GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Canada–Greece Tax Convention Act, 2010 — C-5.9 1
1 For the purposes of this Convention, unless the context otherwise requires: (a) the term Hellenic Republic comprises the territory of the Hellenic Republic, including its territorial sea, as well as the part of the sea-bed and its sub-soil under the Mediterranean Sea, over which the Hellenic Republic, in accordance with international law, has sovereign rights for the purpose of exploration, extraction or exploitation of the natural resources of such areas; (b) the term Canada means the territory of Canada, including its land territory, internal waters and territorial sea, and includes the air space above these areas, as well as the exclusive economic zone and the continental shelf, as determined by its domestic law, consistent with international law; (c) the term person includes an individual, a trust, a company and any other body of persons; (d) the term company means any body corporate or any entity which is treated as a body corporate for tax purposes; (e) 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; (f) the terms a Contracting State and the other Contracting State mean Canada or the Hellenic Republic as the context requires; (g) 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; (h) the term competent authority means: (i) in the case of the Hellenic Republic, the Minister of Economy and Finance or the Minister’s authorized representative; and (ii) in the case of Canada, the Minister of National Revenue or the Minister’s authorized representative; (i) the term international traffic means any transport by a ship or aircraft, except when the ship or aircraft is operated solely between places in a Contracting State.
Canada–Greece Tax Convention Act, 2010 — C-5.9 (a)
(a) the term Hellenic Republic comprises the territory of the Hellenic Republic, including its territorial sea, as well as the part of the sea-bed and its sub-soil under the Mediterranean Sea, over which the Hellenic Republic, in accordance with international law, has sovereign rights for the purpose of exploration, extraction or exploitation of the natural resources of such areas;
Canada–Greece Tax Convention Act, 2010 — C-5.9 (b)
(b) the term Canada means the territory of Canada, including its land territory, internal waters and territorial sea, and includes the air space above these areas, as well as the exclusive economic zone and the continental shelf, as determined by its domestic law, consistent with international law;
Canada–Greece Tax Convention Act, 2010 — C-5.9 (c)
(c) the term person includes an individual, a trust, a company and any other body of persons;
Canada–Greece Tax Convention Act, 2010 — C-5.9 (d)
(d) the term company means any body corporate or any entity which is treated as a body corporate for tax purposes;
Canada–Greece Tax Convention Act, 2010 — C-5.9 (e)
(e) 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–Greece Tax Convention Act, 2010 — C-5.9 (f)
(f) the terms a Contracting State and the other Contracting State mean Canada or the Hellenic Republic as the context requires;
Canada–Greece Tax Convention Act, 2010 — C-5.9 (g)
(g) 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;
Canada–Greece Tax Convention Act, 2010 — C-5.9 (i)
(i) any individual possessing the nationality of a Contracting State, and
Canada–Greece Tax Convention Act, 2010 — C-5.9 (ii)
(ii) any legal person, partnership or association deriving its status as such from the laws in force in a Contracting State;
Canada–Greece Tax Convention Act, 2010 — C-5.9 (h)
(h) the term competent authority means: (i) in the case of the Hellenic Republic, the Minister of Economy and Finance or the Minister’s authorized representative; and (ii) in the case of Canada, the Minister of National Revenue or the Minister’s authorized representative;
Canada–Greece Tax Convention Act, 2010 — C-5.9 (i)
(i) in the case of the Hellenic Republic, the Minister of Economy and Finance or the Minister’s authorized representative; and
Canada–Greece Tax Convention Act, 2010 — C-5.9 (ii)
(ii) in the case of Canada, the Minister of National Revenue or the Minister’s authorized representative;
Canada–Greece Tax Convention Act, 2010 — C-5.9 (i)
(i) the term international traffic means any transport by a ship or aircraft, except when the ship or aircraft is operated solely between places in a Contracting State.
Canada–Greece Tax Convention Act, 2010 — C-5.9 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 to the term under other laws of that State.
