GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Canada–Turkey Tax Convention Act, 2010 — C-10.52 4
4 All other elements of capital of a resident of a Contracting State shall be taxable only in that State.
Canada–Turkey Tax Convention Act, 2010 — C-10.52 1
1 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 Turkey on profits, income or gains arising in Turkey shall be deducted from any Canadian tax payable in respect of such profits, income or gains. For the purposes of this subparagraph, profits, income or gains of a resident of Canada which are taxed in Turkey in accordance with this Agreement shall be deemed to arise from sources in Turkey; (b) subject to the existing provisions of the law of Canada regarding the allowance as a credit against Canadian tax of tax payable in a territory outside Canada and to any subsequent modification of those provisions — which shall not affect the general principle hereof — where a company which is a resident of Turkey pays a dividend to a company which is a resident of Canada and which controls directly or indirectly at least 10 per cent of the voting power in the first-mentioned company, the credit shall take into account the tax payable in Turkey by that first-mentioned company in respect of the profits out of which such dividend is paid; and (c) where in accordance with any provision of the Agreement income derived or capital owned by a resident of Canada is exempt from tax in Canada, Canada may nevertheless, in calculating the amount of tax on other income or capital, take into account the exempted income or capital.
Canada–Turkey Tax Convention Act, 2010 — C-10.52 (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 Turkey on profits, income or gains arising in Turkey shall be deducted from any Canadian tax payable in respect of such profits, income or gains. For the purposes of this subparagraph, profits, income or gains of a resident of Canada which are taxed in Turkey in accordance with this Agreement shall be deemed to arise from sources in Turkey;
Canada–Turkey Tax Convention Act, 2010 — C-10.52 (b)
(b) subject to the existing provisions of the law of Canada regarding the allowance as a credit against Canadian tax of tax payable in a territory outside Canada and to any subsequent modification of those provisions — which shall not affect the general principle hereof — where a company which is a resident of Turkey pays a dividend to a company which is a resident of Canada and which controls directly or indirectly at least 10 per cent of the voting power in the first-mentioned company, the credit shall take into account the tax payable in Turkey by that first-mentioned company in respect of the profits out of which such dividend is paid; and
Canada–Turkey Tax Convention Act, 2010 — C-10.52 (c)
(c) where in accordance with any provision of the Agreement income derived or capital owned by a resident of Canada is exempt from tax in Canada, Canada may nevertheless, in calculating the amount of tax on other income or capital, take into account the exempted income or capital.
Canada–Turkey Tax Convention Act, 2010 — C-10.52 2
2 In the case of Turkey, double taxation shall be avoided as follows: where a resident of Turkey derives income or owns capital which, in accordance with the provisions of the Agreement, may be taxed in Canada and in Turkey, Turkey shall, subject to the provisions of Turkish taxation laws regarding credit for foreign taxes, allow as a deduction from the tax on income or capital of that person, an amount equal to the tax on income or capital paid in Canada. Such deduction shall not, however, exceed that part of the tax computed in Turkey before the deduction is given, which is appropriate to the income or capital which may be taxed in Canada.
Canada–Turkey Tax Convention Act, 2010 — C-10.52 3
3 For the purposes of applying subparagraphs (a) and (b) of paragraph 1 to a company that is a resident of Canada, tax payable in Turkey shall include any tax which would have been payable in Turkey in respect of profits attributable to an active business carried on in Turkey for a taxation year, but for an exemption from or reduction of tax granted for that year, or any part thereof, under special tax measures in Turkey insofar as such measures were in force on, and have not been modified since, the date of signature of the Agreement or have been modified only in minor respects so as not to affect their general character. This paragraph shall apply, (a) in respect of subparagraph (a) of paragraph 1, to taxation years of the company that begin in the five-year period that begins on the first day of January in the calendar year following that in which the Agreement enters into force, and (b) in computing the taxes payable by a company that is a resident of Turkey for taxation years that begin in that period, for the purpose of applying subparagraph (b) of paragraph 1 to taxation years of a company resident in Canada that begin in that period.
Canada–Turkey Tax Convention Act, 2010 — C-10.52 (a)
(a) in respect of subparagraph (a) of paragraph 1, to taxation years of the company that begin in the five-year period that begins on the first day of January in the calendar year following that in which the Agreement enters into force, and
Canada–Turkey Tax Convention Act, 2010 — C-10.52 (b)
(b) in computing the taxes payable by a company that is a resident of Turkey for taxation years that begin in that period, for the purpose of applying subparagraph (b) of paragraph 1 to taxation years of a company resident in Canada that begin in that period.
Canada–Turkey Tax Convention Act, 2010 — C-10.52 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 other or more burdensome than the taxation and connected requirements to which nationals of that other State in the same circumstances are or may be subjected.
Canada–Turkey Tax Convention Act, 2010 — C-10.52 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.
Canada–Turkey Tax Convention Act, 2010 — C-10.52 3
3 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 other or 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.
Canada–Turkey Tax Convention Act, 2010 — C-10.52 4
4 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.
