GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Income Tax Conventions Implementation Act, 2001 — I-3.55 (i)
(i) in respect of taxes withheld at the source, to income paid or credited on or after 1 st January in the calendar year next following that in which the notice is given; and
Income Tax Conventions Implementation Act, 2001 — I-3.55 (ii)
(ii) in respect of other taxes on income, to income in any taxable year beginning on or after 1 st January in the calendar year next following that in which the notice is given.
Income Tax Conventions Implementation Act, 2001 — I-3.55
IN WITNESS WHEREOF the undersigned, duly authorised thereto, have signed this Convention.
Income Tax Conventions Implementation Act, 2001 — I-3.55
DONE in duplicate at Prague, this 25 th day of May, 2001, in the English, French and Czech languages, each version being equally authentic.
Income Tax Conventions Implementation Act, 2001 — I-3.55
The Government of Canada and the Government of the Slovak Republic, desiring to conclude an Agreement 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, 2001 — I-3.55
This Agreement shall apply to persons who are residents of one or both of the Contracting States.
Income Tax Conventions Implementation Act, 2001 — I-3.55 1
1 This Agreement shall apply to taxes on income and on capital imposed on behalf of a Contracting State, irrespective of the manner in which they are levied.
Income Tax Conventions Implementation Act, 2001 — I-3.55 3
3 The existing taxes to which the Agreement shall apply are, in particular, a) in the case of Canada, the taxes imposed by the Government of Canada under the Income Tax Act (hereinafter referred to as “Canadian tax”); and b) in the case of Slovakia: (i) the tax on income of individuals; (ii) the tax on income of legal persons; (iii) the tax on immovable property; (hereinafter referred to as “Slovak tax”).
Income Tax Conventions Implementation Act, 2001 — I-3.55 a)
a) in the case of Canada, the taxes imposed by the Government of Canada under the Income Tax Act (hereinafter referred to as “Canadian tax”); and
Income Tax Conventions Implementation Act, 2001 — I-3.55 b)
b) in the case of Slovakia: (i) the tax on income of individuals; (ii) the tax on income of legal persons; (iii) the tax on immovable property; (hereinafter referred to as “Slovak tax”).
Income Tax Conventions Implementation Act, 2001 — I-3.55
(hereinafter referred to as “Slovak tax”).
Income Tax Conventions Implementation Act, 2001 — I-3.55 4
4 The Agreement shall apply also to any identical or substantially similar taxes which are imposed after the date of signature of the Agreement in addition to, or in place of, the existing taxes. The competent authorities of the Contracting States shall notify each other of any significant changes which have been made in their respective taxation laws.
Income Tax Conventions Implementation Act, 2001 — I-3.55 1
1 For the purposes of this Agreement, unless the context otherwise requires, a) the term Canada , used in a geographical sense, means the territory of Canada, including (i) any area beyond the territorial sea of Canada that, in accordance with international law and the laws of Canada, is an area in respect of which Canada may exercise rights with respect to the seabed and subsoil and their natural resources, and (ii) the sea and airspace above every area referred to in clause (i); b) the term Slovakia means the Slovak Republic and, used in a geographical sense, means the territory within which the Slovak Republic exercises its sovereign rights and jurisdiction, in accordance with the rules of international law; c) the terms a Contracting State and the other Contracting State mean Canada or Slovakia as the context requires; d) the term person includes an individual, a trust, a company 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 Canada, the Minister of National Revenue or the Minister’s authorized representative; (ii) in the case of Slovakia, the Minister of Finance or the Minister’s authorized representative; h) the term national means: (i) any individual possessing the nationality of a Contracting State; (ii) any legal person, partnership or association deriving its status as such from the laws in force in a Contracting State; i) the term international traffic means any voyage of a ship or aircraft operated by an enterprise of a Contracting State 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, 2001 — I-3.55 a)
a) the term Canada , used in a geographical sense, means the territory of Canada, including (i) any area beyond the territorial sea of Canada that, in accordance with international law and the laws of Canada, is an area in respect of which Canada may exercise rights with respect to the seabed and subsoil and their natural resources, and (ii) the sea and airspace above every area referred to in clause (i);
Income Tax Conventions Implementation Act, 2001 — I-3.55 b)
