GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Income Tax Conventions Implementation Act, 1995 — I-3.5 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 Latvia on profits, income or gains arising in Latvia 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 Latvia; and (c) where in accordance with any provision of the Convention income derived by a resident of Canada is exempt from tax in Canada, Canada may nevertheless, in calculating the amount of tax on the remaining income of such resident, take into account the exempted income.
Income Tax Conventions Implementation Act, 1995 — I-3.5 (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 Latvia on profits, income or gains arising in Latvia shall be deducted from any Canadian tax payable in respect of such profits, income or gains;
Income Tax Conventions Implementation Act, 1995 — I-3.5 (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 Latvia; and
Income Tax Conventions Implementation Act, 1995 — I-3.5 (c)
(c) where in accordance with any provision of the Convention income derived by a resident of Canada is exempt from tax in Canada, Canada may nevertheless, in calculating the amount of tax on the remaining income of such resident, take into account the exempted income.
Income Tax Conventions Implementation Act, 1995 — I-3.5 3
3 Tax payable in Latvia by a company which is a resident of Canada in respect of profits attributable to manufacturing and agricultural activities, exploration or exploitation of natural resources and construction or telecommunications projects carried on by it in Latvia shall be deemed to include any amount which would have been payable thereon as Latvian tax for any year but for an exemption from or reduction of tax granted for that year or any part thereof under specific Latvian legislation to promote economic development, to the extent that the exemption or reduction is for a period not in excess of ten years.
Income Tax Conventions Implementation Act, 1995 — I-3.5 4
4 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, 1995 — I-3.5 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 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, 1995 — I-3.5 2
2 The taxation on a permanent establishment which an enterprise 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 enterprises of that other State carrying on the same activities.
Income Tax Conventions Implementation Act, 1995 — I-3.5 3
3 Nothing in this Article shall be construed as obliging a Contracting State to grant to residents of the other Contracting State any personal allowances, reliefs and reductions for taxation purposes on account of civil status or family responsibilities which it grants to its own residents.
Income Tax Conventions Implementation Act, 1995 — I-3.5 4
4 Enterprises of a Contracting State, the capital of which is wholly or partly owned or controlled, directly or indirectly, by one or more residents of the other Contracting State, shall not be subjected in the first-mentioned State to any taxation or any requirement connected therewith which is more burdensome than the taxation and connected requirements to which other similar enterprises 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, 1995 — I-3.5 5
5 In this Article, the term “taxation” means taxes which are the subject of this Convention.
Income Tax Conventions Implementation Act, 1995 — I-3.5 1
1 Where a person considers that the actions of one or both of the Contracting States result or will result for him in taxation not in accordance with the provisions of this Convention, he may, irrespective of the remedies provided by the domestic law of those States, address to the competent authority of the Contracting State of which he is a resident an application in writing stating the grounds for claiming the revision of such taxation. To be admissible, the said application must be submitted within two years from the first notification of the action which gives rise to taxation not in accordance with the Convention.
Income Tax Conventions Implementation Act, 1995 — I-3.5 2
2 The competent authority referred to in paragraph 1 shall endeavour, if the objection appears to it to be justified and if it is not itself able to arrive at a satisfactory solution, to resolve the case by mutual agreement with the competent authority of the other Contracting State, with a view to the avoidance of taxation not in accordance with the Convention.
Income Tax Conventions Implementation Act, 1995 — I-3.5 3
3 A Contracting State shall not, after the expiry of the time limits provided in its national laws and, in any case, after five years from the end of the taxable period in which the income concerned has accrued, increase the tax base of a resident of either of the Contracting States by including therein items of income which have also been charged to tax in the other Contracting State. This paragraph shall not apply in the case of fraud, wilful default or neglect.
Income Tax Conventions Implementation Act, 1995 — I-3.5 4
4 The competent authorities of the Contracting States shall endeavour to resolve by mutual agreement any difficulties or doubts arising as to the interpretation or application of the Convention.
Income Tax Conventions Implementation Act, 1995 — I-3.5 5
5 The competent authorities of the Contracting States may consult together for the elimination of double taxation in cases not provided for in the Convention and may communicate with each other directly for the purpose of applying the Convention.
Income Tax Conventions Implementation Act, 1995 — I-3.5 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 in the Contracting States concerning taxation insofar as such taxation 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) involved in the assessment or collection of, the enforcement in respect of, or the determination of appeals in relation to, taxes. 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, 1995 — I-3.5 2
2 Nothing in paragraph 1 shall 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, 1995 — I-3.5 (a)
(a) to carry out administrative measures at variance with the laws and the administrative practice of that or of the other Contracting State;
Income Tax Conventions Implementation Act, 1995 — I-3.5 (b)
(b) to supply information which is not obtainable under the laws or in the normal course of the administration of that or of the other Contracting State;
Income Tax Conventions Implementation Act, 1995 — I-3.5 (c)
(c) to supply information which would disclose any trade, business, industrial, commercial or professional secret or trade process, or information, the disclosure of which would be contrary to public policy ( ordre public ).
