GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Income Tax Conventions Implementation Act, 1998 — I-3.53 Publication of notice
Publication of notice * 19 The Minister of Finance shall cause a notice of the day on which the Convention enters into force and of the day on which it ceases to have effect to be published in the Canada Gazette within sixty days after its entry into force or termination. * [Note: Convention in force October 28, 1999, see Canada Gazette Part I, Volume 134, page 26.]
Income Tax Conventions Implementation Act, 1998 — I-3.53
The Government of Canada and the Government of the Socialist Republic of Vietnam, desiring to conclude an Agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, have agreed as follows:
Income Tax Conventions Implementation Act, 1998 — I-3.53
This Agreement 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 Agreement shall apply to taxes on income 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 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.
Income Tax Conventions Implementation Act, 1998 — I-3.53 3
3 The existing taxes to which the Agreement shall apply are: (a) 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”); (b) in the case of Vietnam: (i) the personal income tax; (ii) the profit tax; (iii) the profit remittance tax; (hereinafter referred to as “Vietnamese tax”).
Income Tax Conventions Implementation Act, 1998 — I-3.53 (a)
(a) 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”);
Income Tax Conventions Implementation Act, 1998 — I-3.53 (b)
(b) in the case of Vietnam: (i) the personal income tax; (ii) the profit tax; (iii) the profit remittance tax; (hereinafter referred to as “Vietnamese tax”).
Income Tax Conventions Implementation Act, 1998 — I-3.53
(hereinafter referred to as “Vietnamese tax”).
Income Tax Conventions Implementation Act, 1998 — I-3.53 4
4 The Agreement shall apply also to any identical or substantially similar taxes which are imposed after the date of signature of the Agreement in addition to, or in place of, the existing taxes. The competent authorities of the Contracting States shall notify each other of important 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 Agreement, unless the context otherwise requires: (a) 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; (b) the term “Vietnam” means the Socialist Republic of Vietnam and, when used in a geographical sense, it means the territory of Vietnam, including: (i) any area beyond the territorial seas of Vietnam which, in accordance with international law and the laws of Vietnam, is an area within which Vietnam 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, Canada or Vietnam; (d) the term “person” includes an individual, 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 “national” means: (i) any individual possessing the nationality of a Contracting State; (ii) any legal person, partnership and association deriving its status as such from the laws in force in a Contracting State; (h) the term “competent authority” means: (i) in the case of Canada, the Minister of National Revenue or the Minister’s authorized representative; (ii) in the case of Vietnam, the Minister of Finance or the Minister’s authorized representative; (i) the term “international traffic” 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 a Contracting State.
Income Tax Conventions Implementation Act, 1998 — I-3.53 (a)
(a) 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, 1998 — I-3.53 (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, 1998 — I-3.53 (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, 1998 — I-3.53 (b)
(b) the term “Vietnam” means the Socialist Republic of Vietnam and, when used in a geographical sense, it means the territory of Vietnam, including: (i) any area beyond the territorial seas of Vietnam which, in accordance with international law and the laws of Vietnam, is an area within which Vietnam 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, 1998 — I-3.53 (i)
(i) any area beyond the territorial seas of Vietnam which, in accordance with international law and the laws of Vietnam, is an area within which Vietnam may exercise rights with respect to the seabed and subsoil and their natural resources;
Income Tax Conventions Implementation Act, 1998 — I-3.53 (c)
(c) the terms “a Contracting State” and “the other Contracting State” mean, as the context requires, Canada or Vietnam;
Income Tax Conventions Implementation Act, 1998 — I-3.53 (d)
(d) the term “person” includes an individual, a company, a partnership and any other body of persons;
Income Tax Conventions Implementation Act, 1998 — I-3.53 (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, 1998 — I-3.53 (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, 1998 — I-3.53 (g)
(g) the term “national” means: (i) any individual possessing the nationality of a Contracting State; (ii) any legal person, partnership and association deriving its status as such from 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;
Income Tax Conventions Implementation Act, 1998 — I-3.53 (ii)
(ii) any legal person, partnership and association deriving its status as such from the laws in force in a Contracting State;
Income Tax Conventions Implementation Act, 1998 — I-3.53 (h)
(h) the term “competent authority” means: (i) in the case of Canada, the Minister of National Revenue or the Minister’s authorized representative; (ii) in the case of Vietnam, the Minister of Finance or the Minister’s authorized 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 authorized representative;
Income Tax Conventions Implementation Act, 1998 — I-3.53 (ii)
(ii) in the case of Vietnam, the Minister of Finance or the Minister’s authorized representative;
Income Tax Conventions Implementation Act, 1998 — I-3.53 (i)
(i) the term “international traffic” 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 a Contracting State.
Income Tax Conventions Implementation Act, 1998 — I-3.53 2
2 As regards the application of the Agreement 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 Agreement applies.
Income Tax Conventions Implementation Act, 1998 — I-3.53 1
1 For the purposes of this Agreement, 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 his domicile, residence, place of management, place of registration, place of incorporation or any other criterion of a similar nature.
