GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Multilateral Instrument in Respect of Tax Conventions Act — M-12.8 8
8 For reservations made pursuant to each of the following provisions, a list of agreements notified pursuant to clause ii) of subparagraph a) of paragraph 1 of Article 2 (Interpretation of Terms) that are within the scope of the reservation as defined in the relevant provision (and, in the case of a reservation under any of the following provisions other than those listed in subparagraphs c), d) and n), the article and paragraph number of each relevant provision) must be provided when such reservations are made: a) Subparagraphs b), c), d), e) and g) of paragraph 5 of Article 3 (Transparent Entities); b) Subparagraphs b), c) and d) of paragraph 3 of Article 4 (Dual Resident Entities); c) Paragraphs 8 and 9 of Article 5 (Application of Methods for Elimination of Double Taxation); d) Paragraph 4 of Article 6 (Purpose of a Covered Tax Agreement); e) Subparagraphs b) and c) of paragraph 15 of Article 7 (Prevention of Treaty Abuse); f) Clauses i), ii), and iii) of subparagraph b) of paragraph 3 of Article 8 (Dividend Transfer Transactions); g) Subparagraphs d), e) and f) of paragraph 6 of Article 9 (Capital Gains from Alienation of Shares or Interests of Entities Deriving their Value Principally from Immovable Property); h) Subparagraphs b) and c) of paragraph 5 of Article 10 (Anti-abuse Rule for Permanent Establishments Situated in Third Jurisdictions); i) Subparagraph b) of paragraph 3 of Article 11 (Application of Tax Agreements to Restrict a Party’s Right to Tax its Own Residents); j) Subparagraph b) of paragraph 6 of Article 13 (Artificial Avoidance of Permanent Establishment Status through the Specific Activity Exemptions); k) Subparagraph b) of paragraph 3 of Article 14 (Splitting-up of Contracts); l) Subparagraph b) of paragraph 5 of Article 16 (Mutual Agreement Procedure); m) Subparagraph a) of paragraph 3 of Article 17 (Corresponding Adjustments); n) Paragraph 6 of Article 23 (Type of Arbitration Process); and o) Paragraph 4 of Article 26 (Compatibility). The reservations described in subparagraphs a) through o) above shall not apply to any Covered Tax Agreement that is not included on the list described in this paragraph.
Multilateral Instrument in Respect of Tax Conventions Act — M-12.8 a)
a) Subparagraphs b), c), d), e) and g) of paragraph 5 of Article 3 (Transparent Entities);
Multilateral Instrument in Respect of Tax Conventions Act — M-12.8 b)
b) Subparagraphs b), c) and d) of paragraph 3 of Article 4 (Dual Resident Entities);
Multilateral Instrument in Respect of Tax Conventions Act — M-12.8 e)
e) Subparagraphs b) and c) of paragraph 15 of Article 7 (Prevention of Treaty Abuse);
Multilateral Instrument in Respect of Tax Conventions Act — M-12.8 f)
f) Clauses i), ii), and iii) of subparagraph b) of paragraph 3 of Article 8 (Dividend Transfer Transactions);
Multilateral Instrument in Respect of Tax Conventions Act — M-12.8 g)
g) Subparagraphs d), e) and f) of paragraph 6 of Article 9 (Capital Gains from Alienation of Shares or Interests of Entities Deriving their Value Principally from Immovable Property);
Multilateral Instrument in Respect of Tax Conventions Act — M-12.8 h)
h) Subparagraphs b) and c) of paragraph 5 of Article 10 (Anti-abuse Rule for Permanent Establishments Situated in Third Jurisdictions);
Multilateral Instrument in Respect of Tax Conventions Act — M-12.8 i)
i) Subparagraph b) of paragraph 3 of Article 11 (Application of Tax Agreements to Restrict a Party’s Right to Tax its Own Residents);
Multilateral Instrument in Respect of Tax Conventions Act — M-12.8 j)
j) Subparagraph b) of paragraph 6 of Article 13 (Artificial Avoidance of Permanent Establishment Status through the Specific Activity Exemptions);
Multilateral Instrument in Respect of Tax Conventions Act — M-12.8 k)
k) Subparagraph b) of paragraph 3 of Article 14 (Splitting-up of Contracts);
Multilateral Instrument in Respect of Tax Conventions Act — M-12.8 l)
l) Subparagraph b) of paragraph 5 of Article 16 (Mutual Agreement Procedure);
Multilateral Instrument in Respect of Tax Conventions Act — M-12.8 m)
m) Subparagraph a) of paragraph 3 of Article 17 (Corresponding Adjustments);
Multilateral Instrument in Respect of Tax Conventions Act — M-12.8 n)
n) Paragraph 6 of Article 23 (Type of Arbitration Process); and
Multilateral Instrument in Respect of Tax Conventions Act — M-12.8 o)
o) Paragraph 4 of Article 26 (Compatibility).
