GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Canada — Kuwait Tax Agreement Act, 2002 — C-6.6
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.
Canada — Kuwait Tax Agreement Act, 2002 — C-6.6 7
7 Notwithstanding the provisions of paragraphs 1 and 2, where a person — other than an agent of an independent status to whom paragraph 8 applies — is acting in a Contracting State on behalf of an enterprise of the other Contracting State, that enterprise shall be deemed to have a permanent establishment in the first-mentioned Contracting State, in respect of any activities which that person undertakes for the enterprise, if: a) that person has and habitually exercises in the first-mentioned Contracting State a general authority to negotiate and conclude contracts in the name of such enterprise; or b) that person has no such authority, but habitually maintains in the first-mentioned Contracting State a stock of goods or merchandise belonging to such enterprise from which that person regularly delivers goods or merchandise on behalf of such enterprise; or c) that person habitually secures orders in the first-mentioned Contracting State, exclusively or almost exclusively for the enterprise itself or for such enterprise and other enterprises which are controlled by it or have a controlling interest in it; or d) in so acting, that person manufactures in that Contracting State for the enterprise goods or merchandise belonging to the enterprise.
Canada — Kuwait Tax Agreement Act, 2002 — C-6.6
a) that person has and habitually exercises in the first-mentioned Contracting State a general authority to negotiate and conclude contracts in the name of such enterprise; or
Canada — Kuwait Tax Agreement Act, 2002 — C-6.6
b) that person has no such authority, but habitually maintains in the first-mentioned Contracting State a stock of goods or merchandise belonging to such enterprise from which that person regularly delivers goods or merchandise on behalf of such enterprise; or
Canada — Kuwait Tax Agreement Act, 2002 — C-6.6
c) that person habitually secures orders in the first-mentioned Contracting State, exclusively or almost exclusively for the enterprise itself or for such enterprise and other enterprises which are controlled by it or have a controlling interest in it; or
Canada — Kuwait Tax Agreement Act, 2002 — C-6.6
d) in so acting, that person manufactures in that Contracting State for the enterprise goods or merchandise belonging to the enterprise.
Canada — Kuwait Tax Agreement Act, 2002 — C-6.6 8
8 An enterprise of a Contracting State shall not be deemed to have a permanent establishment in the other Contracting State merely because it carries on business in that other Contracting 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 such a person are devoted wholly or almost wholly on behalf of that enterprise, that person shall not be considered an agent of an independent status within the meaning of this paragraph.
Canada — Kuwait Tax Agreement Act, 2002 — C-6.6 9
9 The fact that a company which is a resident of a Contracting State controls or is controlled by a company which is a resident of the other Contracting State, or which carries on business in that other Contracting State (whether through a permanent establishment or otherwise), shall not of itself constitute either company a permanent establishment of the other.
Canada — Kuwait Tax Agreement Act, 2002 — C-6.6 1
1 Income derived by a resident of a Contracting State from immovable property (including income from agriculture or forestry) 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 The term immovable property shall have the meaning, which it has under the law of the Contracting State in which the property in question is situated. The term shall in any case include 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, 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; ships and aircraft shall not be regarded as immovable property.
Canada — Kuwait Tax Agreement Act, 2002 — C-6.6 3
3 The provisions of paragraph 1 shall apply to income derived from the direct use, letting, or use in any other form of immovable property and to profits from the alienation of such property.
Canada — Kuwait Tax Agreement Act, 2002 — C-6.6 4
4 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.
Canada — Kuwait Tax Agreement Act, 2002 — C-6.6 1
1 The profits of an enterprise of a Contracting State shall be taxable only in that Contracting 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 profits of the enterprise may be taxed in the other Contracting State but only so much of them as is attributable to that permanent establishment.
Canada — Kuwait Tax Agreement Act, 2002 — C-6.6 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 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.
Canada — Kuwait Tax Agreement Act, 2002 — C-6.6 3
3 In determining the profits of a permanent establishment, there shall be allowed as deductions those deductible expenses which are incurred for the purposes of the permanent establishment, including executive and general administrative expenses so incurred, whether in the Contracting State in which the permanent establishment is situated or elsewhere. However, no such deduction shall be allowed in respect of amounts, if any, paid (otherwise than towards reimbursement of actual expenses) by the permanent establishment to the head office of the enterprise or any of its other offices, by way of royalties, fees or other similar payments in return for the use of patents or other rights, or by way of commission, for specific services performed or for management, or, except in the case of a banking enterprise, by way of interest on moneys lent to the permanent establishment. Likewise, no account shall be taken, in the determination of the profits of a permanent establishment, for amounts charged (otherwise than towards reimbursement of actual expenses), by the permanent establishment to the head office of the enterprise or any of its other offices, by way of royalties, fees or other similar payments in return for the use of patents or other rights, or by way of commission for specific services performed or for management, or, except in the case of a banking enterprise, by way of interest on moneys lent to the head office of the enterprise or any of its other offices.
