GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Canada Innovation Corporation Act — C-6.19 34
Information about Industrial Research Assistance Program 34 The National Research Council of Canada may disclose any information that is under its control and that is related to the Industrial Research Assistance Program to the new Corporation.
Canada Innovation Corporation Act — C-6.19 35
Regulations 35 The Governor in Council may make regulations respecting the transfer of the Industrial Research Assistance Program of the National Research Council of Canada to the new Corporation, including regulations respecting the manner in which rights, property and obligations are to be transferred under section 32 and any restrictions on those transfers.
Canadair Limited Divestiture Authorization Act — C-6.2
Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows:
Canadair Limited Divestiture Authorization Act — C-6.2 1
Short title 1 This Act may be cited as the Canadair Limited Divestiture Authorization Act .
Canadair Limited Divestiture Authorization Act — C-6.2 2
Sale of Canadair shares 2 Canada Development Investment Corporation and Cartierville Financial Corporation Inc., its wholly-owned subsidiary, are hereby authorized to sell, on such terms and conditions as are approved by the Governor in Council, any or all shares of Canadair Limited held by them to Bombardier-Canadair Inc. for monetary consideration and Class A and Class B shares of Bombardier-Canadair Inc.
Canadair Limited Divestiture Authorization Act — C-6.2 3
Disposal of Bombardier-Canadair Inc. shares 3 Canada Development Investment Corporation and Cartierville Financial Corporation Inc. are hereby authorized to sell or otherwise dispose of, on such terms and conditions as are approved by the Governor in Council, any or all of the Class A and Class B shares of Bombardier-Canadair Inc. acquired by them in connection with the sale of shares authorized by section 2.
Canadair Limited Divestiture Authorization Act — C-6.2 4
Acquisition of Bombardier-Canadair Inc. shares 4 (1) The Minister of Regional Industrial Expansion is hereby authorized to acquire 500,000 Class B shares of Bombardier-Canadair Inc. from Canada Development Investment Corporation and Cartierville Financial Corporation Inc. on such terms and conditions as are approved by the Governor in Council. Shares held in trust for Her Majesty (2) Shares acquired pursuant to subsection (1) shall be held by the Minister in trust for Her Majesty in right of Canada.
Canadair Limited Divestiture Authorization Act — C-6.2 5
Provisions not applicable to sale of shares 5 Subsections 183(2) to (8) of the Canada Business Corporations Act and subsections 108(2) to (5) of the Financial Administration Act do not apply in respect of any sale or other disposal of shares authorized by section 2 or 3.
Canadair Limited Divestiture Authorization Act — C-6.2 6
Adjustment to accounts of Canada 6 The Minister of State (Privatization), after consultation with the President of the Treasury Board, shall cause such adjustments to be made in the accounts of Canada as are required as a result of any sale or other disposal of shares authorized by section 2 or 3.
Canadair Limited Divestiture Authorization Act — C-6.2 7
Indemnification 7 The Minister of State (Privatization) and the Minister of Regional Industrial Expansion may, on behalf of Her Majesty in right of Canada and on such terms and conditions as are approved by the Governor in Council, enter into an agreement to become jointly and severally liable with Canada Development Investment Corporation and Cartierville Financial Corporation Inc. with respect to any obligation assumed as a result of any sale of shares authorized by section 2.
Canadair Limited Divestiture Authorization Act — C-6.2 Coming into force
Coming into force * 9 Section 8 shall come into force on a day to be fixed by proclamation. * [Note: Section 8 in force January 1, 1987, see SI/87-27.]
Canada–Ireland Tax Convention Act, 2004 — C-6.3 1
Short title 1 This Act may be cited as the Canada–Ireland Tax Convention Act, 2004 .
Canada–Ireland Tax Convention Act, 2004 — C-6.3 2
Definition of Convention 2 In this Act, Convention means the Convention between the Government of Canada and the Government of Ireland set out in the schedule.
Canada–Ireland Tax Convention Act, 2004 — C-6.3 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–Ireland Tax Convention Act, 2004 — C-6.3 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–Ireland Tax Convention Act, 2004 — C-6.3 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–Ireland Tax Convention Act, 2004 — C-6.3 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 April 12, 2005, see Canada Gazette Part I, Volume 139, page 2050.]
Canada–Ireland Tax Convention Act, 2004 — C-6.3
The Government of Canada and the Government of Ireland, desiring to conclude a Convention for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and capital gains, have agreed as follows:
Canada–Ireland Tax Convention Act, 2004 — C-6.3
This Convention shall apply to persons who are residents of one or both of the Contracting States.
