GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Canada–United States Tax Convention Act, 1984 — C-10.7 “1
Article VI (Income from Real Property) shall be deleted and replaced by the following: “1 Income derived by a resident of a Contracting State from real property (including income from agriculture, forestry or other natural resources) situated in the other Contracting State may be taxed in that other State. 2 For the purposes of this Convention, the term real property shall have the meaning which it has under the taxation laws of the Contracting State in which the property in question is situated and shall include any option or similar right in respect thereof. The term shall in any case include usufruct of real property, rights to explore for or to exploit mineral deposits, sources and other natural resources and rights to amounts computed by reference to the amount or value of production from such resources; ships and aircraft shall not be regarded as real property. 3 The provisions of paragraph 1 shall apply to income derived from the direct use, letting or use in any other form of real property and to income from the alienation of such property.”
Canada–United States Tax Convention Act, 1984 — C-10.7 “1
“1 Income derived by a resident of a Contracting State from real property (including income from agriculture, forestry or other natural resources) situated in the other Contracting State may be taxed in that other State.
Canada–United States Tax Convention Act, 1984 — C-10.7 2
2 For the purposes of this Convention, the term real property shall have the meaning which it has under the taxation laws of the Contracting State in which the property in question is situated and shall include any option or similar right in respect thereof. The term shall in any case include usufruct of real property, rights to explore for or to exploit mineral deposits, sources and other natural resources and rights to amounts computed by reference to the amount or value of production from such resources; ships and aircraft shall not be regarded as real property.
Canada–United States Tax Convention Act, 1984 — C-10.7 3
3 The provisions of paragraph 1 shall apply to income derived from the direct use, letting or use in any other form of real property and to income from the alienation of such property.”
Canada–United States Tax Convention Act, 1984 — C-10.7 “1
Paragraph 1 of Article VIII (Transportation) shall be deleted and replaced by the following: “1 Notwithstanding the provisions of Articles VII (Business Profits), XII (Royalties) and XIII (Gains), profits derived by a resident of a Contracting State from the operation of ships or aircraft in international traffic, and gains derived by a resident of a Contracting State from the alienation of ships, aircraft or containers (including trailers and related equipment for the transport of containers) used principally in international traffic, shall be exempt from tax in the other Contracting State.”
Canada–United States Tax Convention Act, 1984 — C-10.7 “1
“1 Notwithstanding the provisions of Articles VII (Business Profits), XII (Royalties) and XIII (Gains), profits derived by a resident of a Contracting State from the operation of ships or aircraft in international traffic, and gains derived by a resident of a Contracting State from the alienation of ships, aircraft or containers (including trailers and related equipment for the transport of containers) used principally in international traffic, shall be exempt from tax in the other Contracting State.”
Canada–United States Tax Convention Act, 1984 — C-10.7 1
1 Paragraph 3 of Article XII (Royalties) shall be deleted and replaced by the following: “3 Notwithstanding the provisions of paragraph 2, copyright royalties and other like payments in respect of the production or reproduction of any literary, dramatic, musical or artistic work (but not including royalties in respect of motion pictures and works on film, videotape or other means of reproduction for use in connection with television) arising in a Contracting State and beneficially owned by a resident of the other Contracting State shall be taxable only in that other State.”
Canada–United States Tax Convention Act, 1984 — C-10.7 “3
“3 Notwithstanding the provisions of paragraph 2, copyright royalties and other like payments in respect of the production or reproduction of any literary, dramatic, musical or artistic work (but not including royalties in respect of motion pictures and works on film, videotape or other means of reproduction for use in connection with television) arising in a Contracting State and beneficially owned by a resident of the other Contracting State shall be taxable only in that other State.”
Canada–United States Tax Convention Act, 1984 — C-10.7 2
2 Paragraph 4 of Article XII (Royalties) shall be deleted and replaced by the following: “4 The term royalties as used in this Article means payments of any kind received as a consideration for the use of, or the right to use, any copyright of literary, artistic or scientific work (including motion pictures and works on film, videotape or other means of reproduction for use in connection with television), any patent, trade mark, design or model, plan, secret formula or process, or for the use of, or the right to use, tangible personal property or for information concerning industrial, commercial or scientific experience, and, notwithstanding the provisions of Article XIII (Gains), includes gains from the alienation of any intangible property or rights described in this paragraph to the extent that such gains are contingent on the productivity, use or subsequent disposition of such property or rights.”
Canada–United States Tax Convention Act, 1984 — C-10.7 “4
“4 The term royalties as used in this Article means payments of any kind received as a consideration for the use of, or the right to use, any copyright of literary, artistic or scientific work (including motion pictures and works on film, videotape or other means of reproduction for use in connection with television), any patent, trade mark, design or model, plan, secret formula or process, or for the use of, or the right to use, tangible personal property or for information concerning industrial, commercial or scientific experience, and, notwithstanding the provisions of Article XIII (Gains), includes gains from the alienation of any intangible property or rights described in this paragraph to the extent that such gains are contingent on the productivity, use or subsequent disposition of such property or rights.”
