GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Income Tax Conventions Implementation Act, 1999 — I-3.54 (f)
(f) a statement that the applicant State has pursued all means available in its own territory to obtain the information, except those that would give rise to disproportionate difficulties.
Income Tax Conventions Implementation Act, 1999 — I-3.54
If the foregoing understanding meets with the approval of the Government of Canada, I have the further honour to propose that this Note and your affirmative Note in reply shall constitute an agreement between our Governments which shall become an integral part of the Convention on the date of entry into force of the Protocol.
Income Tax Conventions Implementation Act, 1999 — I-3.54
Please accept, your Excellency, the assurances of my highest consideration.
Income Tax Conventions Implementation Act, 1999 — I-3.54
I have the honour to acknowledge the receipt of Your Excellency’s note dated 8 may 2012, which reads as follows:
Income Tax Conventions Implementation Act, 1999 — I-3.54
Please accept, your Excellency, the assurances of my highest consideration.”
Income Tax Conventions Implementation Act, 1999 — I-3.54
I have the further honour to confirm, on behalf of the Government of Canada, that the understanding contained in Your Excellency’s Note is acceptable to the Government of Canada and to confirm that Your Excellency’s Note and this reply shall constitute an agreement between our Governments which shall become an integral part of the Convention on the date of entry into force of the Protocol.
Income Tax Conventions Implementation Act, 1999 — I-3.54
Accept, Your Excellency, the expression of my highest consideration.
Income Tax Conventions Implementation Act, 1999 — I-3.54 11
11 (2) Subsection (1) applies (a) in Canada, (i) in respect of tax withheld at the source on amounts paid or credited to non-residents, after December 31, 2001, and (ii) in respect of other Canadian taxes, for taxation years beginning after December 31, 2001; and (b) in Portugal, (i) in respect of tax withheld at source, the fact giving rise to them appearing after December 31, 2001, and (ii) in respect of other taxes, to income derived during any taxable period beginning after December 31, 2001.
Income Tax Conventions Implementation Act, 2001 — I-3.55
Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows:
Income Tax Conventions Implementation Act, 2001 — I-3.55 1
Short title 1 This Act may be cited as the Income Tax Conventions Implementation Act, 2001 .
Income Tax Conventions Implementation Act, 2001 — I-3.55 2
Citation of Part 1 2 This Part may be cited as the Canada — Slovenia Income Tax Convention Act, 2001 .
Income Tax Conventions Implementation Act, 2001 — I-3.55 3
Definition of Convention 3 In this Part, Convention means the Convention between the Government of Canada and the Government of the Republic of Slovenia set out in Schedule 1.
Income Tax Conventions Implementation Act, 2001 — I-3.55 4
Convention approved 4 The Convention is approved and has the force of law in Canada during the period that the Convention, by its terms, is in force.
Income Tax Conventions Implementation Act, 2001 — I-3.55 5
Inconsistent laws — general rule 5 (1) Subject to subsection (2), in the event of any inconsistency between the provisions of this Part or the Convention and the provisions of any other law, the provisions of this Part and the Convention prevail to the extent of the inconsistency. Inconsistent laws — exception (2) In the event of any inconsistency between the provisions of the Convention and the provisions of the Income Tax Conventions Interpretation Act , the provisions of that Act prevail to the extent of the inconsistency.
Income Tax Conventions Implementation Act, 2001 — I-3.55 6
Regulations 6 The Minister of National Revenue may make any regulations that are necessary for carrying out the Convention or for giving effect to any of its provisions.
Income Tax Conventions Implementation Act, 2001 — I-3.55 Publication of notice
Publication of notice * 7 The Minister of Finance shall cause a notice of the day on which the Convention enters into force and of the day on which it ceases to have effect to be published in the Canada Gazette within 60 days after its entry into force or termination. * [Note: Convention in force August 12, 2002, see Canada Gazette Part I, Volume 136, page 2474.]
Income Tax Conventions Implementation Act, 2001 — I-3.55 8
Citation of Part 2 8 This Part may be cited as the Canada — Ecuador Income Tax Convention Act, 2001 .
Income Tax Conventions Implementation Act, 2001 — I-3.55 9
Definition of Convention 9 In this Part, Convention means the Convention between the Government of Canada and the Government of the Republic of Ecuador set out in Part 1 of Schedule 2, as amended by the protocol set out in Part 2 of that Schedule.
