GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Income Tax Conventions Implementation Act, 1999 — I-3.54 3
3 The term royalties as used in this Article means payments of any kind received as a consideration for the use of, or the right to use, any copyright of literary, artistic or scientific work, patent, trade mark, design or model, plan, secret formula or process, or for the use of, or the right to use, industrial, commercial or scientific equipment, or for information concerning industrial, commercial or scientific experience, and includes payments of any kind in respect of motion picture films and works on films, videotapes or other means of reproduction for use in connection with television.
Income Tax Conventions Implementation Act, 1999 — I-3.54 4
4 The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the royalties, being a resident of a Contracting State, carries on business in the other Contracting State in which the royalties arise, through a permanent establishment situated therein, or performs in that other State independent personal services from a fixed base situated therein, and the right or property in respect of which the royalties 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.
Income Tax Conventions Implementation Act, 1999 — I-3.54 1
1 Income derived by an individual who is a resident of a Contracting State in respect of professional services or other activities of an independent character shall be taxable only in that State. However, such income may be taxed in the other Contracting State in the following circumstances: (a) if the individual has a fixed base regularly available in the other Contracting State for the purpose of performing the activities; in that case, only so much of the income as is attributable to that fixed base may be taxed in that other Contracting State; or (b) if the individual’s stay in the other Contracting State is for a period or periods amounting to or exceeding in the aggregate 183 days in any twelve month period commencing or ending in the fiscal year concerned; in that case, only so much of the income as is derived from the activity exercised in the other Contracting State may be taxed in that other State; or (c) if the income for the individual’s activities in the other Contracting State is paid by a resident of that Contracting State or is borne by a permanent establishment or a fixed base situated in that Contracting State and exceeds in the fiscal year the equivalent of 10,000 Canadian dollars.
Income Tax Conventions Implementation Act, 1999 — I-3.54 (a)
(a) if the individual has a fixed base regularly available in the other Contracting State for the purpose of performing the activities; in that case, only so much of the income as is attributable to that fixed base may be taxed in that other Contracting State; or
Income Tax Conventions Implementation Act, 1999 — I-3.54 (b)
(b) if the individual’s stay in the other Contracting State is for a period or periods amounting to or exceeding in the aggregate 183 days in any twelve month period commencing or ending in the fiscal year concerned; in that case, only so much of the income as is derived from the activity exercised in the other Contracting State may be taxed in that other State; or
Income Tax Conventions Implementation Act, 1999 — I-3.54 (c)
(c) if the income for the individual’s activities in the other Contracting State is paid by a resident of that Contracting State or is borne by a permanent establishment or a fixed base situated in that Contracting State and exceeds in the fiscal year the equivalent of 10,000 Canadian dollars.
Income Tax Conventions Implementation Act, 1999 — I-3.54 1
1 Subject to the provisions of Articles 15, 17 and 18, salaries, wages and other remuneration derived by a resident of a Contracting State in respect of an employment shall be taxable only in that State unless the employment is exercised in the other Contracting State. If the employment is so exercised, such remuneration as is derived therefrom may be taxed in that other State.
Income Tax Conventions Implementation Act, 1999 — I-3.54 2
2 Notwithstanding the provisions of paragraph 1, remuneration derived by a resident of a Contracting State in respect of an employment exercised in the other Contracting State shall be taxable only in the first-mentioned State if (a) the recipient is present in the other Contracting State for a period or periods not exceeding in the aggregate 183 days in any twelve month period commencing or ending in the calendar year concerned, and (b) the remuneration is paid by, or on behalf of, an employer who is not a resident of the other State, and (c) the remuneration is not borne by a permanent establishment or a fixed base which the employer has in the other State.
Income Tax Conventions Implementation Act, 1999 — I-3.54 (a)
(a) the recipient is present in the other Contracting State for a period or periods not exceeding in the aggregate 183 days in any twelve month period commencing or ending in the calendar year concerned, and
Income Tax Conventions Implementation Act, 1999 — I-3.54 1
1 Directors’ fees and other similar payments derived by a resident of a Contracting State in that resident’s capacity as a member of the board of directors or a similar organ of a company which is a resident of the other Contracting State, may be taxed in that other State.
