GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Income Tax Conventions Implementation Act, 1998 — I-3.53 1
1 Items of income not dealt with in the foregoing Articles of this Convention may be taxed in both Contracting States.
Income Tax Conventions Implementation Act, 1998 — I-3.53 2
2 However, where such income is income from an estate or a trust, other than a trust to which contributions were deductible, the tax so charged in Canada shall, if that income is taxable in Chile, not exceed 15 per cent of the gross amount of the income.
Income Tax Conventions Implementation Act, 1998 — I-3.53 1
1 Capital represented by immovable property owned by a resident of a Contracting State and situated in the other Contracting State may be taxed in that other State.
Income Tax Conventions Implementation Act, 1998 — I-3.53 2
2 Capital represented by movable property forming part of the business property of a permanent establishment that 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.
Income Tax Conventions Implementation Act, 1998 — I-3.53 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 Chile on profits, income or gains arising in Chile shall be deducted from any Canadian tax payable in respect of such profits, income or gains; (b) subject to the existing provisions of the law of Canada regarding the taxation of income from a foreign affiliate and to any subsequent modification of those provisions — which shall not affect the general principle hereof — for the purpose of computing Canadian tax, a company that is a resident of Canada shall be allowed to deduct in computing its taxable income any dividend received by it out of the exempt surplus of a foreign affiliate that is a resident of Chile; and (c) 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.
Income Tax Conventions Implementation Act, 1998 — I-3.53 (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 Chile on profits, income or gains arising in Chile shall be deducted from any Canadian tax payable in respect of such profits, income or gains;
Income Tax Conventions Implementation Act, 1998 — I-3.53 (b)
(b) subject to the existing provisions of the law of Canada regarding the taxation of income from a foreign affiliate and to any subsequent modification of those provisions — which shall not affect the general principle hereof — for the purpose of computing Canadian tax, a company that is a resident of Canada shall be allowed to deduct in computing its taxable income any dividend received by it out of the exempt surplus of a foreign affiliate that is a resident of Chile; and
Income Tax Conventions Implementation Act, 1998 — I-3.53 (c)
(c) 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.
Income Tax Conventions Implementation Act, 1998 — I-3.53 2
2 In the case of Chile, double taxation shall be avoided as follows: (a) Residents in Chile, obtaining income which may, in accordance with the provisions of this Convention be subject to taxation in Canada, may credit the tax so paid against any Chilean tax payable in respect of the same income, subject to the applicable provisions of the law of Chile. This paragraph shall also apply to income referred to in Articles 6 and 11. (b) where, in accordance with any provision of the Convention, income derived or capital owned by a resident of Chile is exempt from tax in Chile, Chile may nevertheless, in calculating the amount of tax on other income or capital, take into account the exempted income or capital.
Income Tax Conventions Implementation Act, 1998 — I-3.53 (a)
(a) Residents in Chile, obtaining income which may, in accordance with the provisions of this Convention be subject to taxation in Canada, may credit the tax so paid against any Chilean tax payable in respect of the same income, subject to the applicable provisions of the law of Chile. This paragraph shall also apply to income referred to in Articles 6 and 11.
Income Tax Conventions Implementation Act, 1998 — I-3.53 (b)
(b) where, in accordance with any provision of the Convention, income derived or capital owned by a resident of Chile is exempt from tax in Chile, Chile may nevertheless, in calculating the amount of tax on other income or capital, take into account the exempted income or capital.
Income Tax Conventions Implementation Act, 1998 — I-3.53 3
3 For the purposes of this Article, profits, income or gains of a resident of a Contracting State that may be taxed in the other Contracting State in accordance with this Convention shall be deemed to arise from sources in that other State.
Income Tax Conventions Implementation Act, 1998 — I-3.53 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.
Income Tax Conventions Implementation Act, 1998 — I-3.53 2
2 The taxation on a permanent establishment that 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.
Income Tax Conventions Implementation Act, 1998 — I-3.53 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 that it grants to its own residents.
Income Tax Conventions Implementation Act, 1998 — I-3.53 4
4 Companies which are residents 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 that is more burdensome than the taxation and connected requirements to which other similar companies that are residents 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.
Income Tax Conventions Implementation Act, 1998 — I-3.53 5
5 In this Article, the term “taxation” means taxes that are the subject of this Convention.
Income Tax Conventions Implementation Act, 1998 — I-3.53 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 that person’s case comes under paragraph 1 of Article 24, to that of the Contracting State of which that person is a national, an application in writing stating the grounds for claiming the revision of such taxation.