Income Tax Conventions Implementation Act, 2001 — I-3.55 10
Convention approved 10 The Convention is approved and has the force of law in Canada during the period that the Convention, by its terms, is in force.
Income Tax Conventions Implementation Act, 2001 — I-3.55 11
Inconsistent laws — general rule 11 (1) Subject to subsection (2), in the event of any inconsistency between the provisions of this Part or the Convention and the provisions of any other law, the provisions of this Part and the Convention prevail to the extent of the inconsistency. Inconsistent laws — exception (2) In the event of any inconsistency between the provisions of the Convention and the provisions of the Income Tax Conventions Interpretation Act , the provisions of that Act prevail to the extent of the inconsistency.
Income Tax Conventions Implementation Act, 2001 — I-3.55 12
Regulations 12 The Minister of National Revenue may make any regulations that are necessary for carrying out the Convention or for giving effect to any of its provisions.
Income Tax Conventions Implementation Act, 2001 — I-3.55 Publication of notice
Publication of notice * 13 The Minister of Finance shall cause a notice of the day on which the Convention enters into force and of the day on which it ceases to have effect to be published in the Canada Gazette within 60 days after its entry into force or termination. * [Note: Convention and Protocol in force December 20, 2001, see Canada Gazette Part I, Volume 136, page 361.]
Income Tax Conventions Implementation Act, 2001 — I-3.55 14
Citation of Part 3 14 This Part may be cited as the Canada — Venezuela Income Tax Convention Act, 2001 .
Income Tax Conventions Implementation Act, 2001 — I-3.55 15
Definition of Convention 15 In this Part, Convention means the Convention between the Government of Canada and the Government of the Bolivarian Republic of Venezuela set out in Part 1 of Schedule 3, as amended by the Protocol set out in Part 2 of that Schedule.
Income Tax Conventions Implementation Act, 2001 — I-3.55 16
Convention approved 16 The Convention is approved and has the force of law in Canada during the period that, by its terms, it is in force.
Income Tax Conventions Implementation Act, 2001 — I-3.55 17
Inconsistent laws — general rule 17 (1) Subject to subsection (2), in the event of any inconsistency between the provisions of this Part or of the Convention and the provisions of any other law, the provisions of this Part and of the Convention prevail to the extent of the inconsistency. Inconsistent laws — exception (2) In the event of any inconsistency between the provisions of the Convention and the provisions of the Income Tax Conventions Interpretation Act , the provisions of that Act prevail to the extent of the inconsistency.
Income Tax Conventions Implementation Act, 2001 — I-3.55 18
Regulations 18 The Minister of National Revenue may make any regulations that are necessary for carrying out the Convention or for giving effect to any of its provisions.
Income Tax Conventions Implementation Act, 2001 — I-3.55 Publication of notice
Publication of notice * 19 The Minister of Finance shall cause a notice of the day on which the Convention enters into force and of the day on which it ceases to have effect to be published in the Canada Gazette within 60 days after its entry into force or termination. * [Note: Convention in force May 5, 2004, see Canada Gazette Part I, volume 138, page 1879.]
Income Tax Conventions Implementation Act, 2001 — I-3.55 20
Citation of Part 4 20 This Part may be cited as the Canada — Peru Income Tax Convention Act, 2001 .
Income Tax Conventions Implementation Act, 2001 — I-3.55 21
Definition of Convention 21 In this Part, Convention means the Convention between the Government of Canada and the Government of the Republic of Peru set out in Part 1 of Schedule 4, as amended by the protocol set out in Part 2 of that Schedule.
Income Tax Conventions Implementation Act, 2001 — I-3.55 22
Convention approved 22 The Convention is approved and has the force of law in Canada during the period that the Convention, by its terms, is in force.
Income Tax Conventions Implementation Act, 2001 — I-3.55 23
Inconsistent laws — general rule 23 (1) Subject to subsection (2), in the event of any inconsistency between the provisions of this Part or the Convention and the provisions of any other law, the provisions of this Part and the Convention prevail to the extent of the inconsistency. Inconsistent laws — exception (2) In the event of any inconsistency between the provisions of the Convention and the provisions of the Income Tax Conventions Interpretation Act , the provisions of that Act prevail to the extent of the inconsistency.
