GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Income Tax Conventions Implementation Act, 1996 — I-3.51 (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, 1996 — I-3.51 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 Convention to such person.
Income Tax Conventions Implementation Act, 1996 — I-3.51 1
1 For the purposes of this Convention, the term “permanent establishment” means a fixed place of business through which the business of a resident of a Contracting State is wholly or partly carried on.
Income Tax Conventions Implementation Act, 1996 — I-3.51 3
3 The term “permanent establishment” likewise encompasses: (a) a building site, a construction, installation or assembly project or supervisory activities in connection therewith, but only where such site, project or activities continue for a period of more than twelve months; (b) the furnishing of services, including consultancy services, by a resident through employees or other personnel engaged by the resident for such purpose, but only where activities of that nature continue (for the same or a connected project) within a Contracting State for a period of more than twelve months.
Income Tax Conventions Implementation Act, 1996 — I-3.51 (a)
(a) a building site, a construction, installation or assembly project or supervisory activities in connection therewith, but only where such site, project or activities continue for a period of more than twelve months;
Income Tax Conventions Implementation Act, 1996 — I-3.51 (b)
(b) the furnishing of services, including consultancy services, by a resident through employees or other personnel engaged by the resident for such purpose, but only where activities of that nature continue (for the same or a connected project) within a Contracting State for a period of more than twelve months.
Income Tax Conventions Implementation Act, 1996 — I-3.51 4
4 Notwithstanding the preceding provisions of this Article, the term “permanent establishment” in respect of a resident of a Contracting State 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 resident; (b) the maintenance of a stock of goods or merchandise belonging to the resident solely for the purpose of storage, display or delivery; (c) the maintenance of a stock of goods or merchandise belonging to the resident solely for the purpose of processing by another person; (d) the maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise, or of collecting information, for the resident; (e) the maintenance of a fixed place of business solely for the purpose of carrying on, for the resident, 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, 1996 — I-3.51 (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 resident;
Income Tax Conventions Implementation Act, 1996 — I-3.51 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, 1996 — I-3.51 2
2 For the purposes of this Convention, the term “immovable property” shall have the meaning which it has for taxation purposes in 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, 1996 — I-3.51 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.
Income Tax Conventions Implementation Act, 1996 — I-3.51 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, 1996 — I-3.51 2
2 Subject to the provisions of paragraph 3, where a resident of a Contracting State carries 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, 1996 — I-3.51 4
4 Insofar as it has been customary in a Contracting State to determine the business profits to be attributed to a permanent establishment on the basis of an apportionment, nothing in paragraph 2 shall preclude that Contracting State from determining the business profits to be taxed by such an apportionment as may be customary. The method of apportionment adopted shall, however, be such that the result shall be in accordance with the principles contained in this Article.
Income Tax Conventions Implementation Act, 1996 — I-3.51 5
5 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, 1996 — I-3.51 6
6 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, 1996 — I-3.51 7
7 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, 1996 — I-3.51 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, 1996 — I-3.51 2
2 Notwithstanding the provisions of paragraph 1 and of Article 7, profits derived by a resident of a Contracting State from a voyage of a ship 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, 1996 — I-3.51 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, 1996 — I-3.51 4
4 For the purposes of this Article, profits from the operation of ships or aircraft in international traffic shall include: (a) profits derived from the rental on a bare boat basis of ships or aircraft used in international traffic, and (b) profits derived from the use or rental of containers and related equipment, if such profits are incidental to the profits to which the provisions of paragraph 1 apply.
Income Tax Conventions Implementation Act, 1996 — I-3.51 (a)
(a) profits derived from the rental on a bare boat basis of ships or aircraft used in international traffic, and
Income Tax Conventions Implementation Act, 1996 — I-3.51 (b)
(b) profits derived from the use or rental of containers and related equipment,
Income Tax Conventions Implementation Act, 1996 — I-3.51
if such profits are incidental to the profits to which the provisions of paragraph 1 apply.
Income Tax Conventions Implementation Act, 1996 — I-3.51 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 income which would, but for those conditions, have accrued to one of the persons, but, by reason of those conditions, has not so accrued, may be included in the income of that person and taxed accordingly.
