GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Proclamation Giving Notice of the Coming into Force on December 31, 2004 of the Convention Between Canada and Romania for the Avoidance of Double Taxation — 1
1 For the purposes of this Convention, unless the context otherwise requires: (a) the terms a Contracting State and the other Contracting State mean Romania or Canada, as the context requires; (b) the term Romania , used in a geographical sense, means the State territory of Romania, including its territorial sea and air space over the territory and the territorial sea over which Romania exercises sovereignty, as well as the contiguous zone and the continental shelf and the exclusive economic zone over which Romania exercises, in accordance with its legislation and with the rules and principles of international law, sovereign rights and jurisdiction; (c) 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); (d) the term person includes an individual, a trust, a company, a partnership and any other body of persons; (e) the term company means any body corporate or any entity that 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 national means (i) any individual possessing the citizenship of a Contracting State, and (ii) any legal person, partnership or association deriving its status as such from the laws in force in a Contracting State; (h) the term international traffic means any voyage by 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 in the other Contracting State; (i) the term competent authority means: (i) in the case of Romania, the Minister of Public Finances or the Minister’s authorized representative, and (ii) in the case of Canada, the Minister of National Revenue or the Minister’s authorized representative.
Proclamation Giving Notice of the Coming into Force on December 31, 2004 of the Convention Between Canada and Romania for the Avoidance of Double Taxation — (a)
(a) the terms a Contracting State and the other Contracting State mean Romania or Canada, as the context requires;
Proclamation Giving Notice of the Coming into Force on December 31, 2004 of the Convention Between Canada and Romania for the Avoidance of Double Taxation — (b)
(b) the term Romania , used in a geographical sense, means the State territory of Romania, including its territorial sea and air space over the territory and the territorial sea over which Romania exercises sovereignty, as well as the contiguous zone and the continental shelf and the exclusive economic zone over which Romania exercises, in accordance with its legislation and with the rules and principles of international law, sovereign rights and jurisdiction;
Proclamation Giving Notice of the Coming into Force on December 31, 2004 of the Convention Between Canada and Romania for the Avoidance of Double Taxation — (c)
(c) 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);
Proclamation Giving Notice of the Coming into Force on December 31, 2004 of the Convention Between Canada and Romania for the Avoidance of Double Taxation — (i)
(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
Proclamation Giving Notice of the Coming into Force on December 31, 2004 of the Convention Between Canada and Romania for the Avoidance of Double Taxation — (ii)
(ii) the sea and airspace above every area referred to in clause (i);
Proclamation Giving Notice of the Coming into Force on December 31, 2004 of the Convention Between Canada and Romania for the Avoidance of Double Taxation — (d)
(d) the term person includes an individual, a trust, a company, a partnership and any other body of persons;
Proclamation Giving Notice of the Coming into Force on December 31, 2004 of the Convention Between Canada and Romania for the Avoidance of Double Taxation — (e)
(e) the term company means any body corporate or any entity that is treated as a body corporate for tax purposes;
Proclamation Giving Notice of the Coming into Force on December 31, 2004 of the Convention Between Canada and Romania for the Avoidance of Double Taxation — (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;
Proclamation Giving Notice of the Coming into Force on December 31, 2004 of the Convention Between Canada and Romania for the Avoidance of Double Taxation — (g)
(g) the term national means (i) any individual possessing the citizenship of a Contracting State, and (ii) any legal person, partnership or association deriving its status as such from the laws in force in a Contracting State;
Proclamation Giving Notice of the Coming into Force on December 31, 2004 of the Convention Between Canada and Romania for the Avoidance of Double Taxation — (i)
(i) any individual possessing the citizenship of a Contracting State, and
Proclamation Giving Notice of the Coming into Force on December 31, 2004 of the Convention Between Canada and Romania for the Avoidance of Double Taxation — (ii)
(ii) any legal person, partnership or association deriving its status as such from the laws in force in a Contracting State;
Proclamation Giving Notice of the Coming into Force on December 31, 2004 of the Convention Between Canada and Romania for the Avoidance of Double Taxation — (h)
(h) the term international traffic means any voyage by 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 in the other Contracting State;
Proclamation Giving Notice of the Coming into Force on December 31, 2004 of the Convention Between Canada and Romania for the Avoidance of Double Taxation — (i)
(i) the term competent authority means: (i) in the case of Romania, the Minister of Public Finances or the Minister’s authorized representative, and (ii) in the case of Canada, the Minister of National Revenue or the Minister’s authorized representative.