Canada–United States Tax Convention Act, 1984 — C-10.7 3
3 Subparagraph 6(b) of Article XII (Royalties) shall be deleted and replaced by the following: “(b) Where the royalties are for the use of, or the right to use, intangible property or tangible personal property in a Contracting State, then such royalties shall be deemed to arise in that State and not in the State of which the payer is a resident.”
Canada–United States Tax Convention Act, 1984 — C-10.7 “(b)
“(b) Where the royalties are for the use of, or the right to use, intangible property or tangible personal property in a Contracting State, then such royalties shall be deemed to arise in that State and not in the State of which the payer is a resident.”
Canada–United States Tax Convention Act, 1984 — C-10.7 1
1 Paragraph 3 of Article XIII (Gains) shall be deleted and replaced by the following: “3 For the purposes of this Article the term “ real property situated in the other Contracting State (a) In the case of real property situated in the United States, means a United States real property interest and real property referred to in Article VI (Income from Real Property) situated in the United States; and (b) In the case of real property situated in Canada means: (i) Real property referred to in Article VI (Income from Real Property) situated in Canada; (ii) A share of the capital stock of a company, the value of whose shares is derived principally from real property situated in Canada; and (iii) An interest in a partnership, trust or estate, the value of which is derived principally from real property situated in Canada.”
Canada–United States Tax Convention Act, 1984 — C-10.7 “3
“3 For the purposes of this Article the term “ real property situated in the other Contracting State (a) In the case of real property situated in the United States, means a United States real property interest and real property referred to in Article VI (Income from Real Property) situated in the United States; and (b) In the case of real property situated in Canada means: (i) Real property referred to in Article VI (Income from Real Property) situated in Canada; (ii) A share of the capital stock of a company, the value of whose shares is derived principally from real property situated in Canada; and (iii) An interest in a partnership, trust or estate, the value of which is derived principally from real property situated in Canada.”
Canada–United States Tax Convention Act, 1984 — C-10.7 (a)
(a) In the case of real property situated in the United States, means a United States real property interest and real property referred to in Article VI (Income from Real Property) situated in the United States; and
Canada–United States Tax Convention Act, 1984 — C-10.7 (b)
(b) In the case of real property situated in Canada means: (i) Real property referred to in Article VI (Income from Real Property) situated in Canada; (ii) A share of the capital stock of a company, the value of whose shares is derived principally from real property situated in Canada; and (iii) An interest in a partnership, trust or estate, the value of which is derived principally from real property situated in Canada.”
Canada–United States Tax Convention Act, 1984 — C-10.7 (i)
(i) Real property referred to in Article VI (Income from Real Property) situated in Canada;
Canada–United States Tax Convention Act, 1984 — C-10.7 (ii)
(ii) A share of the capital stock of a company, the value of whose shares is derived principally from real property situated in Canada; and
Canada–United States Tax Convention Act, 1984 — C-10.7 (iii)
(iii) An interest in a partnership, trust or estate, the value of which is derived principally from real property situated in Canada.”
Canada–United States Tax Convention Act, 1984 — C-10.7 2
2 Paragraph 5 of Article XIII (Gains) shall be deleted and replaced by the following: “5 The provisions of paragraph 4 shall not affect the right of a Contracting State to levy tax on gains from the alienation of property derived by an individual who is a resident of the other Contracting State if such individual: (a) Was a resident of the first-mentioned State for 120 months during any period of 20 consecutive years preceding the alienation of the property; and (b) Was a resident of the first-mentioned State at any time during the ten years immediately preceding the alienation of the property; and if such property (or property for which such property was substituted in an alienation the gain on which was not recognized for the purposes of taxation in the first-mentioned State) was owned by the individual at the time he ceased to be a resident of the first-mentioned State.”
Canada–United States Tax Convention Act, 1984 — C-10.7 “5
“5 The provisions of paragraph 4 shall not affect the right of a Contracting State to levy tax on gains from the alienation of property derived by an individual who is a resident of the other Contracting State if such individual: (a) Was a resident of the first-mentioned State for 120 months during any period of 20 consecutive years preceding the alienation of the property; and (b) Was a resident of the first-mentioned State at any time during the ten years immediately preceding the alienation of the property; and if such property (or property for which such property was substituted in an alienation the gain on which was not recognized for the purposes of taxation in the first-mentioned State) was owned by the individual at the time he ceased to be a resident of the first-mentioned State.”