Income Tax Conventions Implementation Act, 1996 — I-3.51
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 income which would, but for those conditions, have accrued to one of the persons, but, by reason of those conditions, has not so accrued, may be included in the income of that person and taxed accordingly.
Income Tax Conventions Implementation Act, 1996 — I-3.51 2
2 Where a Contracting State includes in the income of a resident of that State - and taxes accordingly - income on which a resident of the other Contracting State has been charged to tax in that other State and the income so included is income 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 shall make an appropriate adjustment to the amount of tax charged therein on that income. 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, 1996 — I-3.51 3
3 A Contracting State shall not change the income of a person in the circumstances referred to in paragraph 1 after the expiry of the time limits provided in its national laws and, in any case, after five years from the end of the year in which the income which would be subject to such change would, but for the conditions referred to in paragraph 1, have accrued to that person.
Income Tax Conventions Implementation Act, 1996 — I-3.51 4
4 The provisions of paragraphs 2 and 3 shall not apply in the case of fraud, wilful default or neglect.
Income Tax Conventions Implementation Act, 1996 — I-3.51 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: (i) controls directly or indirectly at least 10 per cent of the voting power in the company paying the dividends where that company is a resident of Canada, (ii) holds directly at least 10 per cent of the capital of the company paying the dividends where that company is a resident of South Africa; (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 on the profits out of which the dividends are paid.
Income Tax Conventions Implementation Act, 1996 — I-3.51 (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: (i) controls directly or indirectly at least 10 per cent of the voting power in the company paying the dividends where that company is a resident of Canada, (ii) holds directly at least 10 per cent of the capital of the company paying the dividends where that company is a resident of South Africa;
Income Tax Conventions Implementation Act, 1996 — I-3.51 (i)
(i) controls directly or indirectly at least 10 per cent of the voting power in the company paying the dividends where that company is a resident of Canada,
Income Tax Conventions Implementation Act, 1996 — I-3.51 (ii)
(ii) holds directly at least 10 per cent of the capital of the company paying the dividends where that company is a resident of South Africa;
Income Tax Conventions Implementation Act, 1996 — I-3.51 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 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, 1996 — I-3.51 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 or Article 14, as the case may be, shall apply.
Income Tax Conventions Implementation Act, 1996 — I-3.51 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, 1996 — I-3.51 2
2 However, such interest may also be taxed in the Contracting State in which it arises and according to the laws of that State, but if a resident of the other Contracting State is the beneficial owner of the interest the tax so charged shall not exceed 10 per cent of the gross amount of the interest.
Income Tax Conventions Implementation Act, 1996 — I-3.51 3
3 Notwithstanding the provisions of paragraph 2: (a) interest arising in Canada and beneficially owned by a resident of South Africa shall be taxable only in South Africa if it is paid: (i) in respect of indebtedness of the government of Canada or of a political subdivision or local authority thereof, (ii) to the South African Reserve Bank; (b) interest arising in South Africa and beneficially owned by a resident of Canada shall be taxable only in Canada if it is paid: (i) in respect of indebtedness of the government of South Africa or of a political subdivision or local authority thereof, (ii) to the Bank of Canada, (iii) in respect of a loan made, guaranteed or insured, or a credit extended, guaranteed or insured by the Canadian Export Development Corporation; (c) interest arising in a Contracting State and paid to a resident of the other Contracting State which was constituted and is operated exclusively to administer or provide benefits under one or more pension, retirement or other employee benefits plans shall not be taxable in the first-mentioned State provided that: (i) the resident is the beneficial owner of the interest and is generally exempt from tax in the other State, and (ii) the interest is not derived from carrying on a trade or a business or from a related person; and (d) interest arising in a Contracting State and paid to a resident of the other Contracting State who is the beneficial owner thereof shall be taxable only in that other State to the extent that such interest is paid with respect to indebtedness resulting from the sale or furnishing on credit by a resident of that other State of any equipment, merchandise or services, except where the sale or furnishing is made between associated persons within the meaning of subparagraphs (a) or (b) of paragraph 1 of Article 9 or where the payer and the recipient of the interest are associated persons within the meaning of the same subparagraphs.