Income Tax Conventions Implementation Act, 1998 — I-3.53 2
2 The competent authority shall endeavour, if the objection appears to it to be justified and if it is not itself able to arrive at a satisfactory solution, to resolve the case by mutual agreement with the competent authority of the other Contracting State, with a view to the avoidance of taxation not in accordance with the Convention.
Income Tax Conventions Implementation Act, 1998 — I-3.53 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.
Income Tax Conventions Implementation Act, 1998 — I-3.53 4
4 The competent authorities of the Contracting States may communicate with each other directly for the purpose of reaching an agreement in the sense of the preceding paragraphs.
Income Tax Conventions Implementation Act, 1998 — I-3.53 5
5 If any difficulty or doubt arising as to the interpretation or application of the Convention cannot be resolved by the competent authorities the case may, if the competent authorities of both Contracting States so agree, be submitted for arbitration. The procedure shall be agreed upon and shall be established between the Contracting States by notes to be exchanged through diplomatic channels.
Income Tax Conventions Implementation Act, 1998 — I-3.53 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 in 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, 1998 — I-3.53 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 that 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).
Income Tax Conventions Implementation Act, 1998 — I-3.53 (b)
(b) to supply information that is not obtainable under the laws or in the normal course of the administration of that or of the other Contracting State;
Income Tax Conventions Implementation Act, 1998 — I-3.53 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 even though 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.
Income Tax Conventions Implementation Act, 1998 — I-3.53
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.
Income Tax Conventions Implementation Act, 1998 — I-3.53 1
1 The provisions of this Convention shall not be construed to restrict in any manner any exemption, allowance, credit or other deduction accorded (a) by the laws of a Contracting State in the determination of the tax imposed by that State; or (b) by any other agreement entered into by a Contracting State.
Income Tax Conventions Implementation Act, 1998 — I-3.53 2
2 Nothing in the Convention shall be construed as preventing a Contracting State from imposing a tax on amounts included in the income of a resident of that State with respect to a partnership, trust, or controlled foreign affiliate, in which that resident has an interest.
Income Tax Conventions Implementation Act, 1998 — I-3.53 3
3 Nothing in this Convention shall prevent the application of the domestic law of a Contracting State concerning taxation of income, profits, dividends, gains or remittance of institutional investors, funds of any kind including investment funds and pension funds, or their participants, that are residents of the other Contracting State.
Income Tax Conventions Implementation Act, 1998 — I-3.53 4
4 Nothing in this Convention shall be construed as preventing either Contracting State from imposing a tax referred to in Article 10A.
Income Tax Conventions Implementation Act, 1998 — I-3.53 5
5 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, 1998 — I-3.53 6
6 For the purposes of paragraph 3 of Article XXII (Consultation) of the General Agreement on Trade in Services, the Contracting States agree that, notwithstanding that paragraph, any dispute between them as to whether a measure falls within the scope of this Convention may be brought before the Council for Trade in Services, as provided by that paragraph, only with the consent of both Contracting States. Any doubt as to the interpretation of this paragraph shall be resolved under paragraph 3 of Article 25 or, failing agreement under that procedure, pursuant to any other procedure agreed to by both Contracting States.
Income Tax Conventions Implementation Act, 1998 — I-3.53 7
7 Contributions in a year in respect of services rendered in that year paid by, or on behalf of, an individual who is a resident of a Contracting State or who is temporarily present in that State to a pension plan that is recognized for tax purposes in the other Contracting State shall, during a period not exceeding in the aggregate 60 months, be treated in the same way for tax purposes in the first-mentioned State as a contribution paid to a pension plan that is recognised for tax purposes in that first-mentioned State, if (a) such individual was contributing on a regular basis to the pension plan for a period ending immediately before that individual became a resident of or temporarily present in the first-mentioned State; and (b) the competent authority of the first-mentioned State agrees that the pension plan generally corresponds to a pension plan recognised for tax purposes by that State. For the purposes of this paragraph, “pension plan” includes a pension plan created under the social security system in a Contracting State.
Income Tax Conventions Implementation Act, 1998 — I-3.53 (a)
(a) such individual was contributing on a regular basis to the pension plan for a period ending immediately before that individual became a resident of or temporarily present in the first-mentioned State; and
Income Tax Conventions Implementation Act, 1998 — I-3.53 (b)
(b) the competent authority of the first-mentioned State agrees that the pension plan generally corresponds to a pension plan recognised for tax purposes by that State.
