GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Canada–Gabon Tax Convention Act, 2004 — C-5.8 1. (a)
1. (a) Salaries, wages and similar remuneration, other than a pension, paid by a Contracting State or a political subdivision or a local authority thereof to an individual in respect of services rendered to that State or subdivision or authority shall be taxable only in that State.
Canada–Gabon Tax Convention Act, 2004 — C-5.8 (b)
(b) However, such salaries, wages and similar remuneration shall be taxable only in the other Contracting State if the services are rendered in that State and the individual is a resident of that State who: (i) is a national of that State; or (ii) did not become a resident of that State solely for the purpose of rendering the services.
Canada–Gabon Tax Convention Act, 2004 — C-5.8 (ii)
(ii) did not become a resident of that State solely for the purpose of rendering the services.
Canada–Gabon Tax Convention Act, 2004 — C-5.8 2
2 The provisions of paragraph 1 shall not apply to salaries, wages and similar remuneration paid 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.
Canada–Gabon Tax Convention Act, 2004 — C-5.8
Payments which a student, apprentice or business trainee who is, or was immediately before visiting a Contracting State, a resident of the other Contracting State and who is present in the first-mentioned State solely for the purpose of that individual’s education or training receives for the purpose of that individual’s maintenance, education or training shall not be taxed in that State, if such payments arise from sources outside that State.
Canada–Gabon Tax Convention Act, 2004 — C-5.8 1
1 Subject to the provisions of paragraph 2, items of income of a resident of a Contracting State, wherever arising, not dealt with in the foregoing Articles of this Convention shall be taxable only in that State.
Canada–Gabon Tax Convention Act, 2004 — C-5.8 2
2 However, if such income is derived by a resident of a Contracting State from sources situated in the other Contracting State, such income may also be taxed in the State in which it arises, and according to the laws of that State.
Canada–Gabon Tax Convention Act, 2004 — C-5.8 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 State.
Canada–Gabon Tax Convention Act, 2004 — C-5.8 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 State.
Canada–Gabon Tax Convention Act, 2004 — C-5.8 3
3 Capital represented by ships and aircraft operated by an enterprise of a Contracting State in international traffic and by movable property pertaining to the operation of such ships and aircraft, shall be taxable only in that State.
Canada–Gabon Tax Convention Act, 2004 — C-5.8 4
4 All other elements of capital of a resident of a Contracting State shall be taxable only in that State.
Canada–Gabon Tax Convention Act, 2004 — C-5.8 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 Gabon on profits, income or gains arising in Gabon shall be deducted from any Canadian tax payable in respect of such profits, income or gains; (b) where, in accordance with any provision of the Convention, income derived or capital owned by a resident of Canada is exempt from tax in Canada, Canada may nevertheless, in calculating the amount of tax on other income or capital, take into account the exempted income or capital.
Canada–Gabon Tax Convention Act, 2004 — C-5.8 (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 Gabon on profits, income or gains arising in Gabon shall be deducted from any Canadian tax payable in respect of such profits, income or gains;
Canada–Gabon Tax Convention Act, 2004 — C-5.8 (b)
(b) where, in accordance with any provision of the Convention, income derived or capital owned by a resident of Canada is exempt from tax in Canada, Canada may nevertheless, in calculating the amount of tax on other income or capital, take into account the exempted income or capital.
Canada–Gabon Tax Convention Act, 2004 — C-5.8 2
2 In the case of Gabon, double taxation shall be avoided as follows: (a) subject to the provisions of subparagraph (b), profits and income arising in Canada and which may be taxed in Canada in accordance with this Convention are excluded from the base of Gabonese tax. Gabon may nevertheless, in calculating the amount of tax on the remaining profits or income received by residents of Gabon, take into account the exempted profits and income. (b) Income referred to in paragraph 2 of Articles 10, 11 and 12 of this Convention arising in Canada and received by a resident of Gabon may be subject in Gabon only to the company tax or the tax on income of individuals. Canadian tax levied on such income gives rise to a credit for the benefit of residents of Gabon, a credit which corresponds to the amount of Canadian tax levied but which cannot exceed the amount of Gabonese tax on the same income.