Canada–Ireland Tax Convention Act, 2004 — C-6.3 1
1 The existing taxes to which this Convention shall apply are: (a) in the case of Canada, the income taxes imposed by the Government of Canada under the Income Tax Act , (hereinafter referred to as “Canadian tax”); (b) in the case of Ireland: (i) the income tax; (ii) the corporation tax; and (iii) the capital gains tax, (hereinafter referred to as “Irish tax”).
Canada–Ireland Tax Convention Act, 2004 — C-6.3 (a)
(a) in the case of Canada, the income taxes imposed by the Government of Canada under the Income Tax Act , (hereinafter referred to as “Canadian tax”);
Canada–Ireland Tax Convention Act, 2004 — C-6.3 (b)
(b) in the case of Ireland: (i) the income tax; (ii) the corporation tax; and (iii) the capital gains tax,
Canada–Ireland Tax Convention Act, 2004 — C-6.3
(hereinafter referred to as “Irish tax”).
Canada–Ireland Tax Convention Act, 2004 — C-6.3 2
2 The Convention shall apply also to any identical or substantially similar taxes which are imposed by a Contracting State 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 which have been made in their respective taxation laws.
Canada–Ireland Tax Convention Act, 2004 — C-6.3 1
1 For the purposes of this Convention, unless the context otherwise requires: (a) the term “Canada”, used in a geographical sense, means the territory of Canada, including (i) any area beyond the territorial sea of Canada which, in accordance with international law and the laws of Canada, is an area in respect of which Canada may exercise rights with respect to the sea bed and subsoil and their natural resources, and (ii) the seas and airspace above every area referred to in clause (i) in respect of any activity carried on in connection with the exploration for or the exploitation of the natural resources referred to therein; (b) the term “Ireland” includes any area outside the territorial waters of Ireland which, in accordance with international law, has been or may hereafter be designated under the laws of Ireland concerning the Continental Shelf as an area within which the rights of Ireland with respect to the sea bed and subsoil and their natural resources may be exercised; (c) the terms “Contracting State”, “one of the Contracting States” and “the other Contracting State” mean Canada or Ireland, as the context requires; and the term “Contracting States” means Canada and Ireland; (d) the term “person” includes an individual, a company, a trust and any other body of persons; (e) the term “company” means any body corporate or any entity which is treated as a body corporate for tax purposes; (f) the 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 voyage of a ship or aircraft operated by an enterprise of a Contracting State to transport passengers or property, except where the principal purpose of the voyage is to transport passengers or property between places within the other Contracting State; (h) the term “national” means: (i) in relation to Canada, (A) any individual possessing the nationality of Canada; (B) any legal person, partnership or association deriving its status as such from the laws in force in Canada; (ii) in relation to Ireland, any citizen of Ireland and any legal person, partnership, association or other entity deriving its status as such from the laws in force in Ireland; (i) the term “tax” means Canadian tax or Irish tax, as the context requires; (j) the term “competent authority” means: (i) in the case of Canada, the Minister of National Revenue or the Minister’s authorised representative; (ii) in the case of Ireland, the Revenue Commissioners or their authorised representative; and (k) the term “approved stock exchange” means: (i) in the case of Canada, the prescribed stock exchanges in Canada as defined for the purposes of the Income Tax Act ; (ii) in the case of Ireland, the Irish Stock Exchange; and (iii) any other stock exchange agreed to in letters exchanged between the competent authorities of the Contracting States.
