GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Canada — Norway Tax Convention Act, 2002 — C-7.7
a) where an enterprise of a Contracting State carrying on offshore activities in the other Contracting State is associated with another enterprise carrying on substantially similar offshore activities there, the former enterprise shall be deemed to be carrying on all such activities of the latter enterprise, with the exception of activities which are carried on at the same time as its own activities; and
Canada — Norway Tax Convention Act, 2002 — C-7.7
b) two enterprises shall be deemed to be associated if one participates directly or indirectly in the management or control of the other, or if the same persons participate directly or indirectly in the management or control of both enterprises.
Canada — Norway Tax Convention Act, 2002 — C-7.7 4
4 Profits derived by an enterprise of a Contracting State from the transportation of supplies or personnel by ship or aircraft to a location, or between locations, where activities in connection with the exploration or exploitation of the seabed and subsoil and their natural resources are being carried on in a Contracting State, or from the operation of tugboats and other vessels auxiliary to such activities, shall be taxable only in the first-mentioned State. The provisions of this paragraph shall apply only when such ships, vessels or aircraft are operated in international traffic. 5 a) Subject to subparagraph b) of this paragraph, salaries, wages and similar remuneration derived by a resident of a Contracting State in respect of an employment connected with the exploration or exploitation of the seabed and subsoil and their natural resources situated in the other Contracting State may, to the extent that the duties are performed offshore in that other State, be taxed in that other State. However, such remuneration shall be taxable only in the first-mentioned State if the employment is carried on offshore for an employer who is not a resident of the other State and for a period or periods not exceeding in the aggregate 30 days in any 12-month period. b) salaries, wages and similar remuneration derived by a resident of a Contracting State in respect of an employment exercised aboard a ship or aircraft engaged in the transportation of supplies or personnel to a location, or between locations, where activities connected with the exploration or exploitation of the seabed and subsoil and their natural resources are being carried on in the other Contracting State, or in respect of an employment exercised aboard a tugboat and other vessels operated auxiliary to such activities, may be taxed in the Contracting State of which the enterprise carrying on the activities is a resident. The provisions of this subparagraph shall apply only when such ships, vessels or aircraft are operated in international traffic.
Canada — Norway Tax Convention Act, 2002 — C-7.7 5
5 a) Subject to subparagraph b) of this paragraph, salaries, wages and similar remuneration derived by a resident of a Contracting State in respect of an employment connected with the exploration or exploitation of the seabed and subsoil and their natural resources situated in the other Contracting State may, to the extent that the duties are performed offshore in that other State, be taxed in that other State. However, such remuneration shall be taxable only in the first-mentioned State if the employment is carried on offshore for an employer who is not a resident of the other State and for a period or periods not exceeding in the aggregate 30 days in any 12-month period.
Canada — Norway Tax Convention Act, 2002 — C-7.7
b) salaries, wages and similar remuneration derived by a resident of a Contracting State in respect of an employment exercised aboard a ship or aircraft engaged in the transportation of supplies or personnel to a location, or between locations, where activities connected with the exploration or exploitation of the seabed and subsoil and their natural resources are being carried on in the other Contracting State, or in respect of an employment exercised aboard a tugboat and other vessels operated auxiliary to such activities, may be taxed in the Contracting State of which the enterprise carrying on the activities is a resident. The provisions of this subparagraph shall apply only when such ships, vessels or aircraft are operated in international traffic.
Canada — Norway Tax Convention Act, 2002 — C-7.7 6
6 Gains derived by a resident of a Contracting State from the alienation of: a) exploration or exploitation rights; or b) property situated in the other State and used in connection with the exploration or exploitation of the seabed and subsoil and their natural resources situated in that other State; or c) shares of a company or an interest in a partnership or a trust deriving their value or the greater part of their value directly or indirectly from such rights or such property or from such rights and such property taken together, may be taxed in that other State. In this paragraph, the term “exploration or exploitation rights” means rights to assets to be produced by the exploration or exploitation of the seabed and subsoil and their natural resources in the other Contracting State, including rights to interests in or to the benefit of such assets.
Canada — Norway Tax Convention Act, 2002 — C-7.7
a) exploration or exploitation rights; or
Canada — Norway Tax Convention Act, 2002 — C-7.7
b) property situated in the other State and used in connection with the exploration or exploitation of the seabed and subsoil and their natural resources situated in that other State; or
Canada — Norway Tax Convention Act, 2002 — C-7.7
c) shares of a company or an interest in a partnership or a trust deriving their value or the greater part of their value directly or indirectly from such rights or such property or from such rights and such property taken together,
Canada — Norway Tax Convention Act, 2002 — C-7.7
may be taxed in that other State. In this paragraph, the term “exploration or exploitation rights” means rights to assets to be produced by the exploration or exploitation of the seabed and subsoil and their natural resources in the other Contracting State, including rights to interests in or to the benefit of such assets.
Canada — Norway Tax Convention Act, 2002 — C-7.7 7
7 For the purposes of this Article, the term “Canada” and “Norway”, as the case may be, includes the sea or airspace above the area within which Canada or Norway, as the case may be, in accordance with international law and its national law, may exercise rights with respect to the seabed and subsoil and their natural resources.
Canada — Norway Tax Convention Act, 2002 — C-7.7 1
1 Subject to the provisions of paragraph 2, items of income of a resident of a Contracting State which are not dealt with in the foregoing Articles of this Convention shall be taxable only in that State.
Canada — Norway Tax Convention Act, 2002 — C-7.7 2
2 However, if such income is derived by a resident of a Contracting State from sources in the other Contracting State, such income may also be taxed in the State in which it arises, and according to the laws of that State. Where such income is income from a trust, other than a trust to which contributions were deductible, the tax so charged shall, provided that the income is taxable in the Contracting State in which the beneficial owner is a resident, not exceed 15 per cent of the gross amount of the income.