Multilateral Instrument in Respect of Tax Conventions Act — M-12.8
The reservations described in subparagraphs a) through o) above shall not apply to any Covered Tax Agreement that is not included on the list described in this paragraph.
Multilateral Instrument in Respect of Tax Conventions Act — M-12.8 9
9 Any Party which has made a reservation in accordance with paragraph 1 or 2 may at any time withdraw it or replace it with a more limited reservation by means of a notification addressed to the Depositary. Such Party shall make any additional notifications pursuant to paragraph 6 of Article 29 (Notifications) which may be required as a result of the withdrawal or replacement of the reservation. Subject to paragraph 7 of Article 35 (Entry into Effect), the withdrawal or replacement shall take effect: a) with respect to a Covered Tax Agreement solely with States or jurisdictions that are Parties to the Convention when the notification of withdrawal or replacement of the reservation is received by the Depositary: i) for reservations in respect of provisions relating to taxes withheld at source, where the event giving rise to such taxes occurs on or after 1 January of the year next following the expiration of a period of six calendar months beginning on the date of the communication by the Depositary of the notification of withdrawal or replacement of the reservation; and ii) for reservations in respect of all other provisions, for taxes levied with respect to taxable periods beginning on or after 1 January of the year next following the expiration of a period of six calendar months beginning on the date of the communication by the Depositary of the notification of withdrawal or replacement of the reservation; and b) with respect to a Covered Tax Agreement for which one or more Contracting Jurisdictions becomes a Party to this Convention after the date of receipt by the Depositary of the notification of withdrawal or replacement: on the latest of the dates on which the Convention enters into force for those Contracting Jurisdictions.
Multilateral Instrument in Respect of Tax Conventions Act — M-12.8 a)
a) with respect to a Covered Tax Agreement solely with States or jurisdictions that are Parties to the Convention when the notification of withdrawal or replacement of the reservation is received by the Depositary: i) for reservations in respect of provisions relating to taxes withheld at source, where the event giving rise to such taxes occurs on or after 1 January of the year next following the expiration of a period of six calendar months beginning on the date of the communication by the Depositary of the notification of withdrawal or replacement of the reservation; and ii) for reservations in respect of all other provisions, for taxes levied with respect to taxable periods beginning on or after 1 January of the year next following the expiration of a period of six calendar months beginning on the date of the communication by the Depositary of the notification of withdrawal or replacement of the reservation; and
Multilateral Instrument in Respect of Tax Conventions Act — M-12.8 i)
i) for reservations in respect of provisions relating to taxes withheld at source, where the event giving rise to such taxes occurs on or after 1 January of the year next following the expiration of a period of six calendar months beginning on the date of the communication by the Depositary of the notification of withdrawal or replacement of the reservation; and
Multilateral Instrument in Respect of Tax Conventions Act — M-12.8 ii)
ii) for reservations in respect of all other provisions, for taxes levied with respect to taxable periods beginning on or after 1 January of the year next following the expiration of a period of six calendar months beginning on the date of the communication by the Depositary of the notification of withdrawal or replacement of the reservation; and
Multilateral Instrument in Respect of Tax Conventions Act — M-12.8 b)
b) with respect to a Covered Tax Agreement for which one or more Contracting Jurisdictions becomes a Party to this Convention after the date of receipt by the Depositary of the notification of withdrawal or replacement: on the latest of the dates on which the Convention enters into force for those Contracting Jurisdictions.