Canada–Greece Tax Convention Act, 2010 — C-5.9 1
1 For the purposes of this Convention, the term resident of a Contracting State means: (a) any person who, under the laws of that State, is liable to tax therein by reason of the person’s domicile, residence, place of management or any other criterion of a similar nature; and (b) that State or a political subdivision or local authority thereof or any agency or instrumentality of that State, subdivision or authority. However, this term does not include any person who is liable to tax in that State in respect only of income from sources in that State.
Canada–Greece Tax Convention Act, 2010 — C-5.9 (a)
(a) any person who, under the laws of that State, is liable to tax therein by reason of the person’s domicile, residence, place of management or any other criterion of a similar nature; and
Canada–Greece Tax Convention Act, 2010 — C-5.9 (b)
(b) that State or a political subdivision or local authority thereof or any agency or instrumentality of that State, subdivision or authority.
Canada–Greece Tax Convention Act, 2010 — C-5.9
However, this term does not include any person who is liable to tax in that State in respect only of income from sources in that State.
Canada–Greece Tax Convention Act, 2010 — C-5.9 2
2 Where by reason of the provisions of paragraph l 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 and 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–Greece Tax Convention Act, 2010 — C-5.9 (a)
(a) the individual shall be deemed to be a resident only of the State in which the individual has a permanent home available and 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–Greece Tax Convention Act, 2010 — C-5.9 (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–Greece Tax Convention Act, 2010 — C-5.9 (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–Greece Tax Convention Act, 2010 — C-5.9 (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.
Canada–Greece Tax Convention Act, 2010 — C-5.9 3
3 Where by reason of the provisions of paragraph l a company is a resident of both Contracting States, then its status shall be determined as follows: (a) it shall be deemed to be a resident only of the State of which it is a national; or (b) if it is a national of neither of the States, it shall be deemed to be a resident only of the State in which its place of effective management is situated.
Canada–Greece Tax Convention Act, 2010 — C-5.9 (a)
(a) it shall be deemed to be a resident only of the State of which it is a national; or
Canada–Greece Tax Convention Act, 2010 — C-5.9 (b)
(b) if it is a national of neither of the States, it shall be deemed to be a resident only of the State in which its place of effective management is situated.
Canada–Greece Tax Convention Act, 2010 — C-5.9 4
4 Where by reason of the provisions of paragraph l a person other than an individual or a company is a resident of both Contracting States, the competent authorities of the Contracting States shall by mutual agreement endeavour to settle the question and to determine the mode of application of the Convention to such person. In the absence of such agreement, such person shall not be entitled to claim any relief or exemption from tax provided by the Convention.
Canada–Greece Tax Convention Act, 2010 — C-5.9 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–Greece Tax Convention Act, 2010 — C-5.9 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 relating to the exploration for or the exploitation of natural resources.
Canada–Greece Tax Convention Act, 2010 — C-5.9 (f)
(f) a mine, an oil or gas well, a quarry or any other place relating to the exploration for or the exploitation of natural resources.
Canada–Greece Tax Convention Act, 2010 — C-5.9 3
3 A building site or construction or installation project constitutes a permanent establishment only if it lasts more than nine months.
Canada–Greece Tax Convention Act, 2010 — C-5.9 4
4 The term permanent establishment also includes the furnishing of services, including technical assistance and consultancy services, by an enterprise through employees or other personnel engaged by the enterprise for such purpose, where the activities of that nature continue for a period or periods amounting to or exceeding in the aggregate 183 days in any twelve month period.
Canada–Greece Tax Convention Act, 2010 — C-5.9 5
5 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 purpose 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; (f) the maintenance of a fixed place of business solely for any combination of activities mentioned in subparagraphs (a) to (e) provided that the overall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character.
Canada–Greece Tax Convention Act, 2010 — C-5.9 (a)
(a) the use of facilities solely for the purpose of storage, display or delivery of goods or merchandise belonging to the enterprise;
Canada–Greece Tax Convention Act, 2010 — C-5.9 (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–Greece Tax Convention Act, 2010 — C-5.9 (c)
(c) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of processing by another enterprise;
Canada–Greece Tax Convention Act, 2010 — C-5.9 (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–Greece Tax Convention Act, 2010 — C-5.9 (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;
Canada–Greece Tax Convention Act, 2010 — C-5.9 (f)
(f) the maintenance of a fixed place of business solely for any combination of activities mentioned in subparagraphs (a) to (e) provided that the overall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character.
