GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Income Tax Conventions Implementation Act, 1997 — I-3.52 1
1 Income derived by an individual who is a resident of a Contracting State in respect of professional services or other activities of an independent character shall be taxable only in that State unless such services are performed or were performed in the other Contracting State; and (a) the income is attributable to a fixed base which the individual has or had regularly available to him in that other State; or (b) such individual is present or was present in that other State for a period or periods exceeding in the aggregate 183 days in any consecutive twelve month period. In such a case the income attributable to the services may be taxed in that other State in accordance with principles similar to those of Article 7 (Business Profits) for determining the amount of business profits and attributing business profits to a permanent establishment.
Income Tax Conventions Implementation Act, 1997 — I-3.52 (a)
(a) the income is attributable to a fixed base which the individual has or had regularly available to him in that other State; or
Income Tax Conventions Implementation Act, 1997 — I-3.52 (b)
(b) such individual is present or was present in that other State for a period or periods exceeding in the aggregate 183 days in any consecutive twelve month period. In such a case the income attributable to the services may be taxed in that other State in accordance with principles similar to those of Article 7 (Business Profits) for determining the amount of business profits and attributing business profits to a permanent establishment.
Income Tax Conventions Implementation Act, 1997 — I-3.52
In such a case the income attributable to the services may be taxed in that other State in accordance with principles similar to those of Article 7 (Business Profits) for determining the amount of business profits and attributing business profits to a permanent establishment.
Income Tax Conventions Implementation Act, 1997 — I-3.52 1
1 Subject to the provisions of Articles 16 (Directors’ Fees), 18 (Pensions and Other Payments) and 19 (Government Service), salaries, wages and other remuneration derived by a resident of a Contracting State in respect of an employment shall be taxable only in that State unless the employment is exercised in the other Contracting State. If the employment is so exercised, such remuneration as is derived therefrom may be taxed in that other State.
Income Tax Conventions Implementation Act, 1997 — I-3.52 2
2 Notwithstanding the provisions of paragraph 1, remuneration derived by a resident of a Contracting State in respect of an employment exercised in the other Contracting State shall be taxable only in the first-mentioned State if: (a) the recipient is present in the other State for a period or periods not exceeding in the aggregate 183 days in any consecutive twelve month period, and (b) the remuneration is paid by, or on behalf of, an employer who is not a resident of the other State, and (c) the remuneration is not borne by a permanent establishment or a fixed base which the employer has in the other State.
Income Tax Conventions Implementation Act, 1997 — I-3.52 (a)
(a) the recipient is present in the other State for a period or periods not exceeding in the aggregate 183 days in any consecutive twelve month period, and
Income Tax Conventions Implementation Act, 1997 — I-3.52 3
3 Notwithstanding the preceding provisions of this Article, remuneration in respect of an employment exercised aboard a ship or aircraft operated in international traffic by a resident of a Contracting State, shall be taxable only in that State unless the remuneration is derived by a resident of the other Contracting State.
Income Tax Conventions Implementation Act, 1997 — I-3.52 1
1 Notwithstanding the provisions of Articles 14 (Independent Personal Services) and 15 (Dependent Personal Services), income derived by a resident of a Contracting State as an entertainer, such as a theatre, motion picture, radio or television artiste, or a musician, or as a sportsman, from his personal activities as such exercised in the other Contracting State, may be taxed in that other State.
Income Tax Conventions Implementation Act, 1997 — I-3.52 2
2 Where income in respect of personal activities exercised by an entertainer or a sportsman in his capacity as such accrues not to the entertainer or sportsman himself but to another person, that income may, notwithstanding the provisions of Articles 7 (Business Profits), 14 (Independent Personal Services) and 15 (Dependent Personal Services), be taxed in the Contracting State in which the activities of the entertainer or sportsman are exercised.
