphs.
Canada — Kuwait Tax Agreement Act, 2002 — C-6.6 1
1 The competent authorities of the Contracting States shall exchange such information as is necessary for carrying out the provisions of this Agreement or of the domestic laws of the Contracting States concerning taxes covered by this Agreement insofar as the taxation thereunder is not contrary to this 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 Contracting State and shall be disclosed only to persons or authorities (including courts and administrative bodies) involved in the assessment or collection of, the enforcement or prosecution in respect of, or the determination of appeals in relation to, the taxes covered by this Agreement. 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.
Canada — Kuwait Tax Agreement Act, 2002 — C-6.6 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 administrative practices 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 ).
Canada — Kuwait Tax Agreement Act, 2002 — C-6.6
a) to carry out administrative measures at variance with the laws and administrative practices of that or of the other Contracting State;
Canada — Kuwait Tax Agreement Act, 2002 — C-6.6
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;
Canada — Kuwait Tax Agreement Act, 2002 — C-6.6
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 ).
Canada — Kuwait Tax Agreement Act, 2002 — C-6.6 1
1 The laws in force in either of the Contracting States shall continue to govern the taxation in the respective Contracting State except where provisions to the contrary are made in this Agreement.
Canada — Kuwait Tax Agreement Act, 2002 — C-6.6 2
2 The provisions of this Agreement shall not be construed to restrict in any manner any exclusion, exemption, deduction, credit or other allowance now or hereafter accorded: a) by the laws of a Contracting State in the determination of the tax imposed by that Contracting State; or b) by any other special arrangement on taxation in connection with the economic or technical cooperation between the Contracting States.
Canada — Kuwait Tax Agreement Act, 2002 — C-6.6
a) by the laws of a Contracting State in the determination of the tax imposed by that Contracting State; or
Canada — Kuwait Tax Agreement Act, 2002 — C-6.6
b) by any other special arrangement on taxation in connection with the economic or technical cooperation between the Contracting States.
Canada — Kuwait Tax Agreement Act, 2002 — C-6.6 3
3 Nothing in this Agreement shall be construed as preventing Canada from imposing a tax on amounts included in the income of a resident of Canada with respect to a partnership, trust, or controlled foreign affiliate, in which that resident has an interest.
Canada — Kuwait Tax Agreement Act, 2002 — C-6.6 4
4 For purposes of paragraph 3 of Article XXII (Consultation) of the General Agreement on Trade in Services, the Contracting States agree that, notwithstanding that paragraph, any dispute between them as to whether a measure falls within the scope of this Agreement may be brought before the Council for Trade in Services, as provided by that paragraph, only with the consent of both Contracting States. Any doubt as to the interpretation of this paragraph shall be resolved under paragraph 3 of Article 25 or, failing agreement under that procedure, pursuant to any other procedure agreed to by both Contracting States.
Canada — Kuwait Tax Agreement Act, 2002 — C-6.6
Nothing in this Agreement shall affect the fiscal privileges of members of a diplomatic mission, a consular post or an international organization under the general rules of international law or under the provisions of special agreements.
Canada — Kuwait Tax Agreement Act, 2002 — C-6.6
Each of the Contracting States shall notify to the other the completion of its constitutional procedures for the entry into force of this Agreement. This Agreement shall enter into force on the date of the later of these notifications and its provisions shall thereupon have effect in both Contracting States: a) in respect of taxes withheld at source, for amounts paid or credited on or after the first day of January of the year in which this Agreement enters into force; b) in respect of other taxes, for taxable periods beginning on or after the first day of January of the year in which this Agreement enters into force.
Canada — Kuwait Tax Agreement Act, 2002 — C-6.6
a) in respect of taxes withheld at source, for amounts paid or credited on or after the first day of January of the year in which this Agreement enters into force;
Canada — Kuwait Tax Agreement Act, 2002 — C-6.6
b) in respect of other taxes, for taxable periods beginning on or after the first day of January of the year in which this Agreement enters into force.
Canada — Kuwait Tax Agreement Act, 2002 — C-6.6
This Agreement shall remain in force for a period of five years and shall continue thereafter for a similar period or periods unless, either Contracting State notifies the other in writing at least six months before the expiry of the initial period, or any subsequent period, of its intention to terminate this Agreement. In such event, this Agreement shall cease to have effect in both Contracting States: a) in respect of taxes withheld at source, for amounts paid or credited on or after the first day of January of the year next following that in which the notice of termination is given; and b) in respect of other taxes, for taxable periods beginning on or after the first day of January of the year next following that in which the notice of termination is given.