Canada–Gabon Tax Convention Act, 2004 — C-5.8 (a)
(a) subject to the provisions of subparagraph (b), profits and income arising in Canada and which may be taxed in Canada in accordance with this Convention are excluded from the base of Gabonese tax. Gabon may nevertheless, in calculating the amount of tax on the remaining profits or income received by residents of Gabon, take into account the exempted profits and income.
Canada–Gabon Tax Convention Act, 2004 — C-5.8 (b)
(b) Income referred to in paragraph 2 of Articles 10, 11 and 12 of this Convention arising in Canada and received by a resident of Gabon may be subject in Gabon only to the company tax or the tax on income of individuals. Canadian tax levied on such income gives rise to a credit for the benefit of residents of Gabon, a credit which corresponds to the amount of Canadian tax levied but which cannot exceed the amount of Gabonese tax on the same income.
Canada–Gabon Tax Convention Act, 2004 — C-5.8 3
3 For the purposes of this Article, profits, income or gains of a resident of a Contracting State which may be taxed in the other Contracting State in accordance with this Convention shall be deemed to arise from sources in that other State.
Canada–Gabon Tax Convention Act, 2004 — C-5.8 1
1 Nationals of a Contracting State shall not be subjected in the other Contracting State to any taxation or any requirement connected therewith which is other or more burdensome than the taxation and connected requirements to which nationals of that other State in the same circumstances, in particular with respect to residence, are or may be subjected.
Canada–Gabon Tax Convention Act, 2004 — C-5.8 2
2 The taxation on a permanent establishment which an enterprise of a Contracting State has in the other Contracting State shall not be less favourably levied in that other State than the taxation levied on enterprises of that other State carrying on the same activities.
Canada–Gabon Tax Convention Act, 2004 — C-5.8 3
3 Nothing in this Article shall be construed as obliging a Contracting State to grant to residents of the other Contracting State any personal allowances, reliefs and reductions for taxation purposes on account of civil status or family responsibilities which it grants to its own residents.
Canada–Gabon Tax Convention Act, 2004 — C-5.8 4
4 Enterprises of a Contracting State, the capital of which is wholly or partly owned or controlled, directly or indirectly, by one or more residents of the other Contracting State, shall not be subjected in the first-mentioned State to any taxation or any requirement connected therewith which is other or more burdensome than the taxation and connected requirements to which other similar enterprises of the first-mentioned State, the capital of which is wholly or partly owned or controlled, directly or indirectly, by one or more residents of a third State, are or may be subjected.
Canada–Gabon Tax Convention Act, 2004 — C-5.8 5
5 The term “taxation” as used in this Article means taxes which are the subject of this Convention.
Canada–Gabon Tax Convention Act, 2004 — C-5.8 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 laws of those States, address to the competent authority of the Contracting State of which that person 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 Convention.
Canada–Gabon Tax Convention Act, 2004 — C-5.8 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 not in accordance with the Convention.
Canada–Gabon Tax Convention Act, 2004 — C-5.8 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 the Convention.
Canada–Gabon Tax Convention Act, 2004 — C-5.8 4
4 The competent authorities of the Contracting States may consult together for the elimination of double taxation in cases not provided for in the Convention and may communicate with each other directly for the purpose of applying the Convention.
Canada–Gabon Tax Convention Act, 2004 — C-5.8 1
1 The competent authorities of the Contracting States shall exchange such information as is necessary 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.
Canada–Gabon Tax Convention Act, 2004 — C-5.8 2
2 In no case shall the provisions of paragraph 1 be construed so as to impose on a Contracting State the obligation: (a) to carry out administrative measures at variance with the laws and the administrative practice of that or of the other Contracting State; (b) to supply information which is not obtainable under the laws or in the normal course of the administration of that or of the other Contracting State; (c) to supply information which would disclose any trade, business, industrial, commercial or professional secret or trade process, or information, the disclosure of which would be contrary to public policy (ordre public).