Income Tax Conventions Implementation Act, 1997 — I-3.52 3
3 The provisions of paragraph 2 shall not apply if it is established that neither the entertainer or the sportsman nor persons related thereto, participate directly or indirectly in the profits of the person referred to in that paragraph.
Income Tax Conventions Implementation Act, 1997 — I-3.52 4
4 The provisions of paragraphs 1 and 2 shall not apply to income derived from activities performed in a Contracting State by a resident of the other Contracting State in the context of a visit in the first-mentioned State of a non-profit organization of the other State, provided the visit is substantially supported by public funds.
Income Tax Conventions Implementation Act, 1997 — I-3.52 1
1 Pensions and annuities arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other State.
Income Tax Conventions Implementation Act, 1997 — I-3.52 2
2 Pensions and annuities arising in a Contracting State and paid to a resident of the other Contracting State may also be taxed in the State in which they arise and according to the law of that State. However, in the case of periodic pension payments, other than social security benefits, the tax so charged shall not exceed 15 per cent of the gross amount of the payment.
Income Tax Conventions Implementation Act, 1997 — I-3.52 3
3 Notwithstanding anything in this Convention: (a) any pension paid by, or out of funds created by, the Government of Kazakhstan or one of its political subdivisions or local authorities to an individual in respect of services rendered to the Government of Kazakhstan or subdivision or authority shall be taxable only in Kazakhstan. However, such pension shall be taxable only in Canada if the individual is a resident of, and a national of, Canada; (b) benefits paid under the social security legislation in a Contracting State shall be taxable only in that State; and (c) alimony and other similar payments arising in a Contracting State and paid to a resident of the other Contracting State shall be taxable only in that other State.
Income Tax Conventions Implementation Act, 1997 — I-3.52 (a)
(a) any pension paid by, or out of funds created by, the Government of Kazakhstan or one of its political subdivisions or local authorities to an individual in respect of services rendered to the Government of Kazakhstan or subdivision or authority shall be taxable only in Kazakhstan. However, such pension shall be taxable only in Canada if the individual is a resident of, and a national of, Canada;
Income Tax Conventions Implementation Act, 1997 — I-3.52 (b)
(b) benefits paid under the social security legislation in a Contracting State shall be taxable only in that State; and
Income Tax Conventions Implementation Act, 1997 — I-3.52 (c)
(c) alimony and other similar payments arising in a Contracting State and paid to a resident of the other Contracting State shall be taxable only in that other State.
Income Tax Conventions Implementation Act, 1997 — I-3.52 1.(a)
1.(a) Salaries, wages and similar remuneration, other than a pension, paid by a Contracting State or a political subdivision or a local authority thereof to an individual in respect of services rendered to that State or subdivision or authority shall be taxable only in that State. (b) However, such salaries, wages and similar remuneration shall be taxable only in the other Contracting State if the services are rendered in that State and the individual is a resident of that State who: (i) is a national of that State; or (ii) did not become a resident of that State solely for the purpose of rendering the services.
Income Tax Conventions Implementation Act, 1997 — I-3.52 2
2 However, if such income is derived by a resident of a Contracting State from sources in the other Contracting State, such income may also be taxed in the State in which it arises, and according to the law of that State.
Income Tax Conventions Implementation Act, 1997 — I-3.52 1
1 Capital represented by immovable property referred to in Article 6 (Income from 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, 1997 — I-3.52 2
2 Capital represented by movable property forming part of the business property of a permanent establishment which a resident 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, 1997 — I-3.52 3
3 Capital represented by ships and aircraft operated by a resident of a Contracting State in international traffic and by movable property pertaining to the operation of such ships and aircraft, shall be taxable only in that State.
