GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Income Tax Conventions Implementation Act, 2001 — I-3.55 b)
b) subject to the provisions of the law of Slovakia regarding the allowance as a credit against Slovak tax of tax payable in a territory outside Slovakia and to any subsequent modification of those provisions — which shall not affect the general principle hereof — where a company which is a resident of Canada pays a dividend to a company which is a resident of Slovakia and which controls directly or indirectly at least 10 per cent of the voting power in the first-mentioned company, the credit shall take into account the tax payable in Canada by that first-mentioned company in respect of the profits out of which such dividend is paid;
Income Tax Conventions Implementation Act, 2001 — I-3.55 c)
c) where in accordance with any provision of the Agreement income derived or capital owned by a resident of Slovakia is exempt from tax in Slovakia, Slovakia may nevertheless, in calculating the amount of tax on the remaining income or capital, take into account the exempted income or capital.
Income Tax Conventions Implementation Act, 2001 — I-3.55 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 Agreement shall be deemed to arise from sources in that other State.
Income Tax Conventions Implementation Act, 2001 — I-3.55 3
3 The provisions of this Article shall not 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.
Income Tax Conventions Implementation Act, 2001 — I-3.55 4
4 Except where the provisions of paragraph 1 of Article 9, paragraph 6 of Article 11, or paragraph 5 of Article 12 apply, interest, royalties and other disbursements paid by an enterprise of a Contracting State to a resident of the other Contracting State shall, for the purposes of determining the taxable profits of such enterprise, be deductible under the same conditions as if they had been paid to a resident of the first-mentioned State. Similarly, any debts of an enterprise of a Contracting State to a resident of the other Contracting State shall, for the purpose of determining the taxable capital of such enterprise, be deducted under the same conditions as if they had been contracted to a resident of the first-mentioned State.
Income Tax Conventions Implementation Act, 2001 — I-3.55 5
5 The provisions of paragraph 4 shall not affect the operation of any provision of the taxation laws of a Contracting State: a) relating to the deductibility of interest and which is in force on the date of signature of this Agreement (including any subsequent modification of such provisions that does not change the general nature thereof); or b) adopted after such date by a Contracting State and which is designed to ensure that a person who is not a resident of that State does not enjoy, under the laws of that State, a tax treatment that is more favourable than that enjoyed by residents of that State.
Income Tax Conventions Implementation Act, 2001 — I-3.55 a)
a) relating to the deductibility of interest and which is in force on the date of signature of this Agreement (including any subsequent modification of such provisions that does not change the general nature thereof); or
Income Tax Conventions Implementation Act, 2001 — I-3.55 b)
b) adopted after such date by a Contracting State and which is designed to ensure that a person who is not a resident of that State does not enjoy, under the laws of that State, a tax treatment that is more favourable than that enjoyed by residents of that State.
Income Tax Conventions Implementation Act, 2001 — I-3.55 6
6 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 more burdensome than the taxation and connected requirements to which other similar enterprises 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, 2001 — I-3.55 7
7 In this Article, the term taxation means taxes that are the subject of this Agreement.
Income Tax Conventions Implementation Act, 2001 — I-3.55 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 Agreement, 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 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. To be admissible, the said application must be submitted within two years from the first notification of the action resulting in taxation not in accordance with the provisions of the Agreement.
Income Tax Conventions Implementation Act, 2001 — I-3.55 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 Agreement.
Income Tax Conventions Implementation Act, 2001 — I-3.55 3
3 A Contracting State shall not, after the expiry of the time limits provided in its domestic laws and, in any case, after six years from the end of the taxable period to which the income concerned was attributed, increase the tax base of a resident of either of the Contracting States by including therein items of income that have also been charged to tax in the other Contracting State. This paragraph shall not apply in the case of fraud, wilful default or neglect.
Income Tax Conventions Implementation Act, 2001 — I-3.55 4
4 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 Agreement.
Income Tax Conventions Implementation Act, 2001 — I-3.55 5
5 The competent authorities of the Contracting States may consult together for the elimination of double taxation in cases not provided for in the Agreement and may communicate with each other directly for the purpose of applying the Agreement.