Income Tax Conventions Implementation Act, 2001 — I-3.55 24
Regulations 24 The Minister of National Revenue may make any regulations that are necessary for carrying out the Convention or for giving effect to any of its provisions.
Income Tax Conventions Implementation Act, 2001 — I-3.55 Publication of notice
Publication of notice * 25 The Minister of Finance shall cause a notice of the day on which the Convention enters into force and of the day on which it ceases to have effect to be published in the Canada Gazette within 60 days after its entry into force or termination. * [Note: Convention and Protocol in force February 17, 2003, see Canada Gazette Part I, Volume 137, page 1011.]
Income Tax Conventions Implementation Act, 2001 — I-3.55 26
Citation of Part 5 26 This Part may be cited as the Canada — Senegal Income Tax Convention Act, 2001 .
Income Tax Conventions Implementation Act, 2001 — I-3.55 27
Definition of Convention 27 In this Part, Convention means the Convention between the Government of Canada and the Government of the Republic of Senegal set out in Schedule 5.
Income Tax Conventions Implementation Act, 2001 — I-3.55 28
Convention approved 28 The Convention is approved and has the force of law in Canada during the period that the Convention, by its terms, is in force.
Income Tax Conventions Implementation Act, 2001 — I-3.55 29
Inconsistent laws — general rule 29 (1) Subject to subsection (2), in the event of any inconsistency between the provisions of this Part or the Convention and the provisions of any other law, the provisions of this Part and the Convention prevail to the extent of the inconsistency. Inconsistent laws — exception (2) In the event of any inconsistency between the provisions of the Convention and the provisions of the Income Tax Conventions Interpretation Act , the provisions of that Act prevail to the extent of the inconsistency.
Income Tax Conventions Implementation Act, 2001 — I-3.55 30
Regulations 30 The Minister of National Revenue may make any regulations that are necessary for carrying out the Convention or for giving effect to any of its provisions.
Income Tax Conventions Implementation Act, 2001 — I-3.55 Publication of notice
Publication of notice * 31 The Minister of Finance shall cause a notice of the day on which the Convention enters into force and of the day on which it ceases to have effect to be published in the Canada Gazette within 60 days after its entry into force or termination. * [Note: Convention in force October 7, 2003, see Canada Gazette Part I, Volume 137, page 3556.]
Income Tax Conventions Implementation Act, 2001 — I-3.55 32
Citation of Part 6 32 This Part may be cited as the Canada — Czech Republic Income Tax Convention Act, 2001 .
Income Tax Conventions Implementation Act, 2001 — I-3.55 33
Definition of Convention 33 In this Part, Convention means the Convention between the Government of Canada and the Government of the Czech Republic set out in Schedule 6.
Income Tax Conventions Implementation Act, 2001 — I-3.55 34
Convention approved 34 The Convention is approved and has the force of law in Canada during the period that the Convention, by its terms, is in force.
Income Tax Conventions Implementation Act, 2001 — I-3.55 35
Inconsistent laws — general rule 35 (1) Subject to subsection (2), in the event of any inconsistency between the provisions of this Part or the Convention and the provisions of any other law, the provisions of this Part and the Convention prevail to the extent of the inconsistency. Inconsistent laws — exception (2) In the event of any inconsistency between the provisions of the Convention and the provisions of the Income Tax Conventions Interpretation Act , the provisions of that Act prevail to the extent of the inconsistency.
Income Tax Conventions Implementation Act, 2001 — I-3.55 36
Regulations 36 The Minister of National Revenue may make any regulations that are necessary for carrying out the Convention or for giving effect to any of its provisions.
Income Tax Conventions Implementation Act, 2001 — I-3.55 Publication of notice
Publication of notice * 37 The Minister of Finance shall cause a notice of the day on which the Convention enters into force and of the day on which it ceases to have effect to be published in the Canada Gazette within 60 days after its entry into force or termination. * [Note: Convention in force May 28, 2002, see Canada Gazette Part I, Volume 136, page 2290.]
Income Tax Conventions Implementation Act, 2001 — I-3.55 38
Citation of Part 7 38 This Part may be cited as the Canada — Slovak Republic Income Tax Agreement Act, 2001 .