Income Tax Conventions Implementation Act, 1997 — I-3.52 1
1 In the case of Kazakhstan, double taxation shall be avoided as follows: (a) Where a resident of Kazakhstan derives income or owns capital which, in accordance with the provisions of this Convention, may be taxed in Canada, Kazakhstan shall allow: (i) as a deduction from the tax on the income of that resident, an amount equal to the income tax paid in Canada; (ii) as a deduction from the tax on capital of that resident, an amount equal to the capital tax paid in Canada. These deductions, in any case, shall not exceed the tax that would have been payable on such income and capital in Kazakhstan; (b) Where a resident of Kazakhstan derives income or owns capital, which in accordance with the provisions of this Convention, shall be taxable only in Canada, Kazakhstan may include this income or capital in the tax base but only for purposes of determining the rate of tax on such other income or capital as is taxable in Kazakhstan.
Income Tax Conventions Implementation Act, 1997 — I-3.52 (a)
(a) Where a resident of Kazakhstan derives income or owns capital which, in accordance with the provisions of this Convention, may be taxed in Canada, Kazakhstan shall allow: (i) as a deduction from the tax on the income of that resident, an amount equal to the income tax paid in Canada; (ii) as a deduction from the tax on capital of that resident, an amount equal to the capital tax paid in Canada. These deductions, in any case, shall not exceed the tax that would have been payable on such income and capital in Kazakhstan;
Income Tax Conventions Implementation Act, 1997 — I-3.52 (i)
(i) as a deduction from the tax on the income of that resident, an amount equal to the income tax paid in Canada;
Income Tax Conventions Implementation Act, 1997 — I-3.52 (ii)
(ii) as a deduction from the tax on capital of that resident, an amount equal to the capital tax paid in Canada.
Income Tax Conventions Implementation Act, 1997 — I-3.52 (b)
(b) Where a resident of Kazakhstan derives income or owns capital, which in accordance with the provisions of this Convention, shall be taxable only in Canada, Kazakhstan may include this income or capital in the tax base but only for purposes of determining the rate of tax on such other income or capital as is taxable in Kazakhstan.
Income Tax Conventions Implementation Act, 1997 — I-3.52 2
2 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 Kazakhstan on profits, income or gains arising in Kazakhstan 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 which 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 which is a resident of Kazakhstan; (c) where in accordance with any provision of the Convention income or capital derived 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, 1997 — I-3.52 (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 Kazakhstan on profits, income or gains arising in Kazakhstan shall be deducted from any Canadian tax payable in respect of such profits, income or gains;
Income Tax Conventions Implementation Act, 1997 — I-3.52 (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 which 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 which is a resident of Kazakhstan;
Income Tax Conventions Implementation Act, 1997 — I-3.52 (c)
(c) where in accordance with any provision of the Convention income or capital derived 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, 1997 — I-3.52 3
3 For the purposes of this Article, profits, income or gains of a resident of a Contracting State which are 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, 1997 — I-3.52 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 are or may be subjected.
Income Tax Conventions Implementation Act, 1997 — I-3.52 2
2 The taxation on a permanent establishment which a resident 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 residents of that other State carrying on the same activities.
Income Tax Conventions Implementation Act, 1997 — I-3.52 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 which is other or more burdensome than the taxation and connected requirements to which other similar companies which 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, 1997 — I-3.52 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 which is not in accordance with the Convention.
Income Tax Conventions Implementation Act, 1997 — I-3.52 5
5 If any difficulty or doubt arising as to the interpretation or application of this Convention cannot be resolved by the competent authorities pursuant to the previous paragraphs of this Article, the case may, if both competent authorities and the taxpayer agree, be submitted for arbitration, provided that the taxpayer agrees in writing to be bound by the decision of the arbitration board. The decision of the arbitration board in a particular case shall be binding on both States with respect to that case. The procedures shall be established between the States by notes to be exchanged through diplomatic channels. After a period of three years after the entry into force of this Convention, the competent authorities shall consult in order to determine whether it is appropriate to make the exchange of diplomatic notes. The provisions of this paragraph shall have effect after the States have so agreed through the exchange of diplomatic notes.