Income Tax Conventions Implementation Act, 1998 — I-3.53
For the purposes of this paragraph, “pension plan” includes a pension plan created under the social security system in a Contracting State.
Income Tax Conventions Implementation Act, 1998 — I-3.53 8
8 Nothing in this Convention shall affect the application of the existing provisions of the Chilean legislation DL 600 as they are in force at the time of signature of this Convention and as they may be amended from time to time without changing the general principle hereof.
Income Tax Conventions Implementation Act, 1998 — I-3.53 1
1 Each of the Contracting States shall notify the other through diplomatic channels of the completion of the procedures required by law for the bringing into force of this Convention. The Convention shall enter into force on the date of the later of these notifications and its provisions shall thereupon have effect: (a) in Canada, (i) in respect of tax 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 Convention enters into force, and (ii) in respect of other Canadian tax for taxation years, beginning on or after the first day of January of the calendar year immediately following that in which the Convention enters into force; and (b) in Chile, in respect of taxes on income and amounts paid, credited to an account, made at the disposal or accounted as an expense, on or after the first day of January of the calendar year immediately following that in which the Convention enters into force.
Income Tax Conventions Implementation Act, 1998 — I-3.53 (a)
(a) in Canada, (i) in respect of tax 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 Convention enters into force, and (ii) in respect of other Canadian tax for taxation years, beginning on or after the first day of January of the calendar year immediately following that in which the Convention enters into force; and
Income Tax Conventions Implementation Act, 1998 — I-3.53 (i)
(i) in respect of tax 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 Convention enters into force, and
Income Tax Conventions Implementation Act, 1998 — I-3.53 (ii)
(ii) in respect of other Canadian tax for taxation years, beginning on or after the first day of January of the calendar year immediately following that in which the Convention enters into force; and
Income Tax Conventions Implementation Act, 1998 — I-3.53 (b)
(b) in Chile, in respect of taxes on income and amounts paid, credited to an account, made at the disposal or accounted as an expense, on or after the first day of January of the calendar year immediately following that in which the Convention enters into force.
Income Tax Conventions Implementation Act, 1998 — I-3.53 2
2 The existing agreement between Canada and the Republic of Chile for the avoidance of double taxation of income derived from the operation of ships or aircraft in international traffic signed on July 30, 1992, shall terminate upon the entry into force of the Convention. However, the provisions of the said agreement shall continue in effect until the provisions of the Convention, in accordance with the provisions of paragraph 1, shall have effect.
Income Tax Conventions Implementation Act, 1998 — I-3.53 (a)
This Convention shall continue in effect indefinitely but either Contracting State may, on or before June 30 of any calendar year after the year in which the Convention enters into force, 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 Canada, (i) in respect of tax withheld at the source on amounts paid or credited to non-residents, on or after the first day of January of the next following calendar year, and (ii) in respect of other Canadian tax for taxation years, beginning on or after the first day of January of the next following calendar year; (b) in Chile, in respect of taxes on income and amounts paid, credited to an account, made at the disposal or accounted as an expense, on or after the first day of January of the next following calendar year.
Income Tax Conventions Implementation Act, 1998 — I-3.53 (a)
(a) in Canada, (i) in respect of tax withheld at the source on amounts paid or credited to non-residents, on or after the first day of January of the next following calendar year, and (ii) in respect of other Canadian tax for taxation years, beginning on or after the first day of January of the next following calendar year;
Income Tax Conventions Implementation Act, 1998 — I-3.53 (i)
(i) in respect of tax withheld at the source on amounts paid or credited to non-residents, on or after the first day of January of the next following calendar year, and
Income Tax Conventions Implementation Act, 1998 — I-3.53 (ii)
(ii) in respect of other Canadian tax for taxation years, beginning on or after the first day of January of the next following calendar year;
Income Tax Conventions Implementation Act, 1998 — I-3.53 (b)
(b) in Chile, in respect of taxes on income and amounts paid, credited to an account, made at the disposal or accounted as an expense, on or after the first day of January of the next following calendar year.
Income Tax Conventions Implementation Act, 1998 — I-3.53
IN WITNESS WHEREOF the undersigned, duly authorised to that effect, have signed this Convention.
Income Tax Conventions Implementation Act, 1998 — I-3.53
DONE in duplicate at Santiago, this 21st day of January 1998, in the English, French and Spanish languages, each version being equally authentic.
Income Tax Conventions Implementation Act, 1998 — I-3.53
At the moment of signing the Convention for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital between the Government of Canada and the Government of the Republic of Chile, the signatories have agreed that the following provisions shall form an integral part of the Convention: