GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Canada–Armenia Tax Convention Act, 2004 — C-0.7 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 this 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) concerned with the assessment or collection of, the enforcement in respect of, or the determination of appeals in relation to taxes imposed in 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.
Canada–Armenia Tax Convention Act, 2004 — C-0.7 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 that is not obtainable under the laws or the normal course of the administration of that or of the other Contracting State; or (c) to supply information that 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–Armenia Tax Convention Act, 2004 — C-0.7 (a)
(a) to carry out administrative measures at variance with the laws and administrative practice of that or of the other Contracting State;
Canada–Armenia Tax Convention Act, 2004 — C-0.7 (b)
(b) to supply information that is not obtainable under the laws or the normal course of the administration of that or of the other Contracting State; or
Canada–Armenia Tax Convention Act, 2004 — C-0.7 (c)
(c) to supply information that 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–Armenia Tax Convention Act, 2004 — C-0.7 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.
Canada–Armenia Tax Convention Act, 2004 — C-0.7 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–Armenia Tax Convention Act, 2004 — C-0.7 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 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–Armenia Tax Convention Act, 2004 — C-0.7 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–Armenia Tax Convention Act, 2004 — C-0.7 1
1 The provisions of this Convention 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.
Canada–Armenia Tax Convention Act, 2004 — C-0.7 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.
Canada–Armenia Tax Convention Act, 2004 — C-0.7 3
3 The Convention shall not apply to any company (nor to income derived from such company by a shareholder thereof), 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.
Canada–Armenia Tax Convention Act, 2004 — C-0.7 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 the 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 4 of Article 25 or, failing agreement under that procedure, pursuant to any other procedure agreed to by both Contracting States.
Canada–Armenia Tax Convention Act, 2004 — C-0.7 5
5 Where under any provision of the Convention any income is relieved from tax in a Contracting State and, under the law in force in the other Contracting State a person, in respect of that income, is subject to tax by reference to the amount thereof that is remitted to or received in that other Contracting State and not by reference to the full amount thereof, then the relief to be allowed under the Convention in the first-mentioned Contracting State shall apply only to so much of the income as is taxed in the other Contracting State.
Canada–Armenia Tax Convention Act, 2004 — C-0.7 (a)
This Convention shall enter into force upon the exchange of diplomatic notes indicating that all internal legal procedures have been complied with and its provisions shall apply: (a) in respect of tax withheld at the source on amounts paid or credited to non-residents on or after the first day of January in the calendar year next following that in which the Convention enters into force; and (b) in respect of other taxes, for taxation years beginning on or after the first day of January in the calendar year next following that in which the Convention enters into force.
Canada–Armenia Tax Convention Act, 2004 — C-0.7 (a)
(a) in respect of tax withheld at the source on amounts paid or credited to non-residents on or after the first day of January in the calendar year next following that in which the Convention enters into force; and
Canada–Armenia Tax Convention Act, 2004 — C-0.7 (b)
(b) in respect of other taxes, for taxation years beginning on or after the first day of January in the calendar year next following that in which the Convention enters into force.
Canada–Armenia Tax Convention Act, 2004 — C-0.7 (a)
This Convention shall continue in effect indefinitely but either Contracting State may, on or before June 30 of any calendar year beginning after the fifth year from the date of the entry into force of the Convention, 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 to non-residents, after the end of that calendar year, and (b) in respect of other taxes, for taxation years beginning after the end of that calendar year.
Canada–Armenia Tax Convention Act, 2004 — C-0.7 (a)
(a) in respect of tax withheld at the source on amounts paid or credited to non-residents, after the end of that calendar year, and
Canada–Armenia Tax Convention Act, 2004 — C-0.7 (b)
(b) in respect of other taxes, for taxation years beginning after the end of that calendar year.
Canada–Armenia Tax Convention Act, 2004 — C-0.7
IN WITNESS WHEREOF the undersigned, duly authorized to that effect, have signed this Convention.
Canada–Armenia Tax Convention Act, 2004 — C-0.7
DONE in duplicate at Yerevan, on this 29th day of June, 2004, in the English, French and Armenian languages, each version being equally authentic.