Proclamation Giving Notice of the Coming into Force on December 31, 2004 of the Convention Between Canada and Romania for the Avoidance of Double Taxation — (i)
(i) in the case of Romania, the Minister of Public Finances or the Minister’s authorized representative, and
Proclamation Giving Notice of the Coming into Force on December 31, 2004 of the Convention Between Canada and Romania for the Avoidance of Double Taxation — (ii)
(ii) in the case of Canada, the Minister of National Revenue or the Minister’s authorized representative.
Proclamation Giving Notice of the Coming into Force on December 31, 2004 of the Convention Between Canada and Romania for the Avoidance of Double Taxation — 2
2 As regards the application of the Convention at any time by a Contracting State, any term not defined therein shall, unless the context otherwise requires, have the meaning that it has at that time under the law of that State for the purposes of the taxes to which the Convention 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.
Proclamation Giving Notice of the Coming into Force on December 31, 2004 of the Convention Between Canada and Romania for the Avoidance of Double Taxation — 1
1 For the purposes of this Convention, 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; and (b) that State or an administrative territorial unit thereof in the case of Romania, or a political subdivision or local authority thereof in the case of Canada or any agency or instrumentality of that State, unit, subdivision or authority as the case may be.
Proclamation Giving Notice of the Coming into Force on December 31, 2004 of the Convention Between Canada and Romania for the Avoidance of Double Taxation — (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; and
Proclamation Giving Notice of the Coming into Force on December 31, 2004 of the Convention Between Canada and Romania for the Avoidance of Double Taxation — (b)
(b) that State or an administrative territorial unit thereof in the case of Romania, or a political subdivision or local authority thereof in the case of Canada or any agency or instrumentality of that State, unit, subdivision or authority as the case may be.
Proclamation Giving Notice of the Coming into Force on December 31, 2004 of the Convention Between Canada and Romania for the Avoidance of Double Taxation — 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 and 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; and (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.
Proclamation Giving Notice of the Coming into Force on December 31, 2004 of the Convention Between Canada and Romania for the Avoidance of Double Taxation — (a)
(a) the individual shall be deemed to be a resident only of the State in which the individual has a permanent home available and 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);
Proclamation Giving Notice of the Coming into Force on December 31, 2004 of the Convention Between Canada and Romania for the Avoidance of Double Taxation — (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;
Proclamation Giving Notice of the Coming into Force on December 31, 2004 of the Convention Between Canada and Romania for the Avoidance of Double Taxation — (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; and
Proclamation Giving Notice of the Coming into Force on December 31, 2004 of the Convention Between Canada and Romania for the Avoidance of Double Taxation — (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.
Proclamation Giving Notice of the Coming into Force on December 31, 2004 of the Convention Between Canada and Romania for the Avoidance of Double Taxation — 3
3 Where by reason of the provisions of paragraph 1 a person other than an individual 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 Convention 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 Convention.
Proclamation Giving Notice of the Coming into Force on December 31, 2004 of the Convention Between Canada and Romania for the Avoidance of Double Taxation — 1
1 For the purposes of this Convention, the term permanent establishment means a fixed place of business through which the business of an enterprise is wholly or partly carried on.
Proclamation Giving Notice of the Coming into Force on December 31, 2004 of the Convention Between Canada and Romania for the Avoidance of Double Taxation — 2
2 The term permanent establishment includes especially: (a) a place of management; (b) a branch; (c) an office; (d) a factory; (e) a shop; (f) a workshop, and (g) a mine, an oil or gas well, a quarry or any other place relating to the exploration for or the exploitation of natural resources.
Proclamation Giving Notice of the Coming into Force on December 31, 2004 of the Convention Between Canada and Romania for the Avoidance of Double Taxation — (g)
(g) a mine, an oil or gas well, a quarry or any other place relating to the exploration for or the exploitation of natural resources.
Proclamation Giving Notice of the Coming into Force on December 31, 2004 of the Convention Between Canada and Romania for the Avoidance of Double Taxation — 3
3 A building site or construction or installation project constitutes a permanent establishment only if it lasts more than twelve months.
Proclamation Giving Notice of the Coming into Force on December 31, 2004 of the Convention Between Canada and Romania for the Avoidance of Double Taxation — 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 stock of goods or merchandise belonging to the enterprise, displayed during an occasional and temporary trade fair or exhibition, and which is sold by the enterprise after the closing of the said fair or exhibition; (e) the maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise or of collecting information, for the enterprise; (f) 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; (g) the maintenance of a fixed place of business solely for any combination of activities mentioned in subparagraphs (a) to (f), provided that the overall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character.