b) the term Slovakia means the Slovak Republic and, used in a geographical sense, means the territory within which the Slovak Republic exercises its sovereign rights and jurisdiction, in accordance with the rules of international law;
Income Tax Conventions Implementation Act, 2001 — I-3.55 c)
c) the terms a Contracting State and the other Contracting State mean Canada or Slovakia as the context requires;
Income Tax Conventions Implementation Act, 2001 — I-3.55 d)
d) the term person includes an individual, a trust, a company and any other body of persons;
Income Tax Conventions Implementation Act, 2001 — I-3.55 e)
e) the term company means any body corporate or any entity which is treated as a body corporate for tax purposes;
Income Tax Conventions Implementation Act, 2001 — I-3.55 f)
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;
Income Tax Conventions Implementation Act, 2001 — I-3.55 g)
g) the term competent authority means: (i) in the case of Canada, the Minister of National Revenue or the Minister’s authorized representative; (ii) in the case of Slovakia, the Minister of Finance or the Minister’s authorized representative;
Income Tax Conventions Implementation Act, 2001 — I-3.55 (ii)
(ii) in the case of Slovakia, the Minister of Finance or the Minister’s authorized representative;
Income Tax Conventions Implementation Act, 2001 — I-3.55 h)
h) the term national means: (i) any individual possessing the nationality of a Contracting State; (ii) any legal person, partnership or association deriving its status as such from the laws in force in a Contracting State;
Income Tax Conventions Implementation Act, 2001 — I-3.55 i)
i) the term international traffic means any voyage of a ship or aircraft operated by an enterprise of a Contracting State 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, 2001 — I-3.55 2
2 As regards the application of the Agreement at any time by a Contracting State, any term not defined therein shall, unless the context otherwise requires, have the meaning which it has at that time under the law of that State for the purposes of the taxes to which the Agreement 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.
Income Tax Conventions Implementation Act, 2001 — I-3.55 1
1 For the purposes of this Agreement, 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 but does not include any person who is liable to tax in that State in respect only of income from sources in that State; b) that State or a political subdivision or local authority thereof or any agency or instrumentality of any such State, subdivision or authority.
Income Tax Conventions Implementation Act, 2001 — I-3.55 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 but does not include any person who is liable to tax in that State in respect only of income from sources in that State;
Income Tax Conventions Implementation Act, 2001 — I-3.55 b)
b) that State or a political subdivision or local authority thereof or any agency or instrumentality of any such State, subdivision or authority.
Income Tax Conventions Implementation Act, 2001 — I-3.55 2
2 Where by reason of the provisions of paragraph 1 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; 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; 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.
Income Tax Conventions Implementation Act, 2001 — I-3.55 a)
a) the individual shall be deemed to be a resident only of the State in which the individual has a permanent home available; 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);
Income Tax Conventions Implementation Act, 2001 — I-3.55 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;
Income Tax Conventions Implementation Act, 2001 — I-3.55 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;
Income Tax Conventions Implementation Act, 2001 — I-3.55 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.
Income Tax Conventions Implementation Act, 2001 — I-3.55 3
3 Where by reason of the provisions of paragraph 1 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.
Income Tax Conventions Implementation Act, 2001 — I-3.55 a)
a) it shall be deemed to be a resident only of the State of which it is a national; or
Income Tax Conventions Implementation Act, 2001 — I-3.55 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.
Income Tax Conventions Implementation Act, 2001 — I-3.55 4
4 Where by reason of the provisions of paragraph 1 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 Agreement 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 Agreement.
Income Tax Conventions Implementation Act, 2001 — I-3.55 1
1 For the purposes of this Agreement, the term permanent establishment means a fixed place of business through which the business of an enterprise is wholly or partly carried on.
Income Tax Conventions Implementation Act, 2001 — I-3.55 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.
Income Tax Conventions Implementation Act, 2001 — I-3.55 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.