Canada–Turkey Tax Convention Act, 2010 — C-10.52 5
5 In this Article, the term taxation means taxes which are the subject of this Agreement.
Canada–Turkey Tax Convention Act, 2010 — C-10.52 1
1 Where a resident of a Contracting State considers that the actions of one or both of the Contracting States result or will result for that person in taxation not in accordance with the provisions of this Agreement, that person may, irrespective of the remedies provided by the domestic law of those States, address to the competent authority of the Contracting State of which that person is a resident an application in writing stating the grounds for claiming the revision of such taxation.
Canada–Turkey Tax Convention Act, 2010 — C-10.52 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 Agreement.
Canada–Turkey Tax Convention Act, 2010 — C-10.52 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. In the case of Canada, this paragraph shall not apply in the case of fraud, wilful default or neglect.
Canada–Turkey Tax Convention Act, 2010 — C-10.52 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 Agreement.
Canada–Turkey Tax Convention Act, 2010 — C-10.52 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 Agreement and may communicate with each other directly for the purpose of applying the Agreement.
Canada–Turkey Tax Convention Act, 2010 — C-10.52 1
1 The competent authorities of the Contracting States shall exchange such information as is foreseeably relevant for carrying out the provisions of this Agreement or of the domestic laws of the Contracting States concerning taxes of every kind and description imposed on behalf of the Contracting States, insofar as the taxation thereunder is not contrary to the Agreement. The exchange of information is not restricted by Articles 1 and 2. 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) concerned with the assessment or collection of, the enforcement in respect of, or the determination of appeals in relation to taxes in that State. 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.
Canada–Turkey Tax Convention Act, 2010 — C-10.52 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 or 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 ).
Canada–Turkey Tax Convention Act, 2010 — C-10.52 (a)
(a) to carry out administrative measures at variance with the laws or the administrative practice of that or of the other Contracting State;
Canada–Turkey Tax Convention Act, 2010 — C-10.52 (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;
Canada–Turkey Tax Convention Act, 2010 — C-10.52 (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 ).
Canada–Turkey Tax Convention Act, 2010 — C-10.52 3
3 If information is requested by a Contracting State in accordance with this Article, the other Contracting State shall use its information gathering measures to obtain the requested information, even though the other State may not need such information for its own tax purposes. The obligation contained in the preceding sentence is subject to the limitations of paragraph 2 but in no case shall such limitations be construed to permit a Contracting State to decline to supply information solely because it has no domestic interest in such information.
Canada–Turkey Tax Convention Act, 2010 — C-10.52 4
4 In no case shall the provisions of paragraph 2 be construed to permit a Contracting State to decline to supply information solely because the information is held by a bank, other financial institution, nominee or person acting in an agency or fiduciary capacity or because the information relates to ownership interests in a person.
Canada–Turkey Tax Convention Act, 2010 — C-10.52 1
1 Nothing in this Agreement 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.
Canada–Turkey Tax Convention Act, 2010 — C-10.52 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 Agreement to be a resident of the sending State if that individual is liable in the sending State to the same obligations in relation to tax on total income as are residents of that sending State.
Canada–Turkey Tax Convention Act, 2010 — C-10.52 3
3 The Agreement 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.
Canada–Turkey Tax Convention Act, 2010 — C-10.52 1
1 Each Contracting State shall notify to the other the completion of the procedure required for the bringing into force of this Agreement in that State. The Agreement shall enter into force on the day when the latter of these notifications has been received.
Canada–Turkey Tax Convention Act, 2010 — C-10.52 2
2 The provisions of the Agreement shall 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 following that in which the Agreement enters into force; and (b) in respect of taxes other than taxes withheld at the source, for taxation years beginning on or after the first day of January in the calendar year following that in which the Agreement enters into force.
Canada–Turkey Tax Convention Act, 2010 — C-10.52 (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 following that in which the Agreement enters into force; and
Canada–Turkey Tax Convention Act, 2010 — C-10.52 (b)
(b) in respect of taxes other than taxes withheld at the source, for taxation years beginning on or after the first day of January in the calendar year following that in which the Agreement enters into force.
Canada–Turkey Tax Convention Act, 2010 — C-10.52 1
1 This Agreement shall remain in force until terminated by a Contracting State. Either Contracting State may terminate the Agreement by giving to the other, through diplomatic channels, a notice of termination in writing at least six months before the end of any calendar year.
Canada–Turkey Tax Convention Act, 2010 — C-10.52 2
2 In such event, the Agreement 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 in the next following calendar year; and (b) in respect of taxes other than taxes withheld at the source, for taxation years beginning on or after the first day of January in the next following calendar year.
Canada–Turkey Tax Convention Act, 2010 — C-10.52 (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 next following calendar year; and
Canada–Turkey Tax Convention Act, 2010 — C-10.52 (b)
(b) in respect of taxes other than taxes withheld at the source, for taxation years beginning on or after the first day of January in the next following calendar year.
Canada–Turkey Tax Convention Act, 2010 — C-10.52
IN WITNESS WHEREOF the undersigned have signed this Agreement and affixed their seals thereto.
Canada–Turkey Tax Convention Act, 2010 — C-10.52
DONE in duplicate at Ottawa, this 14th day of July 2009, in the English, French and Turkish languages, all three texts being equally authentic.