Canada — Kuwait Tax Agreement Act, 2002 — C-6.6 4
4 No 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.
Canada — Kuwait Tax Agreement Act, 2002 — C-6.6 5
5 Insofar as it has been customary in a Contracting State to determine the 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 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.
Canada — Kuwait Tax Agreement Act, 2002 — C-6.6 6
6 If the information available to the competent authority of a Contracting State is inadequate to determine the profits to be attributed to the permanent establishment of an enterprise, nothing in paragraph 2 shall affect the application of any law or regulations of that Contracting State relating to the determination of the tax liability of the enterprise in relation to that permanent establishment by the making of an estimate by the competent authority of that Contracting State of the profits to be attributed to that permanent establishment, provided that such law or regulations shall be applied, so far as the information available to the competent authority permits, in accordance with the principles of this Article.
Canada — Kuwait Tax Agreement Act, 2002 — C-6.6 7
7 For the purpose of the preceding paragraphs, the 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.
Canada — Kuwait Tax Agreement Act, 2002 — C-6.6 8
8 Where profits include items of income which are dealt with separately in other Articles of this Agreement, then the provisions of those Articles shall not be affected by the provisions of this Article.
Canada — Kuwait Tax Agreement Act, 2002 — C-6.6 1
1 Profits derived by an enterprise of a Contracting State from the operation of ships or aircraft in international traffic shall be taxable only in that Contracting State.
Canada — Kuwait Tax Agreement Act, 2002 — C-6.6 2
2 For the purposes of this Article, profits from the operation of ships or aircraft in international traffic include: a) profits from the rental on a bareboat basis of ships and 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 in international traffic.
Canada — Kuwait Tax Agreement Act, 2002 — C-6.6
a) profits from the rental on a bareboat basis of ships and aircraft; and
Canada — Kuwait Tax Agreement Act, 2002 — C-6.6
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;
Canada — Kuwait Tax Agreement Act, 2002 — C-6.6
where such rental or such use, maintenance or rental, as the case may be, is incidental to the operation of ships or aircraft in international traffic.
Canada — Kuwait Tax Agreement Act, 2002 — C-6.6 3
3 Notwithstanding the provisions of paragraph 1 and Article 7, profits derived from the operation of ships or aircraft used principally to transport passengers or goods exclusively between places in a Contracting State may be taxed in that Contracting State.
Canada — Kuwait Tax Agreement Act, 2002 — C-6.6 4
4 The provisions of paragraphs 1, 2 and 3 shall also apply to profits derived from the participation in a pool, a joint business or an international operating agency.
Canada — Kuwait Tax Agreement Act, 2002 — C-6.6 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.
Canada — Kuwait Tax Agreement Act, 2002 — C-6.6
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
Canada — Kuwait Tax Agreement Act, 2002 — C-6.6
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,
Canada — Kuwait Tax Agreement Act, 2002 — C-6.6
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.
Canada — Kuwait Tax Agreement Act, 2002 — C-6.6 2
2 Where a Contracting State includes in the profits of an enterprise of that Contracting State — and taxes accordingly — profits on which an enterprise of the other Contracting State has been charged tax in that other Contracting State and the profits so included are profits which would have accrued to the enterprise of the first-mentioned Contracting State if the conditions made between the two enterprises had been those which would have been made between independent enterprises, then that other Contracting State shall make an appropriate adjustment to the amount of the tax charged therein on those profits. In determining such adjustment, due regard shall be had to the other provisions of this Agreement and the competent authorities of the Contracting States shall, if necessary, consult each other.
Canada — Kuwait Tax Agreement Act, 2002 — C-6.6 3
3 A Contracting State shall not change the profits of an enterprise in the circumstances referred to in paragraph 1 after the expiry of the time limits provided in its national laws and, in any case, after five years from the end of the year in which the profits which would be subject to such change would have accrued to an enterprise of that Contracting State.
Canada — Kuwait Tax Agreement Act, 2002 — C-6.6 4
4 The provisions of paragraphs 2 and 3 shall not apply in the case of fraud, wilful default or neglect-.
Canada — Kuwait Tax Agreement Act, 2002 — C-6.6 1
1 Dividends paid by a company which is a resident of a Contracting State to a resident of the other Contracting State may be taxed in that other Contracting State.
Canada — Kuwait Tax Agreement Act, 2002 — C-6.6 2
2 However, such dividends may also be taxed in the Contracting State of which the company paying the dividends is a resident and according to the laws of that Contracting State, but if a resident of the other Contracting State is the beneficial owner of the dividends the tax so charged shall not exceed: a) except in the case of dividends paid by a non-resident-owned investment corporation that is a resident of Canada, 5 per cent of the gross amount of the dividends if the beneficial owner is a company that owns 10 per cent or more of the issued and outstanding voting stock, or 25 per cent or more of the value of all the issued and outstanding stock, of the company paying the dividends; and b) 15 per cent of the gross amount of the dividends in all other cases. The provisions of this paragraph shall not affect the taxation of the company in respect of the profits out of which the dividends are paid.