Income Tax Conventions Implementation Act, 1999 — I-3.54 2
2 Salaries, wages and other remuneration derived by a resident of a Contracting State in that resident’s capacity as an official in a top-level managerial position of a company which is a resident of the other Contracting State may be taxed in that other State.
Income Tax Conventions Implementation Act, 1999 — I-3.54 1
1 Notwithstanding the provisions of Articles 13 and 14, income derived by a resident of a Contracting State as an entertainer, such as a theatre, motion picture, radio or television artiste, or a musician, or as a sportsperson, from that resident’s personal activities as such exercised in the other Contracting State, may be taxed in that other State.
Income Tax Conventions Implementation Act, 1999 — I-3.54 2
2 Where income in respect of personal activities by an entertainer or a sportsperson in that individual’s capacity as such accrues not to the entertainer or sportsperson personally but to another person, that income may, notwithstanding the provisions of Articles 7, 13 and 14, be taxed in the Contracting State in which the activities of the entertainer or sportsperson are exercised.
Income Tax Conventions Implementation Act, 1999 — I-3.54 3
3 Where the services mentioned in paragraph 1 are provided in a Contracting State by an enterprise of the other Contracting State, then the income derived from providing those services by such enterprise shall be exempt from tax in the first-mentioned Contracting State, if the enterprise is directly or indirectly supported, wholly or substantially, from the public funds of the Government of that other Contracting State in connection with the provisions of such services.
Income Tax Conventions Implementation Act, 1999 — I-3.54
Pensions arising in a Contacting State and paid to a resident of the other Contracting State shall be taxable only in the country in which they arise.
Income Tax Conventions Implementation Act, 1999 — I-3.54 2
2 The provisions of Articles 14, 15 and 16 shall apply to salaries, wages and other similar remuneration in respect of services rendered in connection with a business carried on by a Contracting State or a political subdivision or a local authority thereof.
Income Tax Conventions Implementation Act, 1999 — I-3.54 2
2 The provisions of paragraph 1 shall not apply to income, other than income form immovable property, 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 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.
Income Tax Conventions Implementation Act, 1999 — I-3.54 3
3 Notwithstanding the provisions of paragraphs 1 and 2, items of income of a resident of a Contracting State, not dealt with in the foregoing Articles of this Convention and arising in the other Contracting State may also be taxed in that other State.
Income Tax Conventions Implementation Act, 1999 — I-3.54 1
1 In the case of Canada, double taxation shall be avoided as follows: (a) 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 Jordan on profits, income or gains arising in Jordan shall be deducted from any Canadian tax payable in respect of such profits, income or gains; (b) where, in accordance with any provision of this Convention, income derived by a resident of Canada is exempt from tax in Canada, Canada may nevertheless, in calculating the amount of tax on other income, take into account the exempted income.
Income Tax Conventions Implementation Act, 1999 — I-3.54 (a)
(a) 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 Jordan on profits, income or gains arising in Jordan shall be deducted from any Canadian tax payable in respect of such profits, income or gains;
Income Tax Conventions Implementation Act, 1999 — I-3.54 (b)
(b) where, in accordance with any provision of this Convention, income derived by a resident of Canada is exempt from tax in Canada, Canada may nevertheless, in calculating the amount of tax on other income, take into account the exempted income.
Income Tax Conventions Implementation Act, 1999 — I-3.54 2
2 In the case of Jordan, double taxation shall be avoided as follows: (a) where a person being a resident of Jordan derives income from Canada and that income, in accordance with the provisions of this Convention may be taxed in Canada, Jordan shall allow as a deduction from the tax on the income of that person an amount equal to the tax paid in Canada. Such deduction shall not, however, exceed that part of the tax, as computed before the deduction is given, which is appropriate to the income derived from Canada; (b) where, in accordance with any provision of this Convention, income derived by a resident of Jordan is exempt from tax in Jordan, Jordan may nevertheless, in calculating the amount of tax on other income, take into account the exempted income.