Proclamation Giving Notice of the Coming into Force on December 31, 2004 of the Convention Between Canada and Romania for the Avoidance of Double Taxation — (a)
(a) the use of facilities solely for the purpose of storage, display or delivery of goods or merchandise belonging to the enterprise;
Proclamation Giving Notice of the Coming into Force on December 31, 2004 of the Convention Between Canada and Romania for the Avoidance of Double Taxation — (b)
(b) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of storage, display or delivery;
Proclamation Giving Notice of the Coming into Force on December 31, 2004 of the Convention Between Canada and Romania for the Avoidance of Double Taxation — (c)
(c) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of processing by another enterprise;
Proclamation Giving Notice of the Coming into Force on December 31, 2004 of the Convention Between Canada and Romania for the Avoidance of Double Taxation — (d)
(d) the maintenance of a stock of goods or merchandise belonging to the enterprise, displayed during an occasional and temporary trade fair or exhibition, and which is sold by the enterprise after the closing of the said fair or exhibition;
Proclamation Giving Notice of the Coming into Force on December 31, 2004 of the Convention Between Canada and Romania for the Avoidance of Double Taxation — (e)
(e) the maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise or of collecting information, for the enterprise;
Proclamation Giving Notice of the Coming into Force on December 31, 2004 of the Convention Between Canada and Romania for the Avoidance of Double Taxation — (f)
(f) 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;
Proclamation Giving Notice of the Coming into Force on December 31, 2004 of the Convention Between Canada and Romania for the Avoidance of Double Taxation — (g)
(g) the maintenance of a fixed place of business solely for any combination of activities mentioned in subparagraphs (a) to (f), provided that the overall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character.
Proclamation Giving Notice of the Coming into Force on December 31, 2004 of the Convention Between Canada and Romania for the Avoidance of Double Taxation — 5
5 Notwithstanding the provisions of paragraphs 1 and 2, where a person — other than an agent of an independent status to whom paragraph 7 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.
Proclamation Giving Notice of the Coming into Force on December 31, 2004 of the Convention Between Canada and Romania for the Avoidance of Double Taxation — 6
6 Notwithstanding the preceding provisions of this Article, an insurance company of a Contracting State shall, except in regard to reinsurance, be deemed to have a permanent establishment in the other Contracting State if it collects premiums in the territory of the other State or it insures risks situated therein through a person, other than an agent of an independent status to whom paragraph 7 applies.
Proclamation Giving Notice of the Coming into Force on December 31, 2004 of the Convention Between Canada and Romania for the Avoidance of Double Taxation — 7
7 An enterprise shall not be deemed to have a permanent establishment in a Contracting State merely because it carries on business in that 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.
Proclamation Giving Notice of the Coming into Force on December 31, 2004 of the Convention Between Canada and Romania for the Avoidance of Double Taxation — 8
8 The fact that a company which is a resident of a Contracting State controls or is controlled by a company which is a resident of the other Contracting State, or which carries on business in that other State (whether through a permanent establishment or otherwise), shall not of itself constitute either company a permanent establishment of the other.
Proclamation Giving Notice of the Coming into Force on December 31, 2004 of the Convention Between Canada and Romania for the Avoidance of Double Taxation — 1
1 Income derived by a resident of a Contracting State from immovable property (including income from agriculture or forestry) situated in the other Contracting State may be taxed in that other State.
Proclamation Giving Notice of the Coming into Force on December 31, 2004 of the Convention Between Canada and Romania for the Avoidance of Double Taxation — 2
2 For the purposes of this Convention, 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.
Proclamation Giving Notice of the Coming into Force on December 31, 2004 of the Convention Between Canada and Romania for the Avoidance of Double Taxation — 3
3 The provisions of paragraph 1 shall apply to income derived from the direct use, letting, or use in any other form of immovable property and to income from the alienation of such property.
Proclamation Giving Notice of the Coming into Force on December 31, 2004 of the Convention Between Canada and Romania for the Avoidance of Double Taxation — 4
4 The provisions of paragraphs 1 and 3 shall also apply to the income from immovable property of an enterprise and to income from immovable property used for the performance of independent personal services.
Proclamation Giving Notice of the Coming into Force on December 31, 2004 of the Convention Between Canada and Romania for the Avoidance of Double Taxation — 1
1 The profits of an enterprise of a Contracting State shall be taxable only in that State unless the enterprise carries on business in the other Contracting State through a permanent establishment situated therein. If the enterprise carries on or has carried on business as aforesaid, the profits of the enterprise may be taxed in the other State but only so much of them as is attributable to that permanent establishment.