Income Tax Conventions Implementation Act, 2001 — I-3.55 1
1 The competent authorities of the Contracting States shall exchange such information as is relevant for carrying out the provisions of this Agreement or of the domestic laws in the Contracting States concerning taxes covered by the Agreement insofar as the taxation thereunder is not contrary to the Agreement. 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) concerned with the assessment or collection of, the enforcement or prosecution in respect of, or the determination of appeals in relation to taxes imposed by that State. 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, 2001 — I-3.55 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 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 ).
Income Tax Conventions Implementation Act, 2001 — I-3.55 a)
a) to carry out administrative measures at variance with the laws and administrative practice of that or of the other Contracting State;
Income Tax Conventions Implementation Act, 2001 — I-3.55 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;
Income Tax Conventions Implementation Act, 2001 — I-3.55 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 ).
Income Tax Conventions Implementation Act, 2001 — I-3.55 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 to the same extent information in that form can be obtained under the laws and administrative practices of that other State with respect to its own taxes.
Income Tax Conventions Implementation Act, 2001 — I-3.55 1
1 Nothing in this Agreement 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, 2001 — I-3.55 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 that is situated in the other Contracting State or in a third State shall be deemed for the purposes of the Agreement 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 or on total capital as are residents of that sending State.
Income Tax Conventions Implementation Act, 2001 — I-3.55 1
1 The provisions of this Agreement shall not be construed to restrict in any manner any exemption, allowance, credit or other deduction accorded by the laws of a Contracting State in the determination of the tax imposed by that State.
Income Tax Conventions Implementation Act, 2001 — I-3.55 2
2 Nothing in the Agreement 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, 2001 — I-3.55 3
3 The Agreement shall not apply to any company, trust or other entity 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 other entity 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 other entity, as the case may be, were beneficially owned by one or more individuals who were residents of that State.
Income Tax Conventions Implementation Act, 2001 — I-3.55 4
4 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 Agreement 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 4 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, 2001 — I-3.55 1
1 This Agreement shall be approved by each Contracting State in compliance with its internal legal procedure and shall enter into force on the date of the later diplomatic note confirming such approval. Its provisions shall thereupon have effect: a) in Canada (i) in respect of tax withheld at source, on amounts paid or credited on or after the first day of January in the calendar year next following that in which the Agreement enters into force, and (ii) in respect of other Canadian tax, for taxation years beginning on or after the first day of January in the calendar year next following that in which the Agreement enters into force; b) in Slovakia: (i) in respect of taxes withheld at source, on amounts paid or credited on or after the first day of January in the calendar year next following that in which the Agreement enters into force, and (ii) in respect of other taxes on income and on capital for any tax year beginning on or after the first day of January in the calendar year next following that in which the Agreement enters into force.
Income Tax Conventions Implementation Act, 2001 — I-3.55 a)
a) in Canada (i) in respect of tax withheld at source, on amounts paid or credited on or after the first day of January in the calendar year next following that in which the Agreement enters into force, and (ii) in respect of other Canadian tax, for taxation years beginning on or after the first day of January in the calendar year next following that in which the Agreement enters into force;
Income Tax Conventions Implementation Act, 2001 — I-3.55 (i)
(i) in respect of tax withheld at source, on amounts paid or credited on or after the first day of January in the calendar year next following that in which the Agreement enters into force, and
Income Tax Conventions Implementation Act, 2001 — I-3.55 (ii)
(ii) in respect of other Canadian tax, for taxation years beginning on or after the first day of January in the calendar year next following that in which the Agreement enters into force;
Income Tax Conventions Implementation Act, 2001 — I-3.55 b)
b) in Slovakia: (i) in respect of taxes withheld at source, on amounts paid or credited on or after the first day of January in the calendar year next following that in which the Agreement enters into force, and (ii) in respect of other taxes on income and on capital for any tax year beginning on or after the first day of January in the calendar year next following that in which the Agreement enters into force.
Income Tax Conventions Implementation Act, 2001 — I-3.55 (i)
(i) in respect of taxes withheld at source, on amounts paid or credited on or after the first day of January in the calendar year next following that in which the Agreement enters into force, and
Income Tax Conventions Implementation Act, 2001 — I-3.55 (ii)
(ii) in respect of other taxes on income and on capital for any tax year beginning on or after the first day of January in the calendar year next following that in which the Agreement enters into force.