Income Tax Conventions Implementation Act, 2001 — I-3.55 39
Definition of Agreement 39 In this Part, Agreement means the Agreement between the Government of Canada and the Government of the Slovak Republic set out in Schedule 7.
Income Tax Conventions Implementation Act, 2001 — I-3.55 40
Agreement approved 40 The Agreement is approved and has the force of law in Canada during the period that the Agreement, by its terms, is in force.
Income Tax Conventions Implementation Act, 2001 — I-3.55 41
Inconsistent laws — general rule 41 (1) Subject to subsection (2), in the event of any inconsistency between the provisions of this Part or the Agreement and the provisions of any other law, the provisions of this Part and the Agreement prevail to the extent of the inconsistency. Inconsistent laws — exception (2) In the event of any inconsistency between the provisions of the Agreement and the provisions of the Income Tax Conventions Interpretation Act , the provisions of that Act prevail to the extent of the inconsistency.
Income Tax Conventions Implementation Act, 2001 — I-3.55 42
Regulations 42 The Minister of National Revenue may make any regulations that are necessary for carrying out the Agreement or for giving effect to any of its provisions.
Income Tax Conventions Implementation Act, 2001 — I-3.55 Publication of notice
Publication of notice * 43 The Minister of Finance shall cause a notice of the day on which the Agreement enters into force and of the day on which it ceases to have effect to be published in the Canada Gazette within 60 days after its entry into force or termination. * [Note: Agreement in force December 20, 2001, see Canada Gazette Part I, Volume 136, page 362.]
Income Tax Conventions Implementation Act, 2001 — I-3.55 46
46 (1) [Amendment] * (2) Subsection (1) comes into force on the day following the day on which the Agreement set out in Part 1 of Schedule 8 enters into force. * [Note: Agreement in force March 28, 2002, see Canada Gazette Part I, Volume 136, page 1477.]
Income Tax Conventions Implementation Act, 2001 — I-3.55 Agreement approved
Agreement approved * 47 The Agreement set out in Part 1 of Schedule 8, as amended by the Protocol set out in Part 2 of that Schedule, is approved and has the force of law in Canada during the period that, by its terms, it is in force. * [Note: Agreement and Protocol in force March 28, 2002, see Canada Gazette Part I, Volume 136, page 1477.]
Income Tax Conventions Implementation Act, 2001 — I-3.55
The Government of Canada and the Government of the Republic of Slovenia, desiring to conclude a Convention for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital, have agreed as follows:
Income Tax Conventions Implementation Act, 2001 — I-3.55
This Convention shall apply to persons who are residents of one or both of the Contracting States.
Income Tax Conventions Implementation Act, 2001 — I-3.55 1
1 This Convention shall apply to taxes on income and on capital imposed on behalf of Canada and on behalf of Slovenia or of its political subdivisions or local authorities, irrespective of the manner in which they are levied.
Income Tax Conventions Implementation Act, 2001 — I-3.55 2
2 There shall be regarded as taxes on income and on capital all taxes imposed on total income, on total capital, or on elements of income or of capital, including taxes on gains from the alienation of movable or immovable property, as well as taxes on capital appreciation.
Income Tax Conventions Implementation Act, 2001 — I-3.55 3
3 The existing taxes to which the Convention shall apply are: (a) in the case of Canada: the taxes imposed by the Government of Canada under the Income Tax Act , (hereinafter referred to as “Canadian tax”); (b) in the case of the Republic of Slovenia: (i) the tax on profits of legal persons; (ii) the tax on income of individuals, including wages and salaries, income from agricultural activities, income from business and income from immovable and movable property; (hereinafter referred to as “Slovenian tax”).
Income Tax Conventions Implementation Act, 2001 — I-3.55 (a)
(a) in the case of Canada: the taxes imposed by the Government of Canada under the Income Tax Act , (hereinafter referred to as “Canadian tax”);
Income Tax Conventions Implementation Act, 2001 — I-3.55
the taxes imposed by the Government of Canada under the Income Tax Act , (hereinafter referred to as “Canadian tax”);
Income Tax Conventions Implementation Act, 2001 — I-3.55 (b)
(b) in the case of the Republic of Slovenia: (i) the tax on profits of legal persons; (ii) the tax on income of individuals, including wages and salaries, income from agricultural activities, income from business and income from immovable and movable property; (hereinafter referred to as “Slovenian tax”).