Canada–Ireland Tax Convention Act, 2004 — C-6.3 (a)
(a) the term “Canada”, used in a geographical sense, means the territory of Canada, including (i) any area beyond the territorial sea of Canada which, in accordance with international law and the laws of Canada, is an area in respect of which Canada may exercise rights with respect to the sea bed and subsoil and their natural resources, and (ii) the seas and airspace above every area referred to in clause (i) in respect of any activity carried on in connection with the exploration for or the exploitation of the natural resources referred to therein;
Canada–Ireland Tax Convention Act, 2004 — C-6.3 (i)
(i) any area beyond the territorial sea of Canada which, 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 sea bed and subsoil and their natural resources, and
Canada–Ireland Tax Convention Act, 2004 — C-6.3 (ii)
(ii) the seas and airspace above every area referred to in clause (i) in respect of any activity carried on in connection with the exploration for or the exploitation of the natural resources referred to therein;
Canada–Ireland Tax Convention Act, 2004 — C-6.3 (b)
(b) the term “Ireland” includes any area outside the territorial waters of Ireland which, in accordance with international law, has been or may hereafter be designated under the laws of Ireland concerning the Continental Shelf as an area within which the rights of Ireland with respect to the sea bed and subsoil and their natural resources may be exercised;
Canada–Ireland Tax Convention Act, 2004 — C-6.3 (c)
(c) the terms “Contracting State”, “one of the Contracting States” and “the other Contracting State” mean Canada or Ireland, as the context requires; and the term “Contracting States” means Canada and Ireland;
Canada–Ireland Tax Convention Act, 2004 — C-6.3 (d)
(d) the term “person” includes an individual, a company, a trust and any other body of persons;
Canada–Ireland Tax Convention Act, 2004 — C-6.3 (e)
(e) the term “company” means any body corporate or any entity which is treated as a body corporate for tax purposes;
Canada–Ireland Tax Convention Act, 2004 — C-6.3 (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–Ireland Tax Convention Act, 2004 — C-6.3 (g)
(g) the term “international traffic” means any voyage of a ship or aircraft operated by an enterprise of a Contracting State to transport passengers or property, except where the principal purpose of the voyage is to transport passengers or property between places within the other Contracting State;
Canada–Ireland Tax Convention Act, 2004 — C-6.3 (h)
(h) the term “national” means: (i) in relation to Canada, (A) any individual possessing the nationality of Canada; (B) any legal person, partnership or association deriving its status as such from the laws in force in Canada; (ii) in relation to Ireland, any citizen of Ireland and any legal person, partnership, association or other entity deriving its status as such from the laws in force in Ireland;
Canada–Ireland Tax Convention Act, 2004 — C-6.3 (i)
(i) in relation to Canada, (A) any individual possessing the nationality of Canada; (B) any legal person, partnership or association deriving its status as such from the laws in force in Canada;
Canada–Ireland Tax Convention Act, 2004 — C-6.3 (A)
(A) any individual possessing the nationality of Canada;
Canada–Ireland Tax Convention Act, 2004 — C-6.3 (B)
(B) any legal person, partnership or association deriving its status as such from the laws in force in Canada;
Canada–Ireland Tax Convention Act, 2004 — C-6.3 (ii)
(ii) in relation to Ireland, any citizen of Ireland and any legal person, partnership, association or other entity deriving its status as such from the laws in force in Ireland;
Canada–Ireland Tax Convention Act, 2004 — C-6.3 (i)
(i) the term “tax” means Canadian tax or Irish tax, as the context requires;
Canada–Ireland Tax Convention Act, 2004 — C-6.3 (j)
(j) the term “competent authority” means: (i) in the case of Canada, the Minister of National Revenue or the Minister’s authorised representative; (ii) in the case of Ireland, the Revenue Commissioners or their authorised representative; and
Canada–Ireland Tax Convention Act, 2004 — C-6.3 (i)
(i) in the case of Canada, the Minister of National Revenue or the Minister’s authorised representative;
Canada–Ireland Tax Convention Act, 2004 — C-6.3 (ii)
(ii) in the case of Ireland, the Revenue Commissioners or their authorised representative; and
Canada–Ireland Tax Convention Act, 2004 — C-6.3 (k)
(k) the term “approved stock exchange” means: (i) in the case of Canada, the prescribed stock exchanges in Canada as defined for the purposes of the Income Tax Act ; (ii) in the case of Ireland, the Irish Stock Exchange; and (iii) any other stock exchange agreed to in letters exchanged between the competent authorities of the Contracting States.
Canada–Ireland Tax Convention Act, 2004 — C-6.3 (i)
(i) in the case of Canada, the prescribed stock exchanges in Canada as defined for the purposes of the Income Tax Act ;
Canada–Ireland Tax Convention Act, 2004 — C-6.3 (ii)
(ii) in the case of Ireland, the Irish Stock Exchange; and
Canada–Ireland Tax Convention Act, 2004 — C-6.3 (iii)
(iii) any other stock exchange agreed to in letters exchanged between the competent authorities of the Contracting States.
Canada–Ireland Tax Convention Act, 2004 — C-6.3 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.
Canada–Ireland Tax Convention Act, 2004 — C-6.3 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 that person’s domicile, residence, place of management, place of incorporation or any other criterion of a similar nature and also includes that State or a political 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.
Canada–Ireland Tax Convention Act, 2004 — C-6.3 2
2 Where, by reason of the provisions of paragraph 1, an individual is a resident of both Contracting States, then the status of the individual shall be determined as follows: (a) the individual shall be deemed to be a resident only of the Contracting State in which a permanent home is available to the individual; if a permanent home is available to the individual in both Contracting States, the individual shall be deemed to be a resident only of the Contracting State with which the individual’s personal and economic relations are closer (centre of vital interests); (b) if the Contracting State in which the centre of vital interests of the individual is situated cannot be determined, or if a permanent home is not available to the individual in either Contracting State, the individual shall be deemed to be a resident only of the Contracting State in which the individual has an habitual abode; (c) if the individual has an habitual abode in both Contracting States or in neither of them, the individual shall be deemed to be a resident only of the Contracting State of which the individual is a national; (d) if the individual is a national of both Contracting States or of neither of them, the competent authorities of the Contracting States shall settle the question by mutual agreement.