Canada–United States Tax Convention Act, 1984 — C-10.7 (a)
(a) Was a resident of the first-mentioned State for 120 months during any period of 20 consecutive years preceding the alienation of the property; and
Canada–United States Tax Convention Act, 1984 — C-10.7 (b)
(b) Was a resident of the first-mentioned State at any time during the ten years immediately preceding the alienation of the property;
Canada–United States Tax Convention Act, 1984 — C-10.7
and if such property (or property for which such property was substituted in an alienation the gain on which was not recognized for the purposes of taxation in the first-mentioned State) was owned by the individual at the time he ceased to be a resident of the first-mentioned State.”
Canada–United States Tax Convention Act, 1984 — C-10.7 3
3 Paragraph 9 of Article XIII (Gains) shall be deleted and replaced by the following: “9. Where a person who is a resident of a Contracting State alienates a capital asset which may in accordance with this Article be taxed in the other Contracting State and (a) That person owned the asset on September 26, 1980 and was resident in the first-mentioned State on that date; or (b) The asset was acquired by that person in an alienation of property which qualified as a non-recognition transaction for the purposes of taxation in that other State; the amount of the gain which is liable to tax in that other State in accordance with this Article shall be reduced by the proportion of the gain attributable on a monthly basis to the period ending on December 31 of the year in which the Convention enters into force, or such greater portion of the gain as is shown to the satisfaction of the competent authority of the other State to be reasonably attributable to that period. For the purposes of this paragraph the term non-recognition transaction includes a transaction to which paragraph 8 applies and, in the case of taxation in the United States, a transaction that would have been a non-recognition transaction but for Sections 897(d) and 897(e) of the Internal Revenue Code. The provisions of this paragraph shall not apply to (c) An asset that on September 26, 1980 formed part of the business property of a permanent establishment or pertained to a fixed base of a resident of a Contracting State situated in the other Contracting State; (d) An alienation by a resident of a Contracting State of an asset that was owned at any time after September 26, 1980 and before such alienation by a person who was not at all times after that date while the asset was owned by such person a resident of that State; or (e) An alienation of an asset that was acquired by a person at any time after September 26, 1980 and before such alienation in a transaction other than a non-recognition transaction.”
Canada–United States Tax Convention Act, 1984 — C-10.7 “9.
“9. Where a person who is a resident of a Contracting State alienates a capital asset which may in accordance with this Article be taxed in the other Contracting State and (a) That person owned the asset on September 26, 1980 and was resident in the first-mentioned State on that date; or (b) The asset was acquired by that person in an alienation of property which qualified as a non-recognition transaction for the purposes of taxation in that other State; the amount of the gain which is liable to tax in that other State in accordance with this Article shall be reduced by the proportion of the gain attributable on a monthly basis to the period ending on December 31 of the year in which the Convention enters into force, or such greater portion of the gain as is shown to the satisfaction of the competent authority of the other State to be reasonably attributable to that period. For the purposes of this paragraph the term non-recognition transaction includes a transaction to which paragraph 8 applies and, in the case of taxation in the United States, a transaction that would have been a non-recognition transaction but for Sections 897(d) and 897(e) of the Internal Revenue Code. The provisions of this paragraph shall not apply to (c) An asset that on September 26, 1980 formed part of the business property of a permanent establishment or pertained to a fixed base of a resident of a Contracting State situated in the other Contracting State; (d) An alienation by a resident of a Contracting State of an asset that was owned at any time after September 26, 1980 and before such alienation by a person who was not at all times after that date while the asset was owned by such person a resident of that State; or (e) An alienation of an asset that was acquired by a person at any time after September 26, 1980 and before such alienation in a transaction other than a non-recognition transaction.”
Canada–United States Tax Convention Act, 1984 — C-10.7 (a)
(a) That person owned the asset on September 26, 1980 and was resident in the first-mentioned State on that date; or
Canada–United States Tax Convention Act, 1984 — C-10.7 (b)
(b) The asset was acquired by that person in an alienation of property which qualified as a non-recognition transaction for the purposes of taxation in that other State;
Canada–United States Tax Convention Act, 1984 — C-10.7
the amount of the gain which is liable to tax in that other State in accordance with this Article shall be reduced by the proportion of the gain attributable on a monthly basis to the period ending on December 31 of the year in which the Convention enters into force, or such greater portion of the gain as is shown to the satisfaction of the competent authority of the other State to be reasonably attributable to that period. For the purposes of this paragraph the term non-recognition transaction includes a transaction to which paragraph 8 applies and, in the case of taxation in the United States, a transaction that would have been a non-recognition transaction but for Sections 897(d) and 897(e) of the Internal Revenue Code. The provisions of this paragraph shall not apply to
Canada–United States Tax Convention Act, 1984 — C-10.7 (c)
(c) An asset that on September 26, 1980 formed part of the business property of a permanent establishment or pertained to a fixed base of a resident of a Contracting State situated in the other Contracting State;
Canada–United States Tax Convention Act, 1984 — C-10.7 (d)
(d) An alienation by a resident of a Contracting State of an asset that was owned at any time after September 26, 1980 and before such alienation by a person who was not at all times after that date while the asset was owned by such person a resident of that State; or
Canada–United States Tax Convention Act, 1984 — C-10.7 (e)
(e) An alienation of an asset that was acquired by a person at any time after September 26, 1980 and before such alienation in a transaction other than a non-recognition transaction.”