Income Tax Conventions Implementation Act, 1995 — I-3.5 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. 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, 1995 — I-3.5 1
1 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, 1995 — I-3.5 2
2 Notwithstanding Article 4, an individual who is a member of a diplomatic mission, consular post or permanent mission of a Contracting State which 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 he is liable in the sending State to the same obligations in relation to tax on his total income as are residents of that sending State.
Income Tax Conventions Implementation Act, 1995 — I-3.5 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.
Income Tax Conventions Implementation Act, 1995 — I-3.5 1
1 The provisions of this Convention shall not be construed to restrict in any manner any exemption, allowance, credit or other deduction accorded (a) by the laws of a Contracting State in the determination of the tax imposed by that State; or (b) by any other agreement entered into by a Contracting State.
Income Tax Conventions Implementation Act, 1995 — I-3.5 (a)
(a) by the laws of a Contracting State in the determination of the tax imposed by that State; or
Income Tax Conventions Implementation Act, 1995 — I-3.5 (b)
(b) by any other agreement entered into by a Contracting State.
Income Tax Conventions Implementation Act, 1995 — I-3.5 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 company, in which the person has an interest.
Income Tax Conventions Implementation Act, 1995 — I-3.5 3
3 Notwithstanding the provisions of any other Article of this Convention, a resident of a Contracting State who, as a consequence of domestic law concerning incentives to promote foreign investment, is not subject to tax or is subject to tax at a reduced rate in that Contracting State on profits, income or gains, shall not receive the benefit of any reduction in or exemption from tax provided for in this Convention by the other Contracting State if the main purpose or one of the main purposes of such resident or person connected with such resident was to obtain the benefits of this Convention.
Income Tax Conventions Implementation Act, 1995 — I-3.5 4
4 Contributions by an individual who renders dependent personal services in a Contracting State to a pension plan established and recognized for tax purposes in the other Contracting State shall, for a period not exceeding in the aggregate 60 months, be deducted, in the first-mentioned State, in determining the individual’s taxable income, and treated in that State, in the same way and subject to the same conditions and limitations, as contributions made to a pension plan that is recognized for tax purposes in that first-mentioned State, provided that (a) the individual was not a resident of that State, and was contributing to the pension plan, immediately before he began to exercise employment in that State; and (b) the pension plan is accepted by the competent authority of that State as generally corresponding to a pension plan recognized as such for tax purposes by that State.
Income Tax Conventions Implementation Act, 1995 — I-3.5 (a)
(a) the individual was not a resident of that State, and was contributing to the pension plan, immediately before he began to exercise employment in that State; and
Income Tax Conventions Implementation Act, 1995 — I-3.5 (b)
(b) the pension plan is accepted by the competent authority of that State as generally corresponding to a pension plan recognized as such for tax purposes by that State.
Income Tax Conventions Implementation Act, 1995 — I-3.5
For the purposes of this provision the term “pension plan” means an arrangement in which the individual participates in order to secure retirement benefits payable in respect of the dependent personal services, and a pension plan shall be recognized for tax purposes in a State if contributions to the plan would qualify for tax relief in that State.
Income Tax Conventions Implementation Act, 1995 — I-3.5 5
5 With respect to paragraph 3 of Article XXII 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 relating to a tax to which any provision of this Convention applies falls within the scope of this Convention may be brought before the Council for Trade in Services, as provided by that paragraph, only with the consent of both Contracting States.
Income Tax Conventions Implementation Act, 1995 — I-3.5 (a)
Each of the Contracting States shall notify to the other through the diplomatic channel the completion of the procedures required by law for the bringing into force of this Convention. The Convention shall enter into force on the date of the later of these notifications and shall thereupon have effect (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 the year in which the Convention enters into force; and (b) in respect of other tax for taxable years beginning on or after the first day of January in the calendar year next following the year in which the Convention enters into force.
Income Tax Conventions Implementation Act, 1995 — I-3.5 (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 the year in which the Convention enters into force; and
Income Tax Conventions Implementation Act, 1995 — I-3.5 (b)
(b) in respect of other tax for taxable years beginning on or after the first day of January in the calendar year next following the year in which the Convention enters into force.
Income Tax Conventions Implementation Act, 1995 — I-3.5 (a)
This Convention shall continue in effect indefinitely but either Contracting State may, on or before June 30 of any calendar year, 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 on or after the first day of January of the year following the year in which the notice is given; and (b) in respect of other tax for taxable years beginning on or after the first day of January of the year following the year in which the notice is given.