Canada–Ireland Tax Convention Act, 2004 — C-6.3 (a)
(a) the individual shall be deemed to be a resident only of the Contracting State in which a permanent home is available to the individual; if a permanent home is available to the individual in both Contracting States, the individual shall be deemed to be a resident only of the Contracting State with which the individual’s personal and economic relations are closer (centre of vital interests);
Canada–Ireland Tax Convention Act, 2004 — C-6.3 (b)
(b) if the Contracting State in which the centre of vital interests of the individual is situated cannot be determined, or if a permanent home is not available to the individual in either Contracting State, the individual shall be deemed to be a resident only of the Contracting State in which the individual has an habitual abode;
Canada–Ireland Tax Convention Act, 2004 — C-6.3 (c)
(c) if the individual has an habitual abode in both Contracting States or in neither of them, the individual shall be deemed to be a resident only of the Contracting State of which the individual is a national;
Canada–Ireland Tax Convention Act, 2004 — C-6.3 (d)
(d) if the individual is a national of both Contracting States or of neither of them, the competent authorities of the Contracting States shall settle the question by mutual agreement.
Canada–Ireland Tax Convention Act, 2004 — C-6.3 3
3 Where, by reason of the provisions of paragraph 1, a person other than an individual is a resident of both Contracting States, the competent authorities of the Contracting States shall endeavour by mutual agreement to settle the question of which Contracting State such person shall be considered as a resident only of for the purposes of the Convention, having regard to its place of effective management, the place where it is incorporated or otherwise constituted and any other relevant factors. In the absence of such agreement, such person shall not be entitled to claim any relief or exemption from tax provided by this Convention except to the extent and in such manner as may be agreed upon by the competent authorities of the Contracting States.
Canada–Ireland Tax Convention Act, 2004 — C-6.3 1
1 For the purposes of this Convention, the term “permanent establishment” means a fixed place of business through which the business of an enterprise is wholly or partly carried on.
Canada–Ireland Tax Convention Act, 2004 — C-6.3 2
2 The term “permanent establishment” includes especially: (a) a place of management; (b) a branch; (c) an office; (d) a factory; (e) a workshop; and (f) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources.
Canada–Ireland Tax Convention Act, 2004 — C-6.3 (f)
(f) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources.
Canada–Ireland Tax Convention Act, 2004 — C-6.3 3
3 A building site or construction or installation project constitutes a permanent establishment only if it lasts more than twelve months.
Canada–Ireland Tax Convention Act, 2004 — C-6.3 4
4 Notwithstanding the preceding provisions of this Article, the term “permanent establishment” shall be deemed not to include: (a) the use of facilities solely for the purpose of storage, display or delivery of goods or merchandise belonging to the enterprise; (b) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of storage, display or delivery; (c) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purposes of processing by another enterprise; (d) the maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise, or of collecting information, for the enterprise; (e) the maintenance of a fixed place of business solely for the purpose of carrying on, for the enterprise, any other activity of a preparatory or auxiliary character; and (f) the maintenance of a fixed place of business solely for any combination of activities mentioned in subparagraphs (a) to (e) of this paragraph provided that the overall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character.
Canada–Ireland Tax Convention Act, 2004 — C-6.3 (a)
(a) the use of facilities solely for the purpose of storage, display or delivery of goods or merchandise belonging to the enterprise;
Canada–Ireland Tax Convention Act, 2004 — C-6.3 (b)
(b) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of storage, display or delivery;
Canada–Ireland Tax Convention Act, 2004 — C-6.3 (c)
(c) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purposes of processing by another enterprise;
Canada–Ireland Tax Convention Act, 2004 — C-6.3 (d)
(d) the maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise, or of collecting information, for the enterprise;
Canada–Ireland Tax Convention Act, 2004 — C-6.3 (e)
(e) the maintenance of a fixed place of business solely for the purpose of carrying on, for the enterprise, any other activity of a preparatory or auxiliary character; and
Canada–Ireland Tax Convention Act, 2004 — C-6.3 (f)
(f) the maintenance of a fixed place of business solely for any combination of activities mentioned in subparagraphs (a) to (e) of this paragraph provided that the overall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character.