Canada–United States Tax Convention Act, 1984 — C-10.7 1
1 Paragraph 3 of Article XVI (Artistes and Athletes) shall be deleted and replaced by the following: “3 The provisions of paragraphs 1 and 2 shall not apply to the income of: (a) An athlete in respect of his activities as an employee of a team which participates in a league with regularly scheduled games in both Contracting States; or (b) A team described in subparagraph (a).”
Canada–United States Tax Convention Act, 1984 — C-10.7 “3
“3 The provisions of paragraphs 1 and 2 shall not apply to the income of: (a) An athlete in respect of his activities as an employee of a team which participates in a league with regularly scheduled games in both Contracting States; or (b) A team described in subparagraph (a).”
Canada–United States Tax Convention Act, 1984 — C-10.7 (a)
(a) An athlete in respect of his activities as an employee of a team which participates in a league with regularly scheduled games in both Contracting States; or
Canada–United States Tax Convention Act, 1984 — C-10.7 (b)
(b) A team described in subparagraph (a).”
Canada–United States Tax Convention Act, 1984 — C-10.7 2
2 There shall be added to Article XVI (Artistes and Athletes) a new paragraph 4, as follows: “4 Notwithstanding the provisions of Articles XIV (Independent Personal Services) and XV (Dependent Personal Services) an amount paid by a resident of a Contracting State to a resident of the other Contracting State as an inducement to sign an agreement relating to the performance of the services of an athlete (other than an amount referred to in paragraph 1 of Article XV (Dependent Personal Services)) may be taxed in the first-mentioned State, but the tax so charged shall not exceed 15 per cent of the gross amount of such payment.”
Canada–United States Tax Convention Act, 1984 — C-10.7 “4
“4 Notwithstanding the provisions of Articles XIV (Independent Personal Services) and XV (Dependent Personal Services) an amount paid by a resident of a Contracting State to a resident of the other Contracting State as an inducement to sign an agreement relating to the performance of the services of an athlete (other than an amount referred to in paragraph 1 of Article XV (Dependent Personal Services)) may be taxed in the first-mentioned State, but the tax so charged shall not exceed 15 per cent of the gross amount of such payment.”
Canada–United States Tax Convention Act, 1984 — C-10.7 1
1 The Title of Article XVII shall be deleted and replaced by the following: “WITHHOLDING OF TAXES IN RESPECT OF PERSONAL SERVICES”
Canada–United States Tax Convention Act, 1984 — C-10.7 2
2 Paragraph 2 of Article XVII (Withholding of Taxes in Respect of Personal Services) shall be deleted and replaced by the following: “2 Where the competent authority of a Contracting State considers that an amount that would otherwise be deducted or withheld from any amount paid or credited to an individual who is a resident of the other Contracting State in respect of the performance of personal services in the first-mentioned State is excessive in relation to the estimated tax liability for the taxable year of that individual in the first-mentioned State, it may determine that a lesser amount will be deducted or withheld.”
Canada–United States Tax Convention Act, 1984 — C-10.7 “2
“2 Where the competent authority of a Contracting State considers that an amount that would otherwise be deducted or withheld from any amount paid or credited to an individual who is a resident of the other Contracting State in respect of the performance of personal services in the first-mentioned State is excessive in relation to the estimated tax liability for the taxable year of that individual in the first-mentioned State, it may determine that a lesser amount will be deducted or withheld.”
Canada–United States Tax Convention Act, 1984 — C-10.7 1
1 Paragraph 1 of Article XVIII (Pensions and Annuities) shall be deleted and replaced by the following: “1. Pensions and annuities arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other State, but the amount of any such pension that would be excluded from taxable income in the first-mentioned State if the recipient were a resident thereof shall be exempt from taxation in that other State.”
Canada–United States Tax Convention Act, 1984 — C-10.7 “1.
“1. Pensions and annuities arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other State, but the amount of any such pension that would be excluded from taxable income in the first-mentioned State if the recipient were a resident thereof shall be exempt from taxation in that other State.”
Canada–United States Tax Convention Act, 1984 — C-10.7 2
2 Subparagraph 2(b) of Article XVIII (Pensions and Annuities) shall be deleted and replaced by the following: “(b) Annuities 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 an annuity payment, the tax so charged shall not exceed 15 per cent of the portion of such payment that would not be excluded from taxable income in the first-mentioned State if the beneficial owner were a resident thereof.”