Income Tax Conventions Implementation Act, 1999 — I-3.54 (a)
(a) where a person being a resident of Jordan derives income from Canada and that income, in accordance with the provisions of this Convention may be taxed in Canada, Jordan shall allow as a deduction from the tax on the income of that person an amount equal to the tax paid in Canada. Such deduction shall not, however, exceed that part of the tax, as computed before the deduction is given, which is appropriate to the income derived from Canada;
Income Tax Conventions Implementation Act, 1999 — I-3.54 (b)
(b) where, in accordance with any provision of this Convention, income derived by a resident of Jordan is exempt from tax in Jordan, Jordan may nevertheless, in calculating the amount of tax on other income, take into account the exempted income.
Income Tax Conventions Implementation Act, 1999 — I-3.54 4
4 In this Article, the term taxation means taxes which are the subject of the Convention.
Income Tax Conventions Implementation Act, 1999 — I-3.54 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 Convention, that person may, irrespective of the remedies provided by the domestic law of those States, address to the competent authority of the Contracting State of which that person is a resident, or if the individual’s case comes under paragraph 1 of Article 22, to that of the Contracting State of which the individual is a resident, an application in writing stating the grounds for claiming the revision of such taxation. To be admissible, the said application must be submitted within two years from the first notification of the action which gives rise to taxation not in accordance with the provisions of the Convention.
Income Tax Conventions Implementation Act, 1999 — I-3.54 2
2 The competent authority referred to in paragraph 1 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 the Convention.
Income Tax Conventions Implementation Act, 1999 — I-3.54 3
3 A Contracting State shall not, after the expiry of the time limits provided in its national laws and, in any case, after five years from the end of the taxable period in which the income concerned has accrued, increase the tax base of a resident of either of the Contracting States by including therein items of income which have also been charged to tax in the other Contracting State. This paragraph shall not apply in the case of fraud or wilful default.
Income Tax Conventions Implementation Act, 1999 — I-3.54 1
1 The competent authorities of the Contracting States shall exchange such information as is relevant for carrying out the provisions of this Convention or of the domestic laws of the Contracting States concerning taxes covered by the Convention insofar as the taxation thereunder is not contrary to the Convention. 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, 1999 — I-3.54 2
2 Notwithstanding the provisions of Article 4, an individual who is a member of a diplomatic mission, consular post or permanent mission of a Contracting State which is situated in the other Contracting State or in a third State shall be deemed for the purposes of the Convention to be a resident of the sending State if that individual is liable in the sending State to the same obligations in relation to tax on the individual’s total income as are residents of that sending State.
Income Tax Conventions Implementation Act, 1999 — I-3.54 1
1 The provisions of this Convention shall not be construed to restrict in any manner any exemption, allowance, credit, or other deduction now or hereafter accorded by the laws of a Contracting State in the determination of the tax imposed by that State.
Income Tax Conventions Implementation Act, 1999 — I-3.54 3
3 The Convention 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, 1999 — I-3.54 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 Convention had been concluded before January 1, 1995.
Income Tax Conventions Implementation Act, 1999 — I-3.54 2
2 The Convention shall enter into force upon the exchange of instruments of ratification and its provisions shall have effect for the first time: (a) in respect of tax withheld at the source on amounts paid or credited on or after the first day of January in the calendar year following that in which the exchange of instruments of ratification takes place; and (b) in respect of other taxes for taxation years beginning on or after the first day of January in the calendar year following that in which the exchange of instruments of ratification takes place.
Income Tax Conventions Implementation Act, 1999 — I-3.54 (a)
(a) in respect of tax withheld at the source on amounts paid or credited on or after the first day of January in the calendar year following that in which the exchange of instruments of ratification takes place; and
Income Tax Conventions Implementation Act, 1999 — I-3.54 (b)
(b) in respect of other taxes for taxation years beginning on or after the first day of January in the calendar year following that in which the exchange of instruments of ratification takes place.
