GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Income Tax Conventions Implementation Act, 1997 — I-3.52 5
5 Notwithstanding the provisions of paragraphs 1 and 2, where a person — other than an agent of an independent status to whom paragraph 6 applies — is acting on behalf of a resident of a Contracting State and has, and habitually exercises, in the other Contracting State an authority to conclude contracts in the name of the resident, that resident shall be deemed to have a permanent establishment in that other State in respect of any activities which that person undertakes for the resident, unless the activities of such person are limited to those mentioned in paragraph 4 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.
Income Tax Conventions Implementation Act, 1997 — I-3.52 6
6 A resident of a Contracting State shall not be deemed to have a permanent establishment in the other Contracting State merely because it carries on business in that other 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.
Income Tax Conventions Implementation Act, 1997 — I-3.52 2
2 The term “immovable property” shall have the meaning which it has under the 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.
Income Tax Conventions Implementation Act, 1997 — I-3.52 4
4 The provisions of paragraphs 1 and 3 shall also apply to the income from immovable property used in carrying on a business or in the performance of independent personal services.
Income Tax Conventions Implementation Act, 1997 — I-3.52 1
1 The business profits of a resident of a Contracting State shall be taxable only in that State unless the resident carries on business in the other Contracting State through a permanent establishment situated therein. If the resident carries on or has carried on business as aforesaid, the business profits of the resident may be taxed in the other State but only so much of them as is attributable to: (a) that permanent establishment; (b) sales in that other State of goods or merchandise of the same kind as those sold through that permanent establishment; or (c) other business activities carried on in that other State of the same kind as those effected through that permanent establishment.
Income Tax Conventions Implementation Act, 1997 — I-3.52 (b)
(b) sales in that other State of goods or merchandise of the same kind as those sold through that permanent establishment; or
Income Tax Conventions Implementation Act, 1997 — I-3.52 (c)
(c) other business activities carried on in that other State of the same kind as those effected through that permanent establishment.
Income Tax Conventions Implementation Act, 1997 — I-3.52 2
2 Subject to the provisions of paragraph 3, where a resident of a Contracting State carries on or has carried 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 business profits which it might be expected to make if it were a distinct and separate person engaged in the same or similar activities under the same or similar conditions and dealing wholly independently with the resident and with all other persons.
Income Tax Conventions Implementation Act, 1997 — I-3.52 3
3 In the determination of the business 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, whether incurred in the State in which the permanent establishment is situated or elsewhere. The permanent establishment shall not be allowed a deduction (otherwise than as a reimbursement of actual expenses) for amounts paid to its head office or any of the other offices of the company by way of royalties, fees or other similar payment in return for the use of patents or other rights, or by way of commission, for specific services performed or for management, or by way of interest on moneys lent to the permanent establishment.
Income Tax Conventions Implementation Act, 1997 — I-3.52 4
4 No business profits shall be attributed to a permanent establishment of a person by reason of the mere purchase by that permanent establishment of goods or merchandise for the person.
Income Tax Conventions Implementation Act, 1997 — I-3.52 5
5 Where the information available to or readily obtainable by the competent authority of a Contracting State is not adequate to determine the business profits or expenses of a permanent establishment, profits may be calculated in accordance with the tax laws of that State. For purposes of this paragraph, information will be considered to be readily obtainable if the taxpayer provides the information to the requesting competent authority within 91 days of a written request by the competent authority for such information.
Income Tax Conventions Implementation Act, 1997 — I-3.52 6
6 Where business 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.
Income Tax Conventions Implementation Act, 1997 — I-3.52 7
7 For the purposes of the preceding paragraphs, the business 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.
Income Tax Conventions Implementation Act, 1997 — I-3.52 1
1 Profits derived by a resident of a Contracting State from the operation of ships or aircraft in international traffic shall be taxable only in that State.
Income Tax Conventions Implementation Act, 1997 — I-3.52 2
2 Notwithstanding the provisions of paragraph 1 and of Article 7 (Business Profits), profits derived by a resident of a Contracting State from a voyage of a ship or aircraft where the principal purpose of the voyage is to transport passengers or property between places in the other Contracting State may be taxed in that other State.
Income Tax Conventions Implementation Act, 1997 — I-3.52 3
3 The provisions of paragraphs 1 and 2 shall also apply to profits referred to in those paragraphs derived by a resident of a Contracting State from its participation in a pool, a joint business or an international operating agency.