Canada–Greece Tax Convention Act, 2010 — C-5.9 6
6 Notwithstanding the provisions of paragraphs l and 2, where a person — other than an agent of an independent status to whom paragraph 9 applies — is acting on behalf of an enterprise and has, and habitually exercises, in a Contracting State an authority to conclude contracts on behalf of the enterprise, that enterprise shall be deemed to have a permanent establishment in that State in respect of any activities which that person undertakes for the enterprise unless the activities of such person are limited to those mentioned in paragraph 5 which, if exercised through a fixed place of business, would not make this fixed place of business a permanent establishment under the provisions of that paragraph.
Canada–Greece Tax Convention Act, 2010 — C-5.9 7
7 Notwithstanding the preceding provisions of this Article and the provisions of Article 14 (Independent Personal Services), a person who is a resident of a Contracting State and carries on activities in connection with preliminary surveys, exploration, extraction or exploitation of natural resources situated in the other Contracting State shall be deemed to be carrying on in respect of those activities a business in that other Contracting State through a permanent establishment or a fixed base situated therein.
Canada–Greece Tax Convention Act, 2010 — C-5.9 8
8 The provisions of paragraph 7 shall not apply where the activities are carried on for a period or periods not exceeding 120 days in the aggregate in any 12 month period. However for the purpose of this paragraph, activities carried on by an enterprise related to another enterprise within the meaning of Article 9 (Associated Enterprises) shall be regarded as carried on by the enterprise to which it is related if the activities in question are substantially the same as those carried on by the last-mentioned enterprise.
Canada–Greece Tax Convention Act, 2010 — C-5.9 9
9 An enterprise shall not be deemed to have a permanent establishment in a Contracting State merely because it carries on business in that State through a broker, general commission agent or any other agent of an independent status, provided that such persons are acting in the ordinary course of their business.
Canada–Greece Tax Convention Act, 2010 — C-5.9 10
10 Notwithstanding the preceding provisions of this Article, an insurance enterprise of a Contracting State shall, except with regard to reinsurance, be deemed to have a permanent establishment in the other Contracting State if it collects premiums on the territory of the other State or it insures risks situated therein through a person, other than an agent of an independent status to whom paragraph 9 applies.
Canada–Greece Tax Convention Act, 2010 — C-5.9 11
11 The fact that a company which is a resident of a Contracting State controls or is controlled by a company which is a resident of the other Contracting State, or which carries on business in that other State (whether through a permanent establishment or otherwise), shall not of itself constitute either company a permanent establishment of the other.
Canada–Greece Tax Convention Act, 2010 — C-5.9 1
1 Income derived by a resident of a Contracting State from immovable property (including income from agriculture or forestry) situated in the other Contracting State may be taxed in that other State.
Canada–Greece Tax Convention Act, 2010 — C-5.9 2
2 For the purposes of this Convention, the term immovable property shall have the meaning which it has for the purposes of the relevant tax law of the Contracting State in which the property in question is situated. The term shall in any case include property accessory to immovable property, livestock and equipment used in agriculture and forestry, rights to which the provisions of general law respecting landed property apply, usufruct of immovable property and rights to variable or fixed payments as consideration for the working of, or the right to work, mineral deposits, sources and other natural resources. Ships and aircraft shall not be regarded as immovable property.
Canada–Greece Tax Convention Act, 2010 — C-5.9 3
3 The provisions of paragraph l shall apply to income derived from the direct use, letting, or use in any other form of immovable property and, in the case of Canada, shall also apply to income from the alienation of such property.
Canada–Greece Tax Convention Act, 2010 — C-5.9 4
4 The provisions of paragraphs l and 3 shall also apply to the income from immovable property of an enterprise and to income from immovable property used for the performance of independent personal services.