Income Tax Conventions Implementation Act, 1999 — I-3.54 (a)
This Convention shall continue in effect indefinitely but either Contracting State may, on or before June 30 in any calendar year after the year of the exchange of instruments of ratification, give to the other Contracting State a notice of termination in writing through diplomatic channels; in such event, the Convention shall cease to have effect: (a) in respect of tax withheld at the source on amounts paid or credited on or after the first day of January in the calendar year following that in which the notice 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 following that in which the notice is given.
Income Tax Conventions Implementation Act, 1999 — I-3.54 (a)
(a) in respect of tax withheld at the source on amounts paid or credited on or after the first day of January in the calendar year following that in which the notice is given; and
Income Tax Conventions Implementation Act, 1999 — I-3.54 (b)
(b) in respect of other taxes for taxation years beginning on or after the first day of January in the calendar year following that in which the notice is given.
Income Tax Conventions Implementation Act, 1999 — I-3.54
DONE in duplicate at Amman, this 6th day of September 1999 in the English, French and Arabic languages, each version being equally authentic.
Income Tax Conventions Implementation Act, 1999 — I-3.54
At the moment of signing the Convention this day concluded between Canada and the Hashemite Kingdom of Jordan for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, the undersigned have agreed upon the following provision which shall be an integral part of the Convention.
Income Tax Conventions Implementation Act, 1999 — I-3.54 1
1 With respect to Articles 10 and 11 of the Convention, where a Contracting State subjects income to the same taxation treatment as income from share and that income also falls under the definition of the term interest in paragraph 4 of Article 11, it is understood that such income is deemed to be income falling under the definition of the term dividends in paragraph 3 of Article 10.
Income Tax Conventions Implementation Act, 1999 — I-3.54 2
2 With respect to paragraph 3 of Article 26 of the Convention, it is understood that the competent authorities of the Contracting States may consult to agree on a common meaning of the term substantially .
Income Tax Conventions Implementation Act, 1999 — I-3.54 3
3 Given that no tax on capital gains is imposed in one of the Contracting States at the time of signature of the Convention, the Contracting States agree that, should the situation change in the future and results in double taxation, they will meet with a view to suggesting amendments to the Convention in order to ensure that no such double taxation exists.
Income Tax Conventions Implementation Act, 1999 — I-3.54
The Government of Canada and the Government of the Grand Duchy of Luxembourg 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, 1999 — I-3.54 1
1 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”); (b) in the case of Luxembourg: (i) the income tax on individuals, (ii) the corporation tax, (iii) the special tax on directors’ fees, (iv) the capital tax, and (v) the communal trade tax, (hereinafter referred to as “Luxembourg tax”).
Income Tax Conventions Implementation Act, 1999 — I-3.54 (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”);
Income Tax Conventions Implementation Act, 1999 — I-3.54 (b)
(b) in the case of Luxembourg: (i) the income tax on individuals, (ii) the corporation tax, (iii) the special tax on directors’ fees, (iv) the capital tax, and (v) the communal trade tax, (hereinafter referred to as “Luxembourg tax”).
Income Tax Conventions Implementation Act, 1999 — I-3.54 (iii)
(iii) the special tax on directors’ fees,
Income Tax Conventions Implementation Act, 1999 — I-3.54
(hereinafter referred to as “Luxembourg tax”).
Income Tax Conventions Implementation Act, 1999 — I-3.54 1
1 For the purposes of this Convention, 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 sea 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 sea 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 Luxembourg used in a geographical sense, means the territory of the Grand Duchy of Luxembourg; (c) the terms a Contracting State and the other Contracting State mean, as the context requires, Canada or Luxembourg; (d) the terms person includes an individual, an estate, 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 term 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 Canada, the Minister of National Revenue or the Minister’s authorized representative, (ii) in the case of Luxembourg, the Minister of Finance or the Minister’s authorized representative; (h) the term national means: (i) any individual possessing the nationality of a Contracting State; (ii) any legal person, partnership or association deriving its status as such from the laws in force in a Contracting State.