Income Tax Conventions Implementation Act, 2001 — I-3.55 2
2 From the date of entry into force of this Agreement the Convention between the Government of Canada and the Government of the Czech and Slovak Federal Republic for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and on Capital signed at Prague on the 30 th day of August, 1990, shall, as between Canada and the Slovak Republic, terminate. However, the provisions of the 1990 Convention corresponding to those of this Agreement shall continue to have effect until the provisions of this Agreement take effect in accordance with the provisions of paragraph 1.
Income Tax Conventions Implementation Act, 2001 — I-3.55 a)
This Agreement shall remain in force until terminated by one of the Contracting States. Either Contracting State may terminate the Agreement, through diplomatic channels, by giving written notice of termination at least six months before the end of any calendar year following after the period of five years from the date on which the Agreement enters into force. In such event, the Agreement shall cease to have effect: a) in Canada (i) in respect of tax withheld at source, on amounts paid or credited after the end of that calendar year, and (ii) in respect of other Canadian tax, for taxation years beginning after the end of that calendar year; b) in Slovakia: (i) in respect of taxes withheld at source, on amounts paid or credited on or after the first day of January in the calendar year next following that in which the notice of termination is given, and (ii) in respect of other taxes on income and on capital for any tax year beginning on or after the first day of January in the calendar year next following that in which the notice of termination is given.
Income Tax Conventions Implementation Act, 2001 — I-3.55 a)
a) in Canada (i) in respect of tax withheld at source, on amounts paid or credited after the end of that calendar year, and (ii) in respect of other Canadian tax, for taxation years beginning after the end of that calendar year;
Income Tax Conventions Implementation Act, 2001 — I-3.55 (i)
(i) in respect of tax withheld at source, on amounts paid or credited after the end of that calendar year, and
Income Tax Conventions Implementation Act, 2001 — I-3.55 (ii)
(ii) in respect of other Canadian tax, for taxation years beginning after the end of that calendar year;
Income Tax Conventions Implementation Act, 2001 — I-3.55 b)
b) in Slovakia: (i) in respect of taxes withheld at source, on amounts paid or credited on or after the first day of January in the calendar year next following that in which the notice of termination is given, and (ii) in respect of other taxes on income and on capital for any tax year beginning on or after the first day of January in the calendar year next following that in which the notice of termination is given.
Income Tax Conventions Implementation Act, 2001 — I-3.55 (i)
(i) in respect of taxes withheld at source, on amounts paid or credited on or after the first day of January in the calendar year next following that in which the notice of termination is given, and
Income Tax Conventions Implementation Act, 2001 — I-3.55 (ii)
(ii) in respect of other taxes on income and on capital for any tax year beginning on or after the first day of January in the calendar year next following that in which the notice of termination is given.
Income Tax Conventions Implementation Act, 2001 — I-3.55
IN WITNESS WHEREOF the undersigned, duly authorized thereto, have signed this Agreement.
Income Tax Conventions Implementation Act, 2001 — I-3.55
DONE in duplicate at Bratislava, this 22 nd day of May, 2001, each in the English, French and Slovak languages, each version being equally authentic.