Income Tax Conventions Implementation Act, 1997 — I-3.52 4
4 In this Article, (a) the term “profits” includes gross receipts and revenues derived directly from the operation of ships or aircraft in international traffic; (b) the term “operation of ships or aircraft in international traffic” by a person, includes: (i) the charter or rental of ships or aircraft, and (ii) the rental of containers and related equipment, by that person provided that such charter or rental is incidental to the operation by that person of ships or aircraft in international traffic.
Income Tax Conventions Implementation Act, 1997 — I-3.52 (a)
(a) the term “profits” includes gross receipts and revenues derived directly from the operation of ships or aircraft in international traffic;
Income Tax Conventions Implementation Act, 1997 — I-3.52 (b)
(b) the term “operation of ships or aircraft in international traffic” by a person, includes: (i) the charter or rental of ships or aircraft, and (ii) the rental of containers and related equipment, by that person provided that such charter or rental is incidental to the operation by that person of ships or aircraft in international traffic.
Income Tax Conventions Implementation Act, 1997 — I-3.52 (i)
(i) the charter or rental of ships or aircraft, and
Income Tax Conventions Implementation Act, 1997 — I-3.52 (ii)
(ii) the rental of containers and related equipment,
Income Tax Conventions Implementation Act, 1997 — I-3.52 1
1 Where (a) a resident of a Contracting State participates directly or indirectly in the management, control or capital of a resident of the other Contracting State, or (b) the same persons participate directly or indirectly in the management, control or capital of a resident of a Contracting State and a resident of the other Contracting State, and in either case conditions are made or imposed between the two persons in their commercial or financial relations which differ from those which would be made between independent persons, then any profits which would, but for those conditions, have accrued to one of the persons, but, by reason of those conditions, have not so accrued, may be included in the profits of that person and taxed accordingly.
Income Tax Conventions Implementation Act, 1997 — I-3.52 (a)
(a) a resident of a Contracting State participates directly or indirectly in the management, control or capital of a resident of the other Contracting State, or
Income Tax Conventions Implementation Act, 1997 — I-3.52 (b)
(b) the same persons participate directly or indirectly in the management, control or capital of a resident of a Contracting State and a resident of the other Contracting State, and in either case conditions are made or imposed between the two persons in their commercial or financial relations which differ from those which would be made between independent persons, then any profits which would, but for those conditions, have accrued to one of the persons, but, by reason of those conditions, have not so accrued, may be included in the profits of that person and taxed accordingly.
Income Tax Conventions Implementation Act, 1997 — I-3.52
and in either case conditions are made or imposed between the two persons in their commercial or financial relations which differ from those which would be made between independent persons, then any profits which would, but for those conditions, have accrued to one of the persons, but, by reason of those conditions, have not so accrued, may be included in the profits of that person and taxed accordingly.
Income Tax Conventions Implementation Act, 1997 — I-3.52 2
2 Where a Contracting State includes in the profits of a resident of that State — and taxes accordingly — profits on which a resident of the other Contracting State has been charged to tax in that other State and the profits so included are profits which would have accrued to the first-mentioned person if the conditions made between the two persons had been those which would have been made between independent persons, then that other State may make an appropriate adjustment to the amount of tax charged therein on those profits. In determining such adjustment, due regard shall be had to the other provisions of this Convention and the competent authorities of the Contracting States shall if necessary consult each other.
Income Tax Conventions Implementation Act, 1997 — I-3.52 2
2 However, such dividends may also be taxed in the Contracting State of which the company paying the dividends is a resident and according to the laws of that State, but if a resident of the other Contracting State is the beneficial owner of the dividends the tax so charged shall not exceed: (a) except in the case of dividends paid by a non-resident-owned investment corporation that is a resident of Canada, 5 per cent of the gross amount of the dividends if the beneficial owner is a company which controls directly or indirectly at least 10 per cent of the voting power in the company paying the dividends; (b) 15 per cent of the gross amount of the dividends in all other cases. This paragraph shall not affect the taxation of the company in respect of the profits out of which the dividends are paid.
Income Tax Conventions Implementation Act, 1997 — I-3.52 (a)
(a) except in the case of dividends paid by a non-resident-owned investment corporation that is a resident of Canada, 5 per cent of the gross amount of the dividends if the beneficial owner is a company which controls directly or indirectly at least 10 per cent of the voting power in the company paying the dividends;
Income Tax Conventions Implementation Act, 1997 — I-3.52 (b)
(b) 15 per cent of the gross amount of the dividends in all other cases. This paragraph shall not affect the taxation of the company in respect of the profits out of which the dividends are paid.