Canada–Armenia Tax Convention Act, 2004 — C-0.7
FOR THE GOVERNMENT OF CANADA Howard Isaac
Canada–Armenia Tax Convention Act, 2004 — C-0.7
FOR THE GOVERNMENT OF THE REPUBLIC OF ARMENIA Pavel Safarian
Canada–Azerbaijan Tax Convention Act, 2004 — C-1.2 1
Short title 1 This Act may be cited as the Canada–Azerbaijan Tax Convention Act, 2004 .
Canada–Azerbaijan Tax Convention Act, 2004 — C-1.2 2
Definition of Convention 2 In this Act, Convention means the Convention between the Government of Canada and the Government of the Republic of Azerbaijan set out in Schedule 1, as amended by the Protocol set out in Schedule 2.
Canada–Azerbaijan Tax Convention Act, 2004 — C-1.2 3
Convention approved 3 The Convention is approved and has the force of law in Canada during the period that the Convention, by its terms, is in force.
Canada–Azerbaijan Tax Convention Act, 2004 — C-1.2 4
Inconsistent laws — general rule 4 (1) Subject to subsection (2), in the event of any inconsistency between the provisions of this Act or the Convention and the provisions of any other law, the provisions of this Act and the Convention prevail to the extent of the inconsistency. Inconsistent laws — exception (2) In the event of any inconsistency between the provisions of the Convention and the provisions of the Income Tax Conventions Interpretation Act , the provisions of that Act prevail to the extent of the inconsistency.
Canada–Azerbaijan Tax Convention Act, 2004 — C-1.2 5
Regulations 5 The Minister of National Revenue may make any regulations that are necessary for carrying out the Convention or for giving effect to any of its provisions.
Canada–Azerbaijan Tax Convention Act, 2004 — C-1.2 Notification
Notification * 6 The Minister of Finance shall cause a notice of the day on which the Convention enters into force and of the day on which it ceases to have effect to be published in the Canada Gazette within 60 days after its entry into force or termination. * [Note: Convention in force January 23, 2006, see Canada Gazette Part I, Volume 140, page 391.]
Canada–Azerbaijan Tax Convention Act, 2004 — C-1.2
The Government of Canada and the Government of the Republic of Azerbaijan, 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:
Canada–Azerbaijan Tax Convention Act, 2004 — C-1.2
This Convention shall apply to persons who are residents of one or both of the Contracting States.
Canada–Azerbaijan Tax Convention Act, 2004 — C-1.2 1
1 This Convention shall apply to taxes on income and on capital imposed on behalf of each Contracting State and, in the case of the Republic of Azerbaijan, its political or administrative-territorial subdivisions or local authorities, irrespective of the manner in which they are levied.
Canada–Azerbaijan Tax Convention Act, 2004 — C-1.2 2
2 There shall be regarded as taxes on income and on capital all taxes imposed on total income, on total capital, or on elements of income or of capital, including taxes on gains from the alienation of movable or immovable property, taxes on the total amounts of wages or salaries paid by enterprises, as well as taxes on capital appreciation.
Canada–Azerbaijan Tax Convention Act, 2004 — C-1.2 3
3 The existing taxes to which the Convention shall apply are, in particular: (a) in the case of the Republic of Azerbaijan: (i) the tax on profit of legal persons; (ii) the income tax on physical persons; (iii) the tax on property; and (iv) the land tax (hereinafter referred to as “Azerbaijan tax”); and (b) in the case of Canada, the taxes imposed by the Government of Canada under the Income Tax Act (hereinafter referred to as “Canadian tax”).
Canada–Azerbaijan Tax Convention Act, 2004 — C-1.2 (a)
(a) in the case of the Republic of Azerbaijan: (i) the tax on profit of legal persons; (ii) the income tax on physical persons; (iii) the tax on property; and (iv) the land tax (hereinafter referred to as “Azerbaijan tax”); and
Canada–Azerbaijan Tax Convention Act, 2004 — C-1.2 (ii)
(ii) the income tax on physical persons;
Canada–Azerbaijan Tax Convention Act, 2004 — C-1.2
(hereinafter referred to as “Azerbaijan tax”); and
Canada–Azerbaijan Tax Convention Act, 2004 — C-1.2 (b)
(b) in the case of Canada, the taxes imposed by the Government of Canada under the Income Tax Act (hereinafter referred to as “Canadian tax”).
Canada–Azerbaijan Tax Convention Act, 2004 — C-1.2 4
4 The Convention shall apply also to any identical or substantially similar taxes that are imposed after the date of signature of the Convention in addition to, or in place of, the existing taxes. The competent authorities of the Contracting States shall notify each other of any substantial changes that have been made in their respective taxation laws.