Canada — Kuwait Tax Agreement Act, 2002 — C-6.6
a) in respect of taxes withheld at source, for amounts paid or credited on or after the first day of January of the year next following that in which the notice of termination is given; and
Canada — Kuwait Tax Agreement Act, 2002 — C-6.6
b) in respect of other taxes, for taxable periods beginning on or after the first day of January of the year next following that in which the notice of termination is given.
Canada — Kuwait Tax Agreement Act, 2002 — C-6.6
IN WITNESS WHEREOF the respective plenipotentiaries of both Contracting States, have signed this Agreement.
Canada — Kuwait Tax Agreement Act, 2002 — C-6.6
DONE at Ottawa this 28 th day of January 2002 corresponding to 15 th day of Thul gida 1422H, in duplicate, in the English, French and Arabic languages, all texts being equally authoritative.
Canada–Madagascar Tax Convention Act, 2018 — C-6.65
Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows:
Canada–Madagascar Tax Convention Act, 2018 — C-6.65 1
Short title 1 This Act may be cited as the Canada–Madagascar Tax Convention Act, 2018 .
Canada–Madagascar Tax Convention Act, 2018 — C-6.65 2
Definition of Convention 2 In this Act, Convention means the Convention between Canada and the Republic of Madagascar set out in Schedule 1, as amended by the Protocol set out in Schedule 2.
Canada–Madagascar Tax Convention Act, 2018 — C-6.65 3
Convention approved 3 The Convention is approved and has the force of law in Canada during the period that the Convention, by its terms, is in force.
Canada–Madagascar Tax Convention Act, 2018 — C-6.65 4
Inconsistent laws — general rule 4 (1) Subject to subsection (2), in the event of any inconsistency between the provisions of this Act or the Convention and the provisions of any other law, the provisions of this Act and the Convention prevail to the extent of the inconsistency. Inconsistent laws — exception (2) In the event of any inconsistency between the provisions of the Convention and the provisions of the Income Tax Conventions Interpretation Act , the provisions of that Act prevail to the extent of the inconsistency.
Canada–Madagascar Tax Convention Act, 2018 — C-6.65 5
Regulations 5 The Minister of National Revenue may make any regulations that are necessary for carrying out the Convention or for giving effect to any of its provisions.
Canada–Madagascar Tax Convention Act, 2018 — C-6.65 Notifications
Notifications * 6 The Minister of Finance must cause to be published in the Canada Gazette (a) on or before the 60th day following the day on which the Convention enters into force, a notice of the day on which the Convention entered into force; and (b) on or before the 60th day following the day on which an event causing the Convention to cease to have effect occurs, a notice of the event and the day on which it occurred and of the Convention ceasing to have effect. * [Note: Convention in force June 3, 2020, see Canada Gazette Part I, Volume 154, page 1853.]
Canada–Madagascar Tax Convention Act, 2018 — C-6.65
DESIRING to conclude a Convention for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income,
Canada–Madagascar Tax Convention Act, 2018 — C-6.65
This Convention shall apply to persons who are residents of one or both of the Contracting States.
Canada–Madagascar Tax Convention Act, 2018 — C-6.65 1
1 This Convention shall apply to taxes on income imposed on behalf of each Contracting State, irrespective of the manner in which they are levied.
Canada–Madagascar Tax Convention Act, 2018 — C-6.65 2
2 There shall be regarded as taxes on income all taxes imposed on total income or on elements of income, including taxes on gains from the alienation of movable or immovable property, as well as taxes on capital appreciation.
Canada–Madagascar Tax Convention Act, 2018 — C-6.65 3
3 The existing taxes to which the Convention shall apply are, in particular, (a) in the case of Madagascar: (i) the tax on income; (ii) the synthetic tax (“impôt synthétique”); (iii) the direct tax on hydrocarbons (“impôt direct sur les hydrocarbures”); (iv) the tax on salaries and assimilated income; (v) the tax on income from movable assets; and (vi) the tax on gains from immovable; including any withholding tax, prepayment or advance payment with respect to the aforesaid taxes, hereinafter referred to as “Malagasy tax”; (b) in the case of Canada, the income taxes imposed by the Government of Canada under the Income Tax Act , hereinafter referred to as “Canadian tax”.
Canada–Madagascar Tax Convention Act, 2018 — C-6.65 (a)
(a) in the case of Madagascar: (i) the tax on income; (ii) the synthetic tax (“impôt synthétique”); (iii) the direct tax on hydrocarbons (“impôt direct sur les hydrocarbures”); (iv) the tax on salaries and assimilated income; (v) the tax on income from movable assets; and (vi) the tax on gains from immovable; including any withholding tax, prepayment or advance payment with respect to the aforesaid taxes, hereinafter referred to as “Malagasy tax”;
Canada–Madagascar Tax Convention Act, 2018 — C-6.65 (ii)
(ii) the synthetic tax (“impôt synthétique”);
Canada–Madagascar Tax Convention Act, 2018 — C-6.65 (iii)
(iii) the direct tax on hydrocarbons (“impôt direct sur les hydrocarbures”);
Canada–Madagascar Tax Convention Act, 2018 — C-6.65 (iv)
(iv) the tax on salaries and assimilated income;
Canada–Madagascar Tax Convention Act, 2018 — C-6.65 (v)
(v) the tax on income from movable assets; and
Canada–Madagascar Tax Convention Act, 2018 — C-6.65
including any withholding tax, prepayment or advance payment with respect to the aforesaid taxes, hereinafter referred to as “Malagasy tax”;
Canada–Madagascar Tax Convention Act, 2018 — C-6.65 (b)
(b) in the case of Canada, the income taxes imposed by the Government of Canada under the Income Tax Act , hereinafter referred to as “Canadian tax”.
Canada–Madagascar Tax Convention Act, 2018 — C-6.65 4
4 The Convention shall apply also to any identical or substantially similar taxes that 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 that have been made in their respective taxation laws.
Canada–Madagascar Tax Convention Act, 2018 — C-6.65 1
1 For the purposes of this Convention, unless the context otherwise requires, (a) the term “Madagascar” means the Republic of Madagascar, and when used in geographical sense, the territory of the Republic of Madagascar, including its territorial sea, contiguous zone and exclusive economic zone within which the sovereign rights and jurisdiction of the Republic of Madagascar may be exercised in accordance with international law. The sovereign rights of the Republic of Madagascar extend to the air space over the territorial sea as well as the corresponding sea bed, sub soil and the natural resources, without prejudice to a possible extension of the continental shelf of the Republic of Madagascar, in accordance with article 76 of the United Nations Convention on the Law of the Sea; (b) the term “Canada”, used in a geographical sense, means: (i) the land territory, air space, internal waters and territorial sea of Canada; (ii) the exclusive economic zone of Canada, as determined by its domestic law, consistent with Part V of the United Nations Convention on the Law of the Sea of 10 December 1982 (UNCLOS); and (iii) the continental shelf of Canada, as determined by its domestic law, consistent with Part VI of UNCLOS; (c) the terms “a Contracting State” and “the other Contracting State” mean, as the context requires, Madagascar or Canada; (d) the term “person” includes an individual, a trust, a company, a partnership and any other body of persons; (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 Madagascar, the Minister responsible for tax regulation or the Minister’s authorized representative, and (ii) in the case of Canada, the Minister of National Revenue or the Minister’s authorized representative; (h) the term “national”, in relation to a Contracting State, means: (i) any individual possessing the nationality or citizenship of that Contracting State, and (ii) any legal person, partnership or association deriving its status as such from the laws in force in that Contracting State; (i) the term “international traffic” means any transport by a ship or aircraft operated by an enterprise of a Contracting State, except when such transport is principally between places in the other Contracting State.
Canada–Madagascar Tax Convention Act, 2018 — C-6.65 (a)
(a) the term “Madagascar” means the Republic of Madagascar, and when used in geographical sense, the territory of the Republic of Madagascar, including its territorial sea, contiguous zone and exclusive economic zone within which the sovereign rights and jurisdiction of the Republic of Madagascar may be exercised in accordance with international law. The sovereign rights of the Republic of Madagascar extend to the air space over the territorial sea as well as the corresponding sea bed, sub soil and the natural resources, without prejudice to a possible extension of the continental shelf of the Republic of Madagascar, in accordance with article 76 of the United Nations Convention on the Law of the Sea;