Canada — Kuwait Tax Agreement Act, 2002 — C-6.6
a) except in the case of dividends paid by a non-resident-owned investment corporation that is a resident of Canada, 5 per cent of the gross amount of the dividends if the beneficial owner is a company that owns 10 per cent or more of the issued and outstanding voting stock, or 25 per cent or more of the value of all the issued and outstanding stock, of the company paying the dividends; and
Canada — Kuwait Tax Agreement Act, 2002 — C-6.6
b) 15 per cent of the gross amount of the dividends in all other cases.
Canada — Kuwait Tax Agreement Act, 2002 — C-6.6
The provisions of this paragraph shall not affect the taxation of the company in respect of the profits out of which the dividends are paid.
Canada — Kuwait Tax Agreement Act, 2002 — C-6.6 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 which is subjected to the same taxation treatment as income from shares by the taxation laws of the Contracting State of which the company making the distribution is a resident.
Canada — Kuwait Tax Agreement Act, 2002 — C-6.6 4
4 The provisions of paragraph 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 Contracting 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 — Kuwait Tax Agreement Act, 2002 — C-6.6 5
5 Where a company which is a resident of a Contracting State derives profits or income from the other Contracting State, that other Contracting 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 Contracting 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 Contracting 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 Contracting State.
Canada — Kuwait Tax Agreement Act, 2002 — C-6.6 6
6 Notwithstanding any provision in this Agreement, Canada may impose on the earnings of a company attributable to permanent establishments in Canada, or on the alienation of immovable property (within the meaning assigned by Article 6) situated in Canada by a company carrying on a trade in immovable property, tax in addition to the tax which would be chargeable on the earnings of a company that is a resident of Canada, provided that the rate of such additional tax so imposed shall not exceed the percentage limitation provided for under subparagraph a) of paragraph 2 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: a) the earnings attributable to the alienation of such immovable property situated in Canada as may be taxed by Canada under the provisions of Article 6 or of paragraph 1 of Article 13; and b) the 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: (1) 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, (2) all taxes chargeable in Canada on such profits, other than the additional tax referred to herein, (3) the profits reinvested in Canada, provided that the amount of such deduction shall be determined in accordance with the provisions of the law of Canada, as they may be amended from time to time without changing the general principle hereof, regarding the computation of the allowance in respect of investment in property in Canada, and (4) five hundred thousand Canadian dollars ($500,000) or its equivalent in the currency of Kuwait, 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 clause.
Canada — Kuwait Tax Agreement Act, 2002 — C-6.6
a) the earnings attributable to the alienation of such immovable property situated in Canada as may be taxed by Canada under the provisions of Article 6 or of paragraph 1 of Article 13; and
Canada — Kuwait Tax Agreement Act, 2002 — C-6.6 (1)
b) the 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: (1) 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, (2) all taxes chargeable in Canada on such profits, other than the additional tax referred to herein, (3) the profits reinvested in Canada, provided that the amount of such deduction shall be determined in accordance with the provisions of the law of Canada, as they may be amended from time to time without changing the general principle hereof, regarding the computation of the allowance in respect of investment in property in Canada, and (4) five hundred thousand Canadian dollars ($500,000) or its equivalent in the currency of Kuwait, 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 clause.
Canada — Kuwait Tax Agreement Act, 2002 — C-6.6 (1)
(1) 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 — Kuwait Tax Agreement Act, 2002 — C-6.6 (2)
(2) all taxes chargeable in Canada on such profits, other than the additional tax referred to herein,
Canada — Kuwait Tax Agreement Act, 2002 — C-6.6 (3)
(3) the profits reinvested in Canada, provided that the amount of such deduction shall be determined in accordance with the provisions of the law of Canada, as they may be amended from time to time without changing the general principle hereof, regarding the computation of the allowance in respect of investment in property in Canada, and
Canada — Kuwait Tax Agreement Act, 2002 — C-6.6 (4)
(4) five hundred thousand Canadian dollars ($500,000) or its equivalent in the currency of Kuwait, 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 clause.
Canada — Kuwait Tax Agreement Act, 2002 — C-6.6 (ii)
(ii) by a person related thereto from the same or a similar business as that carried on by the company,
Canada — Kuwait Tax Agreement Act, 2002 — C-6.6 1
1 Interest arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other Contracting State.
Canada — Kuwait Tax Agreement Act, 2002 — C-6.6 2
2 However, such interest may also be taxed in the Contracting State in which it arises and according to the laws of that Contracting State, but if a resident of the other Contracting State is the beneficial owner of the interest the tax so charged shall not exceed 10 per cent of the gross amount of the interest.