Income Tax Conventions Implementation Act, 1997 — I-3.52
This paragraph shall not affect the taxation of the company in respect of the profits out of which the dividends are paid.
Income Tax Conventions Implementation Act, 1997 — I-3.52 3
3 The term “dividends” as used in this Article means income from shares or other rights, not being debt-claims, participating in profits, as well as income from other rights which is subjected to the same taxation treatment as income from shares by the laws of the State of which the company making the distribution is a resident.
Income Tax Conventions Implementation Act, 1997 — I-3.52 4
4 The provisions of paragraph 2 shall not apply if the beneficial owner of the dividends, being a resident of a Contracting State, carries on business in the other Contracting State of which the company paying the dividends is a resident, through a permanent establishment situated therein, or performs in that other State independent personal services from a fixed base situated therein, and the holding in respect of which the dividends are paid is effectively connected with such permanent establishment or fixed base. In such case the provisions of Article 7 (Business Profits) or Article 14 (Independent Personal Services), as the case may be, shall apply.
Income Tax Conventions Implementation Act, 1997 — I-3.52 6
6 Nothing in this Convention shall be construed as preventing a Contracting State from imposing on the earnings of a company attributable to a permanent establishment in that State, a tax in addition to the tax which would be chargeable on the earnings of a company which is a national of that State, provided that any additional tax so imposed shall not exceed 5 per cent of the amount of such earnings which have not been subjected to such additional tax in previous taxation years. For the purpose of this provision, the term “earnings” means the profits, including any gains, attributable to a permanent establishment in a Contracting State in a year and previous years after deducting therefrom all taxes, other than the additional tax referred to herein, imposed on such profits by that State.
Income Tax Conventions Implementation Act, 1997 — I-3.52 3
3 Notwithstanding the provisions of paragraph 2: (a) interest arising in a Contracting State and paid in respect of indebtedness of the Government of that State or of a political subdivision or local authority thereof shall, provided that the interest is beneficially owned by a resident of the other Contracting State, be taxable only in that other State; (b) interest arising in Kazakhstan and paid to a resident of Canada shall be taxable only in Canada if it is paid in respect of a loan for a period of not less than three years made, guaranteed or insured, or a credit for a period of not less than three years extended, guaranteed or insured by the Export Development Corporation; and (c) interest arising in Canada and paid to a resident of Kazakhstan shall be taxable only in Kazakhstan if it is paid in respect of a loan made, guaranteed or insured, or a credit extended, guaranteed or insured by the Export-Import Bank of Kazakhstan or by any other export credit organization established in Kazakhstan after the date of signature of this Convention and which is specified and agreed to in letters exchanged between the competent authorities of the Contracting States.
Income Tax Conventions Implementation Act, 1997 — I-3.52 (a)
(a) interest arising in a Contracting State and paid in respect of indebtedness of the Government of that State or of a political subdivision or local authority thereof shall, provided that the interest is beneficially owned by a resident of the other Contracting State, be taxable only in that other State;
Income Tax Conventions Implementation Act, 1997 — I-3.52 (b)
(b) interest arising in Kazakhstan and paid to a resident of Canada shall be taxable only in Canada if it is paid in respect of a loan for a period of not less than three years made, guaranteed or insured, or a credit for a period of not less than three years extended, guaranteed or insured by the Export Development Corporation; and
Income Tax Conventions Implementation Act, 1997 — I-3.52 (c)
(c) interest arising in Canada and paid to a resident of Kazakhstan shall be taxable only in Kazakhstan if it is paid in respect of a loan made, guaranteed or insured, or a credit extended, guaranteed or insured by the Export-Import Bank of Kazakhstan or by any other export credit organization established in Kazakhstan after the date of signature of this Convention and which is specified and agreed to in letters exchanged between the competent authorities of the Contracting States.
Income Tax Conventions Implementation Act, 1997 — I-3.52 4
4 The term “interest” as used in this Article means income from debt-claims of every kind, whether or not secured by mortgage, and in particular, income from government securities and income from bonds or debentures, including premiums and prizes attaching to such securities, bonds or debentures, as well as income which is subjected to the same taxation treatment as income from money lent by the laws of the State in which the income arises. However, the term “interest” does not include income dealt with in Article 10 (Dividends).