Income Tax Conventions Implementation Act, 2001 — I-3.55
FOR THE GOVERNMENT OF THE SLOVAK REPUBLIC
Importation of Intoxicating Liquors Act — I-3 1
Short title 1 This Act may be cited as the Importation of Intoxicating Liquors Act . R.S., c. I-4, s. 1
Importation of Intoxicating Liquors Act — I-3 2
Definitions 2 In this Act, beer has the same meaning as in section 4 of the Excise Act ; ( bière ) bulk has the same meaning as in section 2 of the Excise Act, 2001 ; ( en vrac ) Chile has the same meaning as in subsection 2(1) of the Customs Tariff ; ( Chili ) Costa Rica has the same meaning as in subsection 2(1) of the Customs Tariff ; ( Costa Rica ) CUKTCA beneficiary has the same meaning as in subsection 2(1) of the Customs Tariff ; ( bénéficiaire de l’ACCCRU ) CUSMA country means a country that is a party to the Agreement as defined in section 2 of the Canada–United States–Mexico Agreement Implementation Act ; ( pays ACEUM ) denature has the same meaning as in section 2 of the Excise Act, 2001 ; ( dénaturation ) EU country or other CETA beneficiary has the same meaning as in subsection 2(1) of the Customs Tariff ; ( pays de l’Union européenne ou autre bénéficiaire de l’AÉCG ) excise warehouse has the same meaning as in section 2 of the Excise Act, 2001 ; ( entrepôt d'accise ) Honduras has the same meaning as in subsection 2(1) of the Customs Tariff ; ( Honduras ) intoxicating liquor means any liquor that is, by the law of the province for the time being in force, deemed to be intoxicating liquor and that it is unlawful to sell or have in possession without a permit or other authority of the government of the province or any board, commission, officer or other governmental agency authorized to issue the permit or grant the authority; ( boisson enivrante ) Israel or another CIFTA beneficiary has the same meaning as in subsection 2(1) of the Customs Tariff ; ( Israël ou autre bénéficiaire de l’ALÉCI ) licensed distiller means a person who holds a spirits licence under section 14 of the Excise Act, 2001 ; ( distillateur agréé ) NAFTA country [Repealed, 2020, c. 1, s. 70] packaged has the same meaning as in section 2 of the Excise Act, 2001 ; ( emballé ) Panama has the same meaning as in subsection 2(1) of the Customs Tariff ; ( Panama ) province means any province — other than Yukon, the Northwest Territories and Nunavut — in which there is in force an Act giving the government of the province or any board, commission, officer or other governmental agency control over the sale of intoxicating liquor in that province; ( province ) spirits has the same meaning as in section 2 of the Excise Act, 2001 ; ( spiritueux ) Ukraine has the same meaning as in subsection 2(1) of the Customs Tariff ; ( Ukraine ) wine has the same meaning as in section 2 of the Excise Act, 2001 . ( vin ) R.S., 1985, c. I-3, s. 2; 1993, c. 44, s. 159; 1997, c. 14, s. 80; 2001, c. 28, s. 52; 2002, c. 7, s. 182, c. 22, s. 394; 2012, c. 26, s. 57; 2014, c. 2, s. 12, c. 14, s. 21; 2017, c. 6, s. 28, c. 8, s. 18 2019, c. 6, s. 7 2019, c. 29, s. 185 2020, c. 1, s. 70 2021, c. 1, s. 21
Importation of Intoxicating Liquors Act — I-3
beer has the same meaning as in section 4 of the Excise Act ; ( bière )
Importation of Intoxicating Liquors Act — I-3
bulk has the same meaning as in section 2 of the Excise Act, 2001 ; ( en vrac )
Importation of Intoxicating Liquors Act — I-3
Chile has the same meaning as in subsection 2(1) of the Customs Tariff ; ( Chili )
Importation of Intoxicating Liquors Act — I-3
Costa Rica has the same meaning as in subsection 2(1) of the Customs Tariff ; ( Costa Rica )
Importation of Intoxicating Liquors Act — I-3
CUKTCA beneficiary has the same meaning as in subsection 2(1) of the Customs Tariff ; ( bénéficiaire de l’ACCCRU )
Importation of Intoxicating Liquors Act — I-3
CUSMA country means a country that is a party to the Agreement as defined in section 2 of the Canada–United States–Mexico Agreement Implementation Act ; ( pays ACEUM )
Importation of Intoxicating Liquors Act — I-3
denature has the same meaning as in section 2 of the Excise Act, 2001 ; ( dénaturation )
Importation of Intoxicating Liquors Act — I-3
EU country or other CETA beneficiary has the same meaning as in subsection 2(1) of the Customs Tariff ; ( pays de l’Union européenne ou autre bénéficiaire de l’AÉCG )
Importation of Intoxicating Liquors Act — I-3
excise warehouse has the same meaning as in section 2 of the Excise Act, 2001 ; ( entrepôt d'accise )
Importation of Intoxicating Liquors Act — I-3
Honduras has the same meaning as in subsection 2(1) of the Customs Tariff ; ( Honduras )