Canada–Gabon Tax Convention Act, 2004 — C-5.8 (a)
(a) to carry out administrative measures at variance with the laws and the administrative practice of that or of the other Contracting State;
Canada–Gabon Tax Convention Act, 2004 — C-5.8 (b)
(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–Gabon Tax Convention Act, 2004 — C-5.8 (c)
(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–Gabon Tax Convention Act, 2004 — C-5.8 3
3 If information is requested by a Contracting State in accordance with this Article, the other Contracting State shall endeavour to obtain the information to which the request relates in the same way as if its own taxation were involved notwithstanding the fact that the other State does not, at that time, need such information. If specifically requested by the competent authority of a Contracting State, the competent authority of the other Contracting State shall endeavour to provide information under this Article in the form requested, such as depositions of witnesses and copies of unedited original documents (including books, papers, statements, records, accounts or writings), to the same extent such depositions and documents can be obtained under the laws and administrative practices of that other State with respect to its own taxes.
Canada–Gabon Tax Convention Act, 2004 — C-5.8 1
1 Nothing in this Convention shall affect the fiscal privileges of members of diplomatic missions or consular posts under the general rules of international law or under the provisions of special agreements.
Canada–Gabon Tax Convention Act, 2004 — C-5.8 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 total income as are residents of that sending State.
Canada–Gabon Tax Convention Act, 2004 — C-5.8 3
3 The Convention shall not apply to international organizations, to organs or officials thereof and to persons who are members of a diplomatic mission, consular post or permanent mission of a third State or group of States, being present in a Contracting State and who are not liable in either Contracting State to the same obligations in relation to tax on their total income as are residents thereof.
Canada–Gabon Tax Convention Act, 2004 — C-5.8 1
1 The provisions of this Convention shall not be construed to restrict in any manner any exemption, allowance, credit, deduction or other relief accorded or that will be accorded by the laws of a Contracting State in the determination of the tax imposed by that State.
Canada–Gabon Tax Convention Act, 2004 — C-5.8 2
2 Nothing in the Convention shall be construed as preventing the application of the provisions of the laws of a Contracting State concerning the taxation of income of residents of that State in respect of their participation in a partnership, trust or non-resident company or with respect to tax evasion.
Canada–Gabon Tax Convention Act, 2004 — C-5.8 3
3 Notwithstanding the provisions of paragraph 3 of Article XXII (Consultation) of the General Agreement on Trade in Services, the Contracting States agree that any dispute between them as to whether a measure falls within the scope of this Convention may be brought before the Council for Trade in Services only with their consent. Any misunderstanding as to the interpretation of this paragraph shall be resolved in accordance with the provisions of paragraph 3 of Article 25 or, if need be, pursuant to the provisions of any other procedure agreed to by both Contracting States.
Canada–Gabon Tax Convention Act, 2004 — C-5.8 1
1 This Convention shall be ratified and the instruments of ratification shall be exchanged as soon as possible.
Canada–Gabon Tax Convention Act, 2004 — C-5.8 2
2 The Convention shall enter into force upon the exchange of instruments of ratification and its provisions shall have effect: (a) in respect of taxes withheld at the source on amounts paid or credited to non-residents, on or after the first day of January in the calendar year immediately 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 immediately following that in which the exchange of instruments of ratification takes place.
Canada–Gabon Tax Convention Act, 2004 — C-5.8 (a)
(a) in respect of taxes withheld at the source on amounts paid or credited to non-residents, on or after the first day of January in the calendar year immediately following that in which the exchange of instruments of ratification takes place; and
Canada–Gabon Tax Convention Act, 2004 — C-5.8 (b)
(b) in respect of other taxes, for taxation years beginning on or after the first day of January in the calendar year immediately following that in which the exchange of instruments of ratification takes place.
Canada–Gabon Tax Convention Act, 2004 — C-5.8 (a)
This Convention shall continue in effect until terminated by a Contracting State, but either Contracting State may, on or before June 30 of any calendar year from the fifth year following that of the exchange of instruments of ratification, give to the other Contracting State a notice of termination in writing through the diplomatic channel; in such event, the Convention shall cease to have effect: (a) in respect of taxes withheld at the source on amounts paid or credited to non-residents, on or after the first day of January of the calendar year immediately 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 of the calendar year immediately following that in which the notice is given.
Canada–Gabon Tax Convention Act, 2004 — C-5.8 (a)
(a) in respect of taxes withheld at the source on amounts paid or credited to non-residents, on or after the first day of January of the calendar year immediately following that in which the notice is given; and
Canada–Gabon Tax Convention Act, 2004 — C-5.8 (b)
(b) in respect of other taxes, for taxation years beginning on or after the first day of January of the calendar year immediately following that in which the notice is given.
Canada–Gabon Tax Convention Act, 2004 — C-5.8
IN WITNESS WHEREOF the undersigned, duly authorized to that effect, have signed this Convention.
Canada–Gabon Tax Convention Act, 2004 — C-5.8
DONE in duplicate at Libreville, this 14th day of November 2002, in the English and French languages, each version being equally authentic.
Canada–Gabon Tax Convention Act, 2004 — C-5.8
FOR THE GOVERNMENT OF CANADA Louis Poisson
Canada–Gabon Tax Convention Act, 2004 — C-5.8
FOR THE GOVERNMENT OF THE GABONESE REPUBLIC Jean Ping
Canada-Germany Tax Agreement Act, 1982 — C-5.85
Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows:
Canada-Germany Tax Agreement Act, 1982 — C-5.85 1
Short title 1 This Act may be cited as the Canada-Germany Tax Agreement Act, 1982 .
Canada-Germany Tax Agreement Act, 1982 — C-5.85 2
Definition of Agreement 2 In this Act, Agreement means the Agreement entered into between the Government of Canada and the Government of the Federal Republic of Germany, set out in Schedule I, as amended by the Protocol set out in Schedule II.
Canada-Germany Tax Agreement Act, 1982 — C-5.85 3
Agreement approved 3 (1) The Agreement is approved and declared to have the force of law in Canada during such period as, by its terms, the Agreement is in force. Inconsistent laws (2) In the event of any inconsistency between the provisions of this Act, or the Agreement, and the provisions of any other law, the provisions of this Act and the Agreement prevail to the extent of the inconsistency. Inconsistent laws — exception (2.1) Despite subsection (2), in the event of any inconsistency between the provisions of the Agreement and the provisions of the Income Tax Conventions Interpretation Act , the provisions of that Act prevail to the extent of the inconsistency. Regulations (3) The Minister of National Revenue may make such regulations as are necessary for the purpose of carrying out the Agreement or for giving effect to any of the provisions thereof. 2001, c. 30, s. 44
Canada-Germany Tax Agreement Act, 1982 — C-5.85 4
Publication of notice 4 The Minister of Finance shall cause a notice of the day on which the Agreement enters into force and of the day on which it ceases to have effect to be published in the Canada Gazette within 60 days after its entry into force or termination. 1980-81-82-83, c. 156, s. 4; 2001, c. 30, s. 45
Canada-Germany Tax Agreement Act, 1982 — C-5.85 5
Approved changes 5 (1) Subject to section 6, the Governor in Council may, by order, declare that any supplementary agreement relating to the avoidance of double taxation with respect to taxes on income and on capital between the Government of Canada and the Government of the Federal Republic of Germany intended to alter, revoke, replace or add to the Agreement is approved by Canada, and when the order comes into force, that supplementary agreement has the force of law in Canada during such period as, by its terms, the supplementary agreement is in force. Inconsistent laws (2) In the event of any inconsistency between a supplementary agreement approved under subsection (1) and the provisions of any other law, the supplementary agreement prevails to the extent of the inconsistency. Regulations (3) The Minister of National Revenue may make such regulations as are necessary for the purpose of carrying out any supplementary agreement approved under subsection (1) or for giving effect to any of the provisions thereof. Promulgation of dates (4) Notice of the day a supplementary agreement comes into force and of the day it ceases to be effective shall be given by proclamation of the Governor in Council published, with the text of such supplementary agreement, in the Canada Gazette .