Income Tax Conventions Implementation Act, 2001 — I-3.55 (i)
(i) the tax on profits of legal persons;
Income Tax Conventions Implementation Act, 2001 — I-3.55 (ii)
(ii) the tax on income of individuals, including wages and salaries, income from agricultural activities, income from business and income from immovable and movable property;
Income Tax Conventions Implementation Act, 2001 — I-3.55
(hereinafter referred to as “Slovenian tax”).
Income Tax Conventions Implementation Act, 2001 — I-3.55 4
4 The Convention shall also apply to any identical or substantially similar taxes which are imposed after the date of signature of the Convention in addition to, or in place of, the taxes mentioned in paragraph 3. The competent authorities of the Contracting States shall notify each other of any important changes which have been made in their respective taxation laws.
Income Tax Conventions Implementation Act, 2001 — I-3.55 1
1 For the purposes of this Convention, unless the context otherwise requires: (a) the term Canada used in a geographical sense, means the territory of Canada, including: (i) any area beyond the territorial sea of Canada which, in accordance with international law and the laws of Canada, is an area within which Canada may exercise rights with respect to the seabed and subsoil and their natural resources; (ii) the sea and airspace above every area referred to in subparagraph (i) in respect of any activity carried on in connection with the exploration for or the exploitation of the natural resources referred to therein; (b) the term Slovenia means the Republic of Slovenia and, when used in a geographical sense, the territory of the Republic of Slovenia, including the sea area, the seabed and subsoil adjacent to the territorial sea of the Republic of Slovenia, if the Republic of Slovenia may exercise its sovereign rights and jurisdiction in accordance with its domestic legislation and international law; (c) the terms a Contracting State and the other Contracting State mean, as the context requires, Canada or Slovenia; (d) the terms enterprise of a Contracting State and enterprise of the other Contracting State means 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; (e) the term person includes an individual, a company and any other body of persons and, in the case of Canada, the term also includes a trust; (f) the term company means any body corporate or any entity which is treated as a body corporate for tax purposes; (g) the term competent authority means: (i) in the case of Canada, the Minister of National Revenue or the Minister’s authorized representative; (ii) in the case of Slovenia, the Ministry of Finance of the Republic of Slovenia or its authorized representative; (h) the term national means: (i) any individual possessing the nationality of a Contracting State; (ii) any legal person, partnership and association deriving its status as such from the laws in force in a Contracting State; (i) the term international traffic means any transport by a ship or aircraft operated by an enterprise of a Contracting State, except when the ship or aircraft is operated solely between places in the other Contracting State.
Income Tax Conventions Implementation Act, 2001 — I-3.55 (a)
(a) the term Canada used in a geographical sense, means the territory of Canada, including: (i) any area beyond the territorial sea of Canada which, in accordance with international law and the laws of Canada, is an area within which Canada may exercise rights with respect to the seabed and subsoil and their natural resources; (ii) the sea and airspace above every area referred to in subparagraph (i) in respect of any activity carried on in connection with the exploration for or the exploitation of the natural resources referred to therein;
Income Tax Conventions Implementation Act, 2001 — I-3.55 (i)
(i) any area beyond the territorial sea of Canada which, in accordance with international law and the laws of Canada, is an area within which Canada may exercise rights with respect to the seabed and subsoil and their natural resources;
Income Tax Conventions Implementation Act, 2001 — I-3.55 (ii)
(ii) the sea and airspace above every area referred to in subparagraph (i) in respect of any activity carried on in connection with the exploration for or the exploitation of the natural resources referred to therein;
Income Tax Conventions Implementation Act, 2001 — I-3.55 (b)
(b) the term Slovenia means the Republic of Slovenia and, when used in a geographical sense, the territory of the Republic of Slovenia, including the sea area, the seabed and subsoil adjacent to the territorial sea of the Republic of Slovenia, if the Republic of Slovenia may exercise its sovereign rights and jurisdiction in accordance with its domestic legislation and international law;
Income Tax Conventions Implementation Act, 2001 — I-3.55 (c)
(c) the terms a Contracting State and the other Contracting State mean, as the context requires, Canada or Slovenia;