Income Tax Conventions Implementation Act, 1997 — I-3.52 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 the Convention insofar as the taxation is not contrary to the Convention. The exchange of information is not restricted by Article 1 (Personal Scope). 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 or prosecution in respect of, or the determination of appeals in relation to, the taxes covered by the Convention. 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, 1997 — I-3.52 2
2 In no case shall the provisions of paragraph 1 be construed so as to impose on a Contracting State the obligation: (a) to carry out administrative measures at variance with the laws and the administrative practice of that or of the other Contracting State; (b) to supply information which is not obtainable under the laws or in the normal course of the administration of that or of the other Contracting State; (c) to supply information which would disclose any trade, business, industrial, commercial or professional secret or trade process, or information, the disclosure of which would be contrary to public policy (ordre public).
Income Tax Conventions Implementation Act, 1997 — I-3.52 3
3 If information is requested by a Contracting State in accordance with this Article, the other Contracting State shall endeavour to obtain the information to which the request relates in the same way as if its own taxation were involved notwithstanding the fact that the other State does not, at that time, need such information. If specifically requested by the competent authority of a Contracting State, the competent authority of the other Contracting State shall endeavour to provide information under this Article in the form requested, such as depositions of witnesses and copies of unedited original documents (including books, papers, statements, records, accounts or writings), to the same extent such depositions and documents can be obtained under the laws and administrative practices of that other State with respect to its own taxes.
Income Tax Conventions Implementation Act, 1997 — I-3.52
Nothing in this Convention shall affect the fiscal privileges of diplomatic agents or consular officers under the general rules of international law or under the provisions of special agreements.
Income Tax Conventions Implementation Act, 1997 — I-3.52 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.
Income Tax Conventions Implementation Act, 1997 — I-3.52 3
3 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, 1997 — I-3.52 1
1 This Convention shall be subject to ratification in each Contracting State and the instruments of ratification shall be exchanged at Ottawa as soon as possible.
Income Tax Conventions Implementation Act, 1997 — I-3.52 2
2 The Convention shall enter into force on the date of the exchange of instruments of ratification and its provisions shall have effect: (a) in respect of tax withheld at source, for amounts paid or credited on or after 1 January 1996; and (b) in respect of other taxes, for taxable periods beginning on or after 1 January 1996.
Income Tax Conventions Implementation Act, 1997 — I-3.52 (a)
(a) in respect of tax withheld at source, for amounts paid or credited on or after 1 January 1996; and
Income Tax Conventions Implementation Act, 1997 — I-3.52 (b)
(b) in respect of other taxes, for taxable periods beginning on or after 1 January 1996.
Income Tax Conventions Implementation Act, 1997 — I-3.52 (a)
This Convention shall remain in force until terminated by one of the Contracting States. Either Contracting State may terminate the Convention, through diplomatic channels, by giving notice of termination at least six months before the end of any calendar year after the year beginning after the expiry of five years from the date of entry into force of the Convention. In such event, the Convention shall cease to have effect: (a) in respect of tax withheld at source, for amounts paid or credited on or after first January in the year next following the expiration of the six month period; and (b) in respect of other taxes, for taxable periods beginning on or after first January in the year next following the expiration of the six month period.
Income Tax Conventions Implementation Act, 1997 — I-3.52 (a)
(a) in respect of tax withheld at source, for amounts paid or credited on or after first January in the year next following the expiration of the six month period; and
Income Tax Conventions Implementation Act, 1997 — I-3.52 (b)
(b) in respect of other taxes, for taxable periods beginning on or after first January in the year next following the expiration of the six month period.
Income Tax Conventions Implementation Act, 1997 — I-3.52
IN WITNESS WHEREOF the undersigned, being duly authorized by their respective Governments, have signed this Convention.
Income Tax Conventions Implementation Act, 1997 — I-3.52
DONE at Almaty this 25th day of September 1996, in the English, French, Kazakh and Russian languages, all texts being equally authentic.