Multilateral Instrument in Respect of Tax Conventions Act — M-12.8 1
1 Subject to paragraphs 5 and 6 of this Article, and paragraph 7 of Article 35 (Entry into Effect), notifications pursuant to the following provisions shall be made at the time of signature or when depositing the instrument of ratification, acceptance or approval: a) Clause ii) of subparagraph a) of paragraph 1 of Article 2 (Interpretation of Terms); b) Paragraph 6 of Article 3 (Transparent Entities); c) Paragraph 4 of Article 4 (Dual Resident Entities); d) Paragraph 10 of Article 5 (Application of Methods for Elimination of Double Taxation); e) Paragraphs 5 and 6 of Article 6 (Purpose of a Covered Tax Agreement); f) Paragraph 17 of Article 7 (Prevention of Treaty Abuse); g) Paragraph 4 of Article 8 (Dividend Transfer Transactions); h) Paragraphs 7 and 8 of Article 9 (Capital Gains from Alienation of Shares or Interests of Entities Deriving their Value Principally from Immovable Property); i) Paragraph 6 of Article 10 (Anti-abuse Rule for Permanent Establishments Situated in Third Jurisdictions); j) Paragraph 4 of Article 11 (Application of Tax Agreements to Restrict a Party’s Right to Tax its Own Residents); k) Paragraphs 5 and 6 of Article 12 (Artificial Avoidance of Permanent Establishment Status through Commissionnaire Arrangements and Similar Strategies); l) Paragraphs 7 and 8 of Article 13 (Artificial Avoidance of Permanent Establishment Status through the Specific Activity Exemptions); m) Paragraph 4 of Article 14 (Splitting-up of Contracts); n) Paragraph 6 of Article 16 (Mutual Agreement Procedure); o) Paragraph 4 of Article 17 (Corresponding Adjustments); p) Article 18 (Choice to Apply Part VI); q) Paragraph 4 of Article 23 (Type of Arbitration Process); r) Paragraph 1 of Article 24 (Agreement on a Different Resolution); s) Paragraph 1 of Article 26 (Compatibility); and t) Paragraphs 1, 2, 3, 5 and 7 of Article 35 (Entry into Effect).
Multilateral Instrument in Respect of Tax Conventions Act — M-12.8 a)
a) Clause ii) of subparagraph a) of paragraph 1 of Article 2 (Interpretation of Terms);
Multilateral Instrument in Respect of Tax Conventions Act — M-12.8 b)
b) Paragraph 6 of Article 3 (Transparent Entities);
Multilateral Instrument in Respect of Tax Conventions Act — M-12.8 c)
c) Paragraph 4 of Article 4 (Dual Resident Entities);
Multilateral Instrument in Respect of Tax Conventions Act — M-12.8 d)
d) Paragraph 10 of Article 5 (Application of Methods for Elimination of Double Taxation);
Multilateral Instrument in Respect of Tax Conventions Act — M-12.8 e)
e) Paragraphs 5 and 6 of Article 6 (Purpose of a Covered Tax Agreement);
Multilateral Instrument in Respect of Tax Conventions Act — M-12.8 f)
f) Paragraph 17 of Article 7 (Prevention of Treaty Abuse);
Multilateral Instrument in Respect of Tax Conventions Act — M-12.8 g)
g) Paragraph 4 of Article 8 (Dividend Transfer Transactions);
Multilateral Instrument in Respect of Tax Conventions Act — M-12.8 h)
h) Paragraphs 7 and 8 of Article 9 (Capital Gains from Alienation of Shares or Interests of Entities Deriving their Value Principally from Immovable Property);
Multilateral Instrument in Respect of Tax Conventions Act — M-12.8 i)
i) Paragraph 6 of Article 10 (Anti-abuse Rule for Permanent Establishments Situated in Third Jurisdictions);
Multilateral Instrument in Respect of Tax Conventions Act — M-12.8 j)
j) Paragraph 4 of Article 11 (Application of Tax Agreements to Restrict a Party’s Right to Tax its Own Residents);
Multilateral Instrument in Respect of Tax Conventions Act — M-12.8 k)
k) Paragraphs 5 and 6 of Article 12 (Artificial Avoidance of Permanent Establishment Status through Commissionnaire Arrangements and Similar Strategies);
Multilateral Instrument in Respect of Tax Conventions Act — M-12.8 l)
l) Paragraphs 7 and 8 of Article 13 (Artificial Avoidance of Permanent Establishment Status through the Specific Activity Exemptions);
Multilateral Instrument in Respect of Tax Conventions Act — M-12.8 m)
m) Paragraph 4 of Article 14 (Splitting-up of Contracts);
Multilateral Instrument in Respect of Tax Conventions Act — M-12.8 n)
n) Paragraph 6 of Article 16 (Mutual Agreement Procedure);
Multilateral Instrument in Respect of Tax Conventions Act — M-12.8 o)
o) Paragraph 4 of Article 17 (Corresponding Adjustments);
Multilateral Instrument in Respect of Tax Conventions Act — M-12.8 p)
p) Article 18 (Choice to Apply Part VI);
Multilateral Instrument in Respect of Tax Conventions Act — M-12.8 q)
q) Paragraph 4 of Article 23 (Type of Arbitration Process);
Multilateral Instrument in Respect of Tax Conventions Act — M-12.8 r)
r) Paragraph 1 of Article 24 (Agreement on a Different Resolution);
Multilateral Instrument in Respect of Tax Conventions Act — M-12.8 s)
s) Paragraph 1 of Article 26 (Compatibility); and
Multilateral Instrument in Respect of Tax Conventions Act — M-12.8 t)
t) Paragraphs 1, 2, 3, 5 and 7 of Article 35 (Entry into Effect).