Income Tax Conventions Implementation Act, 1995 — I-3.5 (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 of the year following the year in which the notice is given; and
Income Tax Conventions Implementation Act, 1995 — I-3.5 (b)
(b) in respect of other tax for taxable years beginning on or after the first day of January of the year following the year in which the notice is given.
Income Tax Conventions Implementation Act, 1995 — I-3.5
IN WITNESS WHEREOF the undersigned, duly authorized to that effect, have signed this Convention.
Income Tax Conventions Implementation Act, 1995 — I-3.5
DONE in duplicate at Ottawa, this 26th day of April 1995, in the English, French and Latvian languages, each version being equally authentic. FOR THE GOVERNMENT OF CANADA: André Ouellet FOR THE GOVERNMENT OF THE REPUBLIC OF LATVIA: Valdif Birkav
Income Tax Conventions Implementation Act, 1995 — I-3.5
FOR THE GOVERNMENT OF THE REPUBLIC OF LATVIA:
Income Tax Conventions Implementation Act, 1995 — I-3.5
The Government of Canada and the Government of the Republic of Estonia, 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:
Income Tax Conventions Implementation Act, 1995 — I-3.5 1
1 This Convention shall apply to taxes on income and on capital imposed on behalf of Estonia or of its local authorities and on behalf of Canada, irrespective of the manner in which they are levied.
Income Tax Conventions Implementation Act, 1995 — I-3.5 3
3 The existing taxes to which the Convention shall apply are, in particular, (a) in the case of Estonia: (i) the income tax ( tulumaks ), (ii) the land tax ( maamaks ), and (iii) the local income tax ( kohalik tulumaks ), (hereinafter referred to as “Estonian tax”); (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”).
Income Tax Conventions Implementation Act, 1995 — I-3.5 (a)
(a) in the case of Estonia: (i) the income tax ( tulumaks ), (ii) the land tax ( maamaks ), and (iii) the local income tax ( kohalik tulumaks ), (hereinafter referred to as “Estonian tax”);
Income Tax Conventions Implementation Act, 1995 — I-3.5 (iii)
(iii) the local income tax ( kohalik tulumaks ),
Income Tax Conventions Implementation Act, 1995 — I-3.5
(hereinafter referred to as “Estonian tax”);
Income Tax Conventions Implementation Act, 1995 — I-3.5 1
1 In this Convention, unless the context otherwise requires, (a) the term “Estonia” means the Republic of Estonia and, when used in the geographical sense, means the territory of Estonia and any other area adjacent to the territorial waters of Estonia within which, under the laws of Estonia and in accordance with international law, the rights of Estonia may be exercised with respect to the seabed and its subsoil and their natural resources; (b) the term “Canada”, used in a geographical sense, means the territory of Canada, including (i) any area beyond the territorial seas of Canada which, in accordance with international law and the laws of Canada, is an area within which Canada may exercise rights with respect to the seabed and subsoil and their natural resources, (ii) the seas and airspace above every area referred to in subparagraph (i) in respect of any activity carried on in connection with the exploration for or the exploitation of the natural resources referred to therein; (c) the terms “a Contracting State” and “the other Contracting State” mean, as the context requires, Estonia or Canada; (d) the term “person” includes an individual, an estate, a trust, a company, a partnership 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 “competent authority” means (i) in the case of Estonia, the Minister of Finance or his authorized representative, (ii) in the case of Canada, the Minister of National Revenue or his authorized representative; (h) the term “national” means (i) any individual possessing the nationality of a Contracting State, (ii) any legal person, partnership and association deriving its status as such from the laws in force in a Contracting State; (i) the term “international traffic” with reference to an enterprise of a Contracting State means any voyage of a ship or aircraft 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.
Income Tax Conventions Implementation Act, 1995 — I-3.5 (a)
(a) the term “Estonia” means the Republic of Estonia and, when used in the geographical sense, means the territory of Estonia and any other area adjacent to the territorial waters of Estonia within which, under the laws of Estonia and in accordance with international law, the rights of Estonia may be exercised with respect to the seabed and its subsoil and their natural resources;
Income Tax Conventions Implementation Act, 1995 — I-3.5 (c)
(c) the terms “a Contracting State” and “the other Contracting State” mean, as the context requires, Estonia or Canada;
Income Tax Conventions Implementation Act, 1995 — I-3.5 (g)
(g) the term “competent authority” means (i) in the case of Estonia, the Minister of Finance or his authorized representative, (ii) in the case of Canada, the Minister of National Revenue or his authorized representative;
Income Tax Conventions Implementation Act, 1995 — I-3.5 (i)
(i) in the case of Estonia, the Minister of Finance or his authorized representative,