Canada–Greece Tax Convention Act, 2010 — C-5.9 1
1 The profits of an enterprise of a Contracting State shall be taxable only in that State unless the enterprise carries on business in the other Contracting State through a permanent establishment situated therein. If the enterprise carries on or has carried on business as aforesaid, the profits of the enterprise may be taxed in the other State but only so much of them as is attributable to that permanent establishment.
Canada–Greece Tax Convention Act, 2010 — C-5.9 2
2 Subject to the provisions of paragraph 3, where an enterprise of a Contracting State carries on business in the other Contracting State through a permanent establishment situated therein, there shall in each Contracting State be attributed to that permanent establishment the profits which it might be expected to make if it were a distinct and separate enterprise engaged in the same or similar activities under the same or similar conditions and dealing wholly independently with the enterprise of which it is a permanent establishment.
Canada–Greece Tax Convention Act, 2010 — C-5.9 3
3 In determining the profits of a permanent establishment, there shall be allowed those deductible expenses which are incurred for the purposes of the permanent establishment including executive and general administrative expenses so incurred, whether in the State in which the permanent establishment is situated or elsewhere.
Canada–Greece Tax Convention Act, 2010 — C-5.9 4
4 No profits shall be attributed to a permanent establishment by reason of the mere purchase by that permanent establishment of goods or merchandise for the enterprise.
Canada–Greece Tax Convention Act, 2010 — C-5.9 5
5 For the purposes of the preceding paragraphs, the profits to be attributed to the permanent establishment shall be determined by the same method year by year unless there is good and sufficient reason to the contrary.
Canada–Greece Tax Convention Act, 2010 — C-5.9 6
6 Where profits include items of income which are dealt with separately in other Articles of this Convention, then the provisions of those Articles shall not be affected by the provisions of this Article.
Canada–Greece Tax Convention Act, 2010 — C-5.9 1
1 Profits derived from the operation of ships in international traffic shall be taxable only in the Contracting State in which the ships are registered or by which they are documented.
Canada–Greece Tax Convention Act, 2010 — C-5.9 2
2 Notwithstanding the provisions of paragraph 1, profits derived by an enterprise of a Contracting State from the operation of ships engaged in international traffic may also be taxed in that State.
Canada–Greece Tax Convention Act, 2010 — C-5.9 3
3 Profits derived by an enterprise of a Contracting State from the operation of aircraft in international traffic shall be taxable only in that State.
Canada–Greece Tax Convention Act, 2010 — C-5.9 4
4 The provisions of paragraphs l, 2, and 3 shall also apply to profits from the participation in a pool, a joint business or an international operating agency.
Canada–Greece Tax Convention Act, 2010 — C-5.9 1
1 Where (a) an enterprise of a Contracting State participates directly or indirectly in the management, control or capital of an enterprise of the other Contracting State, or (b) the same persons participate directly or indirectly in the management, control or capital of an enterprise of a Contracting State and an enterprise of the other Contracting State, and in either case conditions are made or imposed between the two enterprises in their commercial or financial relations that differ from those that would be made between independent enterprises, then any profits that would, but for those conditions, have accrued to one of the enterprises, but, by reason of those conditions, have not so accrued, may be included in the profits of that enterprise and taxed accordingly.
Canada–Greece Tax Convention Act, 2010 — C-5.9 (a)
(a) an enterprise of a Contracting State participates directly or indirectly in the management, control or capital of an enterprise of the other Contracting State, or
Canada–Greece Tax Convention Act, 2010 — C-5.9 (b)
(b) the same persons participate directly or indirectly in the management, control or capital of an enterprise of a Contracting State and an enterprise of the other Contracting State,
Canada–Greece Tax Convention Act, 2010 — C-5.9
and in either case conditions are made or imposed between the two enterprises in their commercial or financial relations that differ from those that would be made between independent enterprises, then any profits that would, but for those conditions, have accrued to one of the enterprises, but, by reason of those conditions, have not so accrued, may be included in the profits of that enterprise and taxed accordingly.