Canada–Turkey Tax Convention Act, 2010 — C-10.52
Assistant Deputy Minister, Europe, Middle East, Maghreb
Canada–Turkey Tax Convention Act, 2010 — C-10.52
Department of Foreign Affairs and International Trade
Canada–Turkey Tax Convention Act, 2010 — C-10.52
At the moment of signing the Agreement between Canada and the Republic of Turkey for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital , the undersigned have agreed upon the following provisions which shall constitute an integral part of the Agreement.
Canada–Turkey Tax Convention Act, 2010 — C-10.52 1
1 The Agreement shall not apply to any company, trust or other entity that is a resident of a Contracting State and is beneficially owned or controlled, directly or indirectly, by one or more persons who are not residents of that State, if the amount of the tax imposed on the income or capital of the company, trust or other entity by that State (after taking into account any reduction or offset of the amount of tax in any manner, including a refund, reimbursement, contribution, credit or allowance to the company, trust, or other entity or to any other person) is substantially lower than the amount that would be imposed by that State if all of the shares of the capital stock of the company or all of the interests in the trust or other entity, as the case may be, were beneficially owned by one or more individuals who were residents of that State.
Canada–Turkey Tax Convention Act, 2010 — C-10.52 2
2 With reference to paragraph 1 of Article 6, it is understood that, in the case of immovable property situated in Canada, the provisions of that paragraph shall also apply to income from the alienation of immovable property.
Canada–Turkey Tax Convention Act, 2010 — C-10.52 3
3 With reference to Article 7, it is understood that, where an enterprise of a Contracting State has a permanent establishment in the other Contracting State, and the enterprise (a) effects sales in that other State of goods or merchandise of the same or similar kind as those sold through that permanent establishment, or (b) carries on other business activities in that other State of the same or similar kind as those effected through that permanent establishment profits derived from such sales and business activities may be taxed in that other Contracting State as part of the profits of the permanent establishment to the extent that the same or similar kind of sales or activities have been effected through the permanent establishment. However, the profits derived from such sales or activities shall not be taxed in that other Contracting State if the enterprise can prove that the sales or the activities have been carried on for other purposes than achieving benefits under this Agreement.
Canada–Turkey Tax Convention Act, 2010 — C-10.52 (a)
(a) effects sales in that other State of goods or merchandise of the same or similar kind as those sold through that permanent establishment, or
Canada–Turkey Tax Convention Act, 2010 — C-10.52 (b)
(b) carries on other business activities in that other State of the same or similar kind as those effected through that permanent establishment
Canada–Turkey Tax Convention Act, 2010 — C-10.52
profits derived from such sales and business activities may be taxed in that other Contracting State as part of the profits of the permanent establishment to the extent that the same or similar kind of sales or activities have been effected through the permanent establishment. However, the profits derived from such sales or activities shall not be taxed in that other Contracting State if the enterprise can prove that the sales or the activities have been carried on for other purposes than achieving benefits under this Agreement.
Canada–Turkey Tax Convention Act, 2010 — C-10.52 4
4 With reference to paragraph 1 of Article 7, it is understood that where an enterprise of a Contracting State which had carried on business in the other Contracting State through a permanent establishment situated therein, receives after it has ceased to carry on business as aforesaid, profits attributable to that permanent establishment, such profits may be taxed in that other State in accordance with the principles laid down in Article 7.
Canada–Turkey Tax Convention Act, 2010 — C-10.52 5
5 It is understood that, notwithstanding the provisions of Articles 7 and 8, profits derived from the operation of ships or aircraft used principally to transport passengers or goods exclusively between places in a Contracting State may be taxed in that State.
Canada–Turkey Tax Convention Act, 2010 — C-10.52 6
6 With reference to paragraph 3 of Article 10, it is understood that the term dividends in the case of Turkey shall also include the income from investment funds and investment trusts.
Canada–Turkey Tax Convention Act, 2010 — C-10.52 7
7 With reference to paragraph 2 of Article 21, it is understood that, in the case of income from an estate or trust, the tax charged by Canada shall, provided that the income is taxable in Turkey, not exceed 15 per cent of the gross amount of the income.
Canada–Turkey Tax Convention Act, 2010 — C-10.52 8
8 With reference to paragraph 1 of Article 25, it is understood that to be admissible, the application referred to in that paragraph must be submitted: (a) in the case of Canada, within two years from the first notification of the action which gives rise to taxation not in accordance with the Agreement; and (b) in the case of Turkey, within one year from the first notification of the action which gives rise to taxation not in accordance with the Agreement. However, if such period has expired, the taxpayer may, in any case, present an application to the competent authority of Turkey within a period of five years beginning on the first day of January of the calendar year next following the related taxable year. For that purpose, the related taxable year is the year in which the income subject to the action resulting in taxation not in accordance with the provisions of the Agreement is derived.
Canada–Turkey Tax Convention Act, 2010 — C-10.52 (a)
(a) in the case of Canada, within two years from the first notification of the action which gives rise to taxation not in accordance with the Agreement; and