Income Tax Conventions Implementation Act, 2001 — I-3.55 3
3 The term permanent establishment likewise encompasses: a) a building site or construction or assembly or installation project only if it lasts for more than twelve months; b) the furnishing of services, including consultancy and managerial services, by an enterprise of a Contracting State through employees or other personnel engaged by the enterprise for such purposes, but only where activities of that nature continue (for the same or a connected project) within the territory of the other Contracting State for a period or periods aggregating more than nine months within any twelve-month period.
Income Tax Conventions Implementation Act, 2001 — I-3.55 a)
a) a building site or construction or assembly or installation project only if it lasts for more than twelve months;
Income Tax Conventions Implementation Act, 2001 — I-3.55 b)
b) the furnishing of services, including consultancy and managerial services, by an enterprise of a Contracting State through employees or other personnel engaged by the enterprise for such purposes, but only where activities of that nature continue (for the same or a connected project) within the territory of the other Contracting State for a period or periods aggregating more than nine months within any twelve-month period.
Income Tax Conventions Implementation Act, 2001 — I-3.55 4
4 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.
Income Tax Conventions Implementation Act, 2001 — I-3.55 a)
a) the use of facilities solely for the purpose of storage, display or delivery of goods or merchandise belonging to the enterprise;
Income Tax Conventions Implementation Act, 2001 — I-3.55 b)
b) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of storage, display or delivery;
Income Tax Conventions Implementation Act, 2001 — I-3.55 c)
c) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of processing by another enterprise;
Income Tax Conventions Implementation Act, 2001 — I-3.55 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;
Income Tax Conventions Implementation Act, 2001 — I-3.55 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;
Income Tax Conventions Implementation Act, 2001 — I-3.55 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.
Income Tax Conventions Implementation Act, 2001 — I-3.55 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 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 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, 2001 — I-3.55 2
2 For the purposes of this Agreement, 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.
Income Tax Conventions Implementation Act, 2001 — I-3.55 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.
Income Tax Conventions Implementation Act, 2001 — I-3.55 7
7 Where profits include items of income which are dealt with separately in other Articles of this Agreement, then the provisions of those Articles shall not be affected by the provisions of this Article.
Income Tax Conventions Implementation Act, 2001 — I-3.55 4
4 For the purposes of this Article, the term operation of ships or aircraft in international traffic by an enterprise, includes: a) the rental of ships or aircraft; b) the rental of containers and related equipment, by that enterprise if that rental is incidental to the operation by that enterprise of ships or aircraft in international traffic.
Income Tax Conventions Implementation Act, 2001 — I-3.55 b)
b) the rental of containers and related equipment,
Income Tax Conventions Implementation Act, 2001 — I-3.55
by that enterprise if that rental is incidental to the operation by that enterprise of ships or aircraft in international traffic.
Income Tax Conventions Implementation Act, 2001 — I-3.55 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 which differ from those which would be made between independent enterprises, then any profits which 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.
Income Tax Conventions Implementation Act, 2001 — I-3.55 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
Income Tax Conventions Implementation Act, 2001 — I-3.55 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,
Income Tax Conventions Implementation Act, 2001 — I-3.55 2
2 Where a Contracting State includes in the profits of an enterprise of that State — and taxes accordingly — profits on which an enterprise 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 enterprise of the first-mentioned State if the conditions made between the two enterprises had been those that would have been made between independent enterprises, then that other State shall make an appropriate adjustment to the amount of the tax charged therein on those profits. In determining such adjustment, due regard shall be had to the other provisions of this Agreement and the competent authorities of the Contracting States shall if necessary consult each other.
Income Tax Conventions Implementation Act, 2001 — I-3.55 3
3 A Contracting State shall not change the profits of an enterprise in the circumstances referred to in paragraph 1 after the expiry of the time limits provided in its domestic laws and, in any case, after six years from the end of the year in which the profits which would be subject to such change would, but for the conditions referred to in paragraph 1, have been attributed to that enterprise.
Income Tax Conventions Implementation Act, 2001 — I-3.55 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 the beneficial owner of the dividends is a resident of the other Contracting State, the tax so charged shall not exceed: a) except in the case of dividends paid by a non-resident-owned investment corporation, 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. The provisions of this paragraph shall not affect the taxation of the company in respect of the profits out of which the dividends are paid.