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 his status shall be determined as follows: (a) he shall be deemed to be a resident of the State in which he has a permanent home available to him; if he has a permanent home available to him in both States, he shall be deemed to be a resident of the State with which his personal and economic relations are closer (centre of vital interests); (b) if the State in which he has his centre of vital interests cannot be determined, or if he has not a permanent home available to him in either State, he shall be deemed to be a resident of the State in which he has an habitual abode; (c) if he has an habitual abode in both States or in neither of them, he shall be deemed to be a resident of the State of which he is a national; (d) if he 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) he shall be deemed to be a resident of the State in which he has a permanent home available to him; if he has a permanent home available to him in both States, he shall be deemed to be a resident of the State with which his personal and economic relations are closer (centre of vital interests);
Income Tax Conventions Implementation Act, 1998 — I-3.53 (b)
(b) if the State in which he has his centre of vital interests cannot be determined, or if he has not a permanent home available to him in either State, he shall be deemed to be a resident of the State in which he has an habitual abode;
Income Tax Conventions Implementation Act, 1998 — I-3.53 (c)
(c) if he has an habitual abode in both States or in neither of them, he shall be deemed to be a resident of the State of which he is a national;
Income Tax Conventions Implementation Act, 1998 — I-3.53 (d)
(d) if he 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 3
3 Where by reason of the provisions of paragraph 1 a company is a resident of both Contracting States, then its status shall be determined as follows: (a) it shall be deemed to be a resident of the State of which it is a national; (b) if it is a national of neither of the States, it shall be deemed to be a resident of the State in which its place of effective management is situated.
Income Tax Conventions Implementation Act, 1998 — I-3.53 (a)
(a) it shall be deemed to be a resident of the State of which it is a national;
Income Tax Conventions Implementation Act, 1998 — I-3.53 (b)
(b) if it is a national of neither of the States, it shall be deemed to be a resident of the State in which its place of effective management is situated.
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 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 Agreement to such person.
Income Tax Conventions Implementation Act, 1998 — I-3.53 1
1 For the purposes of this Agreement, 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 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, 1998 — I-3.53 (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, 1998 — I-3.53 3
3 The term “permanent establishment” shall likewise encompass: (a) a building site, construction, assembly or installation project or supervisory activities in connection therewith, but only where such site, project or activities continue for a period of more than six months; (b) the furnishing of services, including consultancy services, by an enterprise of a Contracting State through employees or other personnel in the other Contracting State, but only where activities of that nature continue (for the same or a connected project) within the country for a period or periods aggregating more than six months within any twelve month period.
Income Tax Conventions Implementation Act, 1998 — I-3.53 (a)
(a) a building site, construction, assembly or installation project or supervisory activities in connection therewith, but only where such site, project or activities continue for a period of more than six months;
Income Tax Conventions Implementation Act, 1998 — I-3.53 (b)
(b) the furnishing of services, including consultancy services, by an enterprise of a Contracting State through employees or other personnel in the other Contracting State, but only where activities of that nature continue (for the same or a connected project) within the country for a period or periods aggregating more than six months within any twelve month period.
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 or display 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 or display; (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, 1998 — I-3.53 (a)
(a) the use of facilities solely for the purpose of storage or display of goods or merchandise belonging to the enterprise;
Income Tax Conventions Implementation Act, 1998 — I-3.53 (b)
(b) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of storage or display;
Income Tax Conventions Implementation Act, 1998 — I-3.53 (c)
(c) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of processing by another enterprise;
Income Tax Conventions Implementation Act, 1998 — I-3.53 (d)
(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;
Income Tax Conventions Implementation Act, 1998 — I-3.53 (e)
(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;
Income Tax Conventions Implementation Act, 1998 — I-3.53 (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, 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 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 State in respect of any activities which that person undertakes for the enterprise, if such person: (a) has, and habitually exercises, in that State an authority to conclude contracts in the name of 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; or (b) has no such authority, but habitually maintains in the first-mentioned State a stock of goods or merchandise from which he regularly delivers goods or merchandise on behalf of the enterprise.
Income Tax Conventions Implementation Act, 1998 — I-3.53 (a)
(a) has, and habitually exercises, in that State an authority to conclude contracts in the name of 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; or
Income Tax Conventions Implementation Act, 1998 — I-3.53 (b)
(b) has no such authority, but habitually maintains in the first-mentioned State a stock of goods or merchandise from which he regularly delivers goods or merchandise on behalf of the enterprise.
Income Tax Conventions Implementation Act, 1998 — I-3.53 6
6 Notwithstanding the preceding provisions of this Article, an insurance enterprise of a Contracting State shall, except in regard to re-insurance, be deemed to have a permanent establishment in the other Contracting State if it collects premiums in the territory of that other State or insures risks situated therein through a person other than an agent of an independent status to whom paragraph 7 applies.
Income Tax Conventions Implementation Act, 1998 — I-3.53 7
7 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 State through a broker, general commission agent or any other agent of an independent status, or merely because it maintains in that other State a stock of goods or merchandise with an agent of an independent status from which deliveries are made by that agent, provided that such persons are acting in the ordinary course of their business. However, when the activities of such an agent are devoted wholly or almost wholly on behalf of that enterprise, he will not be considered an agent of an independent status within the meaning of this paragraph.
Income Tax Conventions Implementation Act, 1998 — I-3.53 8
8 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 State (whether through a permanent establishment or otherwise), shall not of itself constitute either company a permanent establishment of the other.
Income Tax Conventions Implementation Act, 1998 — I-3.53 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 State.
Income Tax Conventions Implementation Act, 1998 — I-3.53 2
2 For the purposes of this Agreement, the term “immovable property” shall have the meaning which it has under the taxation 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 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.
Income Tax Conventions Implementation Act, 1998 — I-3.53 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 income from the alienation of such property.
Income Tax Conventions Implementation Act, 1998 — I-3.53 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.
Income Tax Conventions Implementation Act, 1998 — I-3.53 1
1 The 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 profits of the enterprise may be taxed in the other State but only so much of them as is attributable to that permanent establishment.