Canada–Azerbaijan Tax Convention Act, 2004 — C-1.2 1
1 For the purposes of this Convention, unless the context otherwise requires, (a) the term “Azerbaijan”, used in a geographical sense, means the territory of the Republic of Azerbaijan, including the Caspian Sea (Lake) sector belonging to the Republic of Azerbaijan, the air space above the Republic of Azerbaijan, within which the sovereign rights and jurisdiction of the Republic of Azerbaijan is implemented in respect of the subsoil, sea bed and natural resources and any other area which has been or may hereinafter be designated in accordance with international law and legislation of the Republic of Azerbaijan; (b) the term “Canada”, used in a geographic sense, means the territory of Canada, including: (i) any area beyond the territorial sea of Canada that, in accordance with international law and the laws of Canada, is an area in respect of which Canada may exercise rights with respect to the seabed or subsoil and their natural resource, and (ii) the sea and airspace above every area referred to in clause (i); (c) the terms “a Contracting State” and “the other Contracting State” mean, as the context requires, Azerbaijan or Canada; (d) the term “person” includes an individual, a trust, a company, a partnership and any other body of persons; (e) the term “company” means any body corporate or any entity that is treated as a body corporate for tax purposes; (f) the terms “enterprise of a Contracting State” and “enterprise of the other Contracting State” mean respectively an enterprise carried on by a resident of a Contracting State and an enterprise carried on by a resident of the other Contracting State; (g) the term “international traffic” means any transport by a ship or aircraft operated by an enterprise of a Contracting State except when the ship or aircraft is operated principally between places in the other Contracting State; (h) the term “national” means: (i) any individual possessing the nationality of a Contracting State, and (ii) any legal person, partnership or association deriving its status as such from the laws in force in a Contracting State; and (i) the term “competent authority” means: (i) in the case of Azerbaijan, the Ministry of Finance and the Ministry of Taxes, and (ii) in the case of Canada, the Minister of National Revenue or the Minister’s authorized representative.
Canada–Azerbaijan Tax Convention Act, 2004 — C-1.2 (a)
(a) the term “Azerbaijan”, used in a geographical sense, means the territory of the Republic of Azerbaijan, including the Caspian Sea (Lake) sector belonging to the Republic of Azerbaijan, the air space above the Republic of Azerbaijan, within which the sovereign rights and jurisdiction of the Republic of Azerbaijan is implemented in respect of the subsoil, sea bed and natural resources and any other area which has been or may hereinafter be designated in accordance with international law and legislation of the Republic of Azerbaijan;
Canada–Azerbaijan Tax Convention Act, 2004 — C-1.2 (b)
(b) the term “Canada”, used in a geographic sense, means the territory of Canada, including: (i) any area beyond the territorial sea of Canada that, in accordance with international law and the laws of Canada, is an area in respect of which Canada may exercise rights with respect to the seabed or subsoil and their natural resource, and (ii) the sea and airspace above every area referred to in clause (i);
Canada–Azerbaijan Tax Convention Act, 2004 — C-1.2 (i)
(i) any area beyond the territorial sea of Canada that, in accordance with international law and the laws of Canada, is an area in respect of which Canada may exercise rights with respect to the seabed or subsoil and their natural resource, and
Canada–Azerbaijan Tax Convention Act, 2004 — C-1.2 (ii)
(ii) the sea and airspace above every area referred to in clause (i);
Canada–Azerbaijan Tax Convention Act, 2004 — C-1.2 (c)
(c) the terms “a Contracting State” and “the other Contracting State” mean, as the context requires, Azerbaijan or Canada;
Canada–Azerbaijan Tax Convention Act, 2004 — C-1.2 (d)
(d) the term “person” includes an individual, a trust, a company, a partnership and any other body of persons;
Canada–Azerbaijan Tax Convention Act, 2004 — C-1.2 (e)
(e) the term “company” means any body corporate or any entity that is treated as a body corporate for tax purposes;
Canada–Azerbaijan Tax Convention Act, 2004 — C-1.2 (f)
(f) the terms “enterprise of a Contracting State” and “enterprise of the other Contracting State” mean respectively an enterprise carried on by a resident of a Contracting State and an enterprise carried on by a resident of the other Contracting State;
Canada–Azerbaijan Tax Convention Act, 2004 — C-1.2 (g)
(g) the term “international traffic” means any transport by a ship or aircraft operated by an enterprise of a Contracting State except when the ship or aircraft is operated principally between places in the other Contracting State;