Income Tax Conventions Implementation Act, 1996 — I-3.51 (a)
(a) interest arising in Canada and beneficially owned by a resident of South Africa shall be taxable only in South Africa if it is paid: (i) in respect of indebtedness of the government of Canada or of a political subdivision or local authority thereof, (ii) to the South African Reserve Bank;
Income Tax Conventions Implementation Act, 1996 — I-3.51 (i)
(i) in respect of indebtedness of the government of Canada or of a political subdivision or local authority thereof,
Income Tax Conventions Implementation Act, 1996 — I-3.51 (b)
(b) interest arising in South Africa and beneficially owned by a resident of Canada shall be taxable only in Canada if it is paid: (i) in respect of indebtedness of the government of South Africa or of a political subdivision or local authority thereof, (ii) to the Bank of Canada, (iii) in respect of a loan made, guaranteed or insured, or a credit extended, guaranteed or insured by the Canadian Export Development Corporation;
Income Tax Conventions Implementation Act, 1996 — I-3.51 (i)
(i) in respect of indebtedness of the government of South Africa or of a political subdivision or local authority thereof,
Income Tax Conventions Implementation Act, 1996 — I-3.51 (iii)
(iii) in respect of a loan made, guaranteed or insured, or a credit extended, guaranteed or insured by the Canadian Export Development Corporation;
Income Tax Conventions Implementation Act, 1996 — I-3.51 (c)
(c) interest arising in a Contracting State and paid to a resident of the other Contracting State which was constituted and is operated exclusively to administer or provide benefits under one or more pension, retirement or other employee benefits plans shall not be taxable in the first-mentioned State provided that: (i) the resident is the beneficial owner of the interest and is generally exempt from tax in the other State, and (ii) the interest is not derived from carrying on a trade or a business or from a related person; and
Income Tax Conventions Implementation Act, 1996 — I-3.51 (i)
(i) the resident is the beneficial owner of the interest and is generally exempt from tax in the other State, and
Income Tax Conventions Implementation Act, 1996 — I-3.51 (ii)
(ii) the interest is not derived from carrying on a trade or a business or from a related person; and
Income Tax Conventions Implementation Act, 1996 — I-3.51 (d)
(d) interest arising in a Contracting State and paid to a resident of the other Contracting State who is the beneficial owner thereof shall be taxable only in that other State to the extent that such interest is paid with respect to indebtedness resulting from the sale or furnishing on credit by a resident of that other State of any equipment, merchandise or services, except where the sale or furnishing is made between associated persons within the meaning of subparagraphs (a) or (b) of paragraph 1 of Article 9 or where the payer and the recipient of the interest are associated persons within the meaning of the same subparagraphs.
Income Tax Conventions Implementation Act, 1996 — I-3.51 6
6 Interest shall be deemed to arise in a Contracting State when the payer is a resident of that State. Where, however, the person paying the interest, whether he is a resident of a Contracting State or not, has in a Contracting State a permanent establishment or a fixed base in connection with which the indebtedness on which the interest is paid was incurred, and such interest is borne by such permanent establishment or fixed base, then such interest shall be deemed to arise in the State in which the permanent establishment or fixed base is situated.
Income Tax Conventions Implementation Act, 1996 — I-3.51 7
7 Where, by reason of a special relationship between the payer and the beneficial owner or between both of them and some other person, the amount of the interest, having regard to the debt-claim for which it is paid, exceeds the amount which would have been agreed upon by the payer and the beneficial owner in the absence of such relationship, the provisions of this Article shall apply only to the last-mentioned amount. In such case, the excess part of the payments shall remain taxable according to the laws of each Contracting State, due regard being had to the other provisions of this Convention.
Income Tax Conventions Implementation Act, 1996 — I-3.51 2
2 However, such royalties may also be taxed in the Contracting State in which they arise and according to the laws of that State, but if a resident of the other Contracting State is the beneficial owner of the royalties the tax so charged shall not exceed: (a) 6 per cent of the gross amount of the royalties if they are: (i) copyright royalties and other like payments in respect of the production or reproduction of any literary, dramatic, musical or other artistic work (but not including royalties in respect of motion picture films nor royalties in respect of works on film or videotape or other means of reproduction for use in connection with television broadcasting), or (ii) royalties for the use of, or the right to use, computer software, or (iii) royalties for the use of, or the right to use, any patent or any information concerning industrial, commercial or scientific experience (but not including any such information provided in connection with a rental or franchise agreement); (b) 10 per cent of the gross amount of the royalties in all other cases.