Multilateral Instrument in Respect of Tax Conventions Act — M-12.8 2
2 Notifications in respect of Covered Tax Agreements entered into by or on behalf of a jurisdiction or territory for whose international relations a Party is responsible, where that jurisdiction or territory is not a Party to the Convention pursuant to subparagraph b) or c) of paragraph 1 of Article 27 (Signature and Ratification, Acceptance or Approval), shall be made by the responsible Party and can be different from the notifications made by that Party for its own Covered Tax Agreements.
Multilateral Instrument in Respect of Tax Conventions Act — M-12.8 3
3 If notifications are made at the time of signature, they shall be confirmed upon deposit of the instrument of ratification, acceptance or approval, unless the document containing the notifications explicitly specifies that it is to be considered definitive, subject to the provisions of paragraphs 5 and 6 of this Article, and paragraph 7 of Article 35 (Entry into Effect).
Multilateral Instrument in Respect of Tax Conventions Act — M-12.8 4
4 If notifications are not made at the time of signature, a provisional list of expected notifications shall be provided at that time.
Multilateral Instrument in Respect of Tax Conventions Act — M-12.8 5
5 A Party may extend at any time the list of agreements notified under clause ii) of subparagraph a) of paragraph 1 of Article 2 (Interpretation of Terms) by means of a notification addressed to the Depositary. The Party shall specify in this notification whether the agreement falls within the scope of any of the reservations made by the Party which are listed in paragraph 8 of Article 28 (Reservations). The Party may also make a new reservation described in paragraph 8 of Article 28 (Reservations) if the additional agreement would be the first to fall within the scope of such a reservation. The Party shall also specify any additional notifications that may be required under subparagraphs b) through s) of paragraph 1 to reflect the inclusion of the additional agreements. In addition, if the extension results for the first time in the inclusion of a tax agreement entered into by or on behalf of a jurisdiction or territory for whose international relations a Party is responsible, the Party shall specify any reservations (pursuant to paragraph 4 of Article 28 (Reservations)) or notifications (pursuant to paragraph 2 of this Article) applicable to Covered Tax Agreements entered into by or on behalf of that jurisdiction or territory. On the date on which the added agreement(s) notified under clause ii) of subparagraph a) of paragraph 1 of Article 2 (Interpretation of Terms) become Covered Tax Agreements, the provisions of Article 35 (Entry into Effect) shall govern the date on which the modifications to the Covered Tax Agreement shall have effect.
Multilateral Instrument in Respect of Tax Conventions Act — M-12.8 6
6 A Party may make additional notifications pursuant to subparagraphs b) through s) of paragraph 1 by means of a notification addressed to the Depositary. These notifications shall take effect: a) with respect to Covered Tax Agreements solely with States or jurisdictions that are Parties to the Convention when the additional notification is received by the Depositary: i) for notifications in respect of provisions relating to taxes withheld at source, where the event giving rise to such taxes occurs on or after 1 January of the year next following the expiration of a period of six calendar months beginning on the date of the communication by the Depositary of the additional notification; and ii) for notifications in respect of all other provisions, for taxes levied with respect to taxable periods beginning on or after 1 January of the year next following the expiration of a period of six calendar months beginning on the date of the communication by the Depositary of the additional notification; and b) with respect to a Covered Tax Agreement for which one or more Contracting Jurisdictions becomes a Party to this Convention after the date of receipt by the Depositary of the additional notification: on the latest of the dates on which the Convention enters into force for those Contracting Jurisdictions.