Canada–Azerbaijan Tax Convention Act, 2004 — C-1.2 (h)
(h) the term “national” means: (i) any individual possessing the nationality of a Contracting State, and (ii) any legal person, partnership or association deriving its status as such from the laws in force in a Contracting State; and
Canada–Azerbaijan Tax Convention Act, 2004 — C-1.2 (i)
(i) any individual possessing the nationality of a Contracting State, and
Canada–Azerbaijan Tax Convention Act, 2004 — C-1.2 (ii)
(ii) any legal person, partnership or association deriving its status as such from the laws in force in a Contracting State; and
Canada–Azerbaijan Tax Convention Act, 2004 — C-1.2 (i)
(i) the term “competent authority” means: (i) in the case of Azerbaijan, the Ministry of Finance and the Ministry of Taxes, and
Canada–Azerbaijan Tax Convention Act, 2004 — C-1.2 (i)
(i) in the case of Azerbaijan, the Ministry of Finance and the Ministry of Taxes, and
Canada–Azerbaijan Tax Convention Act, 2004 — C-1.2 (ii)
(ii) in the case of Canada, the Minister of National Revenue or the Minister’s authorized representative.
Canada–Azerbaijan Tax Convention Act, 2004 — C-1.2 2
2 As regards the application of the Convention at any time by a Contracting State, any term not defined therein shall, unless the context otherwise requires, have the meaning that it has at that time under the law of that State for the purposes of the taxes to which the Convention applies, any meaning under the applicable tax laws of that State prevailing over a meaning given the term under other laws of that State.
Canada–Azerbaijan Tax Convention Act, 2004 — C-1.2 1
1 For the purposes of this Convention, the term “resident of a Contracting State” means any person who, under the laws of that State, is liable to tax therein by reason of the person’s domicile, residence, place of registration, place of incorporation, place of management or any other criterion of a similar nature and also includes that State and any political or administrative-territorial subdivision or local authority thereof or any agency or instrumentality of any such State, subdivision or authority. This term, however, does not include any person who is liable to tax in that State in respect only of income from sources in that State or capital situated therein.
Canada–Azerbaijan Tax Convention Act, 2004 — C-1.2 2
2 Where by reason of the provisions of paragraph 1 an individual is a resident of both Contracting States, then the individual’s status shall be determined as follows: (a) the individual shall be deemed to be a resident only of the State in which the individual has a permanent home available; if the individual has a permanent home available in both States, the individual shall be deemed to be a resident only of the State with which the individual’s personal and economic relations are closer (centre of vital interests); (b) if the State in which the individual’s centre of vital interests is situated cannot be determined, or if there is not a permanent home available to the individual in either State, the individual shall be deemed to be a resident only of the State in which the individual has an habitual abode; (c) if the individual has an habitual abode in both States or in neither of them, the individual shall be deemed to be a resident only of the State of which the individual is a national; and (d) if the individual is a national of both States or of neither of them, the competent authorities of the Contracting States shall settle the question by mutual agreement.
Canada–Azerbaijan Tax Convention Act, 2004 — C-1.2 (a)
(a) the individual shall be deemed to be a resident only of the State in which the individual has a permanent home available; if the individual has a permanent home available in both States, the individual shall be deemed to be a resident only of the State with which the individual’s personal and economic relations are closer (centre of vital interests);
Canada–Azerbaijan Tax Convention Act, 2004 — C-1.2 (b)
(b) if the State in which the individual’s centre of vital interests is situated cannot be determined, or if there is not a permanent home available to the individual in either State, the individual shall be deemed to be a resident only of the State in which the individual has an habitual abode;
Canada–Azerbaijan Tax Convention Act, 2004 — C-1.2 (c)
(c) if the individual has an habitual abode in both States or in neither of them, the individual shall be deemed to be a resident only of the State of which the individual is a national; and
Canada–Azerbaijan Tax Convention Act, 2004 — C-1.2 (d)
(d) if the individual is a national of both States or of neither of them, the competent authorities of the Contracting States shall settle the question by mutual agreement.