Income Tax Conventions Implementation Act, 1997 — I-3.52 5
5 The provisions of paragraph 2 shall not apply if the beneficial owner of the interest, being a resident of a Contracting State, carries on business in the other Contracting State in which the interest arises, through a permanent establishment situated therein, or performs in that other State independent personal services from a fixed base situated therein, and the debt-claim in respect of which the interest is paid is effectively connected with such permanent establishment or fixed base. In such case the provisions of Article 7 (Business Profits) or Article 14 (Independent Personal Services), as the case may be, shall apply.
Income Tax Conventions Implementation Act, 1997 — I-3.52 8
8 The provisions of this Article shall not apply if it was the main purpose or one of the main purposes of any person concerned with the creation or assignment of the debt-claim in respect of which the interest is paid to take advantage of this Article by means of that creation or assignment.
Income Tax Conventions Implementation Act, 1997 — I-3.52 3
3 The term “royalties” as used in this Article means payments of any kind received as a consideration for the use of, or the right to use, any copyright of literary, artistic or scientific work including computer programs, motion picture films and works on film, videotape or other means of reproduction for use in connection with television, any patent, trade mark, design or model, plan, secret formula or process, or for information (know-how) concerning industrial, commercial or scientific experience, and payments for the use of, or the right to use, industrial, commercial or scientific equipment.
Income Tax Conventions Implementation Act, 1997 — I-3.52 4
4 The provisions of paragraph 2 shall not apply if the beneficial owner of the royalties, being a resident of a Contracting State, carries on business in the other Contracting State in which the royalties arise, through a permanent establishment situated therein, or performs in that other State independent personal services from a fixed base situated therein, and the right or property in respect of which the royalties are paid is effectively connected with such permanent establishment or fixed base. In such case the provisions of Article 7 (Business Profits) or Article 14 (Independent Personal Services), as the case may be, shall apply.
Income Tax Conventions Implementation Act, 1997 — I-3.52 7
7 The provisions of this Article shall not apply if it was the main purpose or one of the main purposes of any person concerned with the creation or assignment of the right in respect of which the royalties are paid to take advantage of this Article by means of that creation or assignment.
Income Tax Conventions Implementation Act, 1997 — I-3.52 1
1 Gains derived by a resident of a Contracting State from the alienation of immovable property referred to in Article 6 (Income from Immovable Property) 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 Gains derived by a resident of a Contracting State from the alienation of: (a) shares, other than shares in which there is substantial and regular trading on an approved Stock Exchange, deriving their value or the greater part of their value directly or indirectly from immovable property situated in the other Contracting State, or (b) an interest in a partnership or trust the assets of which consist principally of immovable property situated in the other Contracting State, or of shares referred to in subparagraph (a) above, may be taxed in that other State. For the purposes of this paragraph, the term “immovable property” includes the shares of a company referred to in subparagraph (a) or an interest in a partnership or trust referred to in subparagraph (b) but does not include any property, other than rental property, in which the business of the company, partnership or trust is carried on.
Income Tax Conventions Implementation Act, 1997 — I-3.52 (a)
(a) shares, other than shares in which there is substantial and regular trading on an approved Stock Exchange, deriving their value or the greater part of their value directly or indirectly from immovable property situated in the other Contracting State, or
Income Tax Conventions Implementation Act, 1997 — I-3.52 (b)
(b) an interest in a partnership or trust the assets of which consist principally of immovable property situated in the other Contracting State, or of shares referred to in subparagraph (a) above, may be taxed in that other State. For the purposes of this paragraph, the term “immovable property” includes the shares of a company referred to in subparagraph (a) or an interest in a partnership or trust referred to in subparagraph (b) but does not include any property, other than rental property, in which the business of the company, partnership or trust is carried on.
Income Tax Conventions Implementation Act, 1997 — I-3.52
may be taxed in that other State. For the purposes of this paragraph, the term “immovable property” includes the shares of a company referred to in subparagraph (a) or an interest in a partnership or trust referred to in subparagraph (b) but does not include any property, other than rental property, in which the business of the company, partnership or trust is carried on.
Income Tax Conventions Implementation Act, 1997 — I-3.52 3
3 Gains from the alienation of movable property forming part of the business property of a permanent establishment of a resident of a Contracting State in the other Contracting State or of 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, including such gains from the alienation of such a permanent establishment (alone or with the whole enterprise) or of such a fixed base, may be taxed in that other State.
Income Tax Conventions Implementation Act, 1997 — I-3.52 4
4 Gains derived by a resident of a Contracting State from the alienation of ships or aircraft operated in international traffic, or movable property pertaining to the operation of such ships or aircraft, shall be taxable only in that State.