Multilateral Instrument in Respect of Tax Conventions Act — M-12.8 a)
a) with respect to Covered Tax Agreements solely with States or jurisdictions that are Parties to the Convention when the additional notification is received by the Depositary: i) for notifications in respect of provisions relating to taxes withheld at source, where the event giving rise to such taxes occurs on or after 1 January of the year next following the expiration of a period of six calendar months beginning on the date of the communication by the Depositary of the additional notification; and ii) for notifications in respect of all other provisions, for taxes levied with respect to taxable periods beginning on or after 1 January of the year next following the expiration of a period of six calendar months beginning on the date of the communication by the Depositary of the additional notification; and
Multilateral Instrument in Respect of Tax Conventions Act — M-12.8 i)
i) for notifications in respect of provisions relating to taxes withheld at source, where the event giving rise to such taxes occurs on or after 1 January of the year next following the expiration of a period of six calendar months beginning on the date of the communication by the Depositary of the additional notification; and
Multilateral Instrument in Respect of Tax Conventions Act — M-12.8 ii)
ii) for notifications in respect of all other provisions, for taxes levied with respect to taxable periods beginning on or after 1 January of the year next following the expiration of a period of six calendar months beginning on the date of the communication by the Depositary of the additional notification; and
Multilateral Instrument in Respect of Tax Conventions Act — M-12.8 b)
b) with respect to a Covered Tax Agreement for which one or more Contracting Jurisdictions becomes a Party to this Convention after the date of receipt by the Depositary of the additional notification: on the latest of the dates on which the Convention enters into force for those Contracting Jurisdictions.
Multilateral Instrument in Respect of Tax Conventions Act — M-12.8
The provisions in this Convention are without prejudice to subsequent modifications to a Covered Tax Agreement which may be agreed between the Contracting Jurisdictions of the Covered Tax Agreement.
Multilateral Instrument in Respect of Tax Conventions Act — M-12.8 1
1 The Parties may convene a Conference of the Parties for the purposes of taking any decisions or exercising any functions as may be required or appropriate under the provisions of this Convention.
Multilateral Instrument in Respect of Tax Conventions Act — M-12.8 2
2 The Conference of the Parties shall be served by the Depositary.
Multilateral Instrument in Respect of Tax Conventions Act — M-12.8 3
3 Any Party may request a Conference of the Parties by communicating a request to the Depositary. The Depositary shall inform all Parties of any request. Thereafter, the Depositary shall convene a Conference of the Parties, provided that the request is supported by one-third of the Parties within six calendar months of the communication by the Depositary of the request.
Multilateral Instrument in Respect of Tax Conventions Act — M-12.8 1
1 Any question arising as to the interpretation or implementation of provisions of a Covered Tax Agreement as they are modified by this Convention shall be determined in accordance with the provision(s) of the Covered Tax Agreement relating to the resolution by mutual agreement of questions of interpretation or application of the Covered Tax Agreement (as those provisions may be modified by this Convention).
Multilateral Instrument in Respect of Tax Conventions Act — M-12.8 2
2 Any question arising as to the interpretation or implementation of this Convention may be addressed by a Conference of the Parties convened in accordance with paragraph 3 of Article 31 (Conference of the Parties).
Multilateral Instrument in Respect of Tax Conventions Act — M-12.8 1
1 Any Party may propose an amendment to this Convention by submitting the proposed amendment to the Depositary.
Multilateral Instrument in Respect of Tax Conventions Act — M-12.8 2
2 A Conference of the Parties may be convened to consider the proposed amendment in accordance with paragraph 3 of Article 31 (Conference of the Parties).
Multilateral Instrument in Respect of Tax Conventions Act — M-12.8 1
1 This Convention shall enter into force on the first day of the month following the expiration of a period of three calendar months beginning on the date of deposit of the fifth instrument of ratification, acceptance or approval.
Multilateral Instrument in Respect of Tax Conventions Act — M-12.8 2
2 For each Signatory ratifying, accepting, or approving this Convention after the deposit of the fifth instrument of ratification, acceptance or approval, the Convention shall enter into force on the first day of the month following the expiration of a period of three calendar months beginning on the date of the deposit by such Signatory of its instrument of ratification, acceptance or approval.
Multilateral Instrument in Respect of Tax Conventions Act — M-12.8 1
1 The provisions of this Convention shall have effect in each Contracting Jurisdiction with respect to a Covered Tax Agreement: a) with respect to taxes withheld at source on amounts paid or credited to non-residents, where the event giving rise to such taxes occurs on or after the first day of the next calendar year that begins on or after the latest of the dates on which this Convention enters into force for each of the Contracting Jurisdictions to the Covered Tax Agreement; and b) with respect to all other taxes levied by that Contracting Jurisdiction, for taxes levied with respect to taxable periods beginning on or after the expiration of a period of six calendar months (or a shorter period, if all Contracting Jurisdictions notify the Depositary that they intend to apply such shorter period) from the latest of the dates on which this Convention enters into force for each of the Contracting Jurisdictions to the Covered Tax Agreement.