Canada — Norway Tax Convention Act, 2002 — C-7.7 1
1 Capital represented by immovable property owned by a resident of a Contracting State and situated in the other Contracting State may be taxed in that other State.
Canada — Norway Tax Convention Act, 2002 — C-7.7 2
2 Capital represented by movable property forming part of the business property of a permanent establishment which an enterprise of a Contracting State has in the other Contracting State, or by movable property pertaining to a fixed base available to a resident of a Contracting State in the other Contracting State for the purpose of performing independent personal services, may be taxed in that other State.
Canada — Norway Tax Convention Act, 2002 — C-7.7 3
3 Capital of an enterprise of a Contracting State represented by ships or aircraft operated in international traffic and by movable property pertaining to the operation of such ships or aircraft, shall be taxable only in that State.
Canada — Norway Tax Convention Act, 2002 — C-7.7 4
4 Capital of an enterprise of a Contracting State represented by containers (including trailers and related equipment for the transport of containers) used for the transport of goods or merchandise shall be taxable only in that State, except insofar as those containers or trailers and related equipment are used for transport principally between places within the other Contracting State.
Canada — Norway Tax Convention Act, 2002 — C-7.7 5
5 All other elements of capital of a resident of a Contracting State shall be taxable only in that State.
Canada — Norway Tax Convention Act, 2002 — C-7.7 1
1 In the case of Canada, double taxation shall be avoided as follows: a) Subject to the existing provisions of the law of Canada regarding the deduction from tax payable in Canada of tax paid in a territory outside Canada and to any subsequent modification of those provisions — which shall not affect the general principle hereof — and unless a greater deduction or relief is provided under the laws of Canada, tax payable in Norway on profits, income or gains arising in Norway shall be deducted from any Canadian tax payable in respect of such profits, income or gains; and b) where, in accordance with any provision of the Convention, income derived or capital owned by a resident of Canada is exempt from tax in Canada, Canada may nevertheless, in calculating the amount of tax on other income or capital, take into account the exempted income or capital.
Canada — Norway Tax Convention Act, 2002 — C-7.7
a) Subject to the existing provisions of the law of Canada regarding the deduction from tax payable in Canada of tax paid in a territory outside Canada and to any subsequent modification of those provisions — which shall not affect the general principle hereof — and unless a greater deduction or relief is provided under the laws of Canada, tax payable in Norway on profits, income or gains arising in Norway shall be deducted from any Canadian tax payable in respect of such profits, income or gains; and
Canada — Norway Tax Convention Act, 2002 — C-7.7
b) where, in accordance with any provision of the Convention, income derived or capital owned by a resident of Canada is exempt from tax in Canada, Canada may nevertheless, in calculating the amount of tax on other income or capital, take into account the exempted income or capital.
Canada — Norway Tax Convention Act, 2002 — C-7.7 2
2 Subject to the provisions of the laws of Norway regarding the allowance as a credit against Norwegian tax of tax payable in a territory outside Norway (which shall not affect the general principle hereof); a) Where a resident of Norway derives income or owns elements of capital which, in accordance with the provisions of this Convention, may be taxed in Canada, Norway shall allow: i) as a deduction from the tax on the income of that resident, an amount equal to the income tax paid in Canada; and ii) as a deduction from the tax on the capital of that resident, an amount equal to the capital tax paid in Canada. Such deduction in either case shall not, however, exceed that part of the income tax or capital tax, as computed before the deduction is given, which is attributable, as the case may be, to the income or same elements of capital which may be taxed in Canada. b) Where in accordance with any provision of the Convention income derived or capital owned by a resident of Norway is exempt from tax in Norway, Norway may nevertheless include such income or capital in the tax base, but shall allow as a deduction from the Norwegian tax on income or capital that part of the income tax or capital tax, as the case may be, which is attributable to the income derived from Canada, or the capital owned in Canada.
Canada — Norway Tax Convention Act, 2002 — C-7.7
a) Where a resident of Norway derives income or owns elements of capital which, in accordance with the provisions of this Convention, may be taxed in Canada, Norway shall allow:
Canada — Norway Tax Convention Act, 2002 — C-7.7
i) as a deduction from the tax on the income of that resident, an amount equal to the income tax paid in Canada; and
Canada — Norway Tax Convention Act, 2002 — C-7.7
ii) as a deduction from the tax on the capital of that resident, an amount equal to the capital tax paid in Canada.
Canada — Norway Tax Convention Act, 2002 — C-7.7
Such deduction in either case shall not, however, exceed that part of the income tax or capital tax, as computed before the deduction is given, which is attributable, as the case may be, to the income or same elements of capital which may be taxed in Canada.
Canada — Norway Tax Convention Act, 2002 — C-7.7
b) Where in accordance with any provision of the Convention income derived or capital owned by a resident of Norway is exempt from tax in Norway, Norway may nevertheless include such income or capital in the tax base, but shall allow as a deduction from the Norwegian tax on income or capital that part of the income tax or capital tax, as the case may be, which is attributable to the income derived from Canada, or the capital owned in Canada.
Canada — Norway Tax Convention Act, 2002 — C-7.7 3
3 For the purposes of this Article, profits, income or gains of a resident of a Contracting State which are taxed in the other Contracting State in accordance with this Convention shall be deemed to arise from sources in that other State.
Canada — Norway Tax Convention Act, 2002 — C-7.7 1
1 Nationals of a Contracting State shall not be subjected in the other Contracting State to any taxation or any requirement connected therewith, that is more burdensome than the taxation and connected requirements to which nationals of that other State in the same circumstances, in particular with respect to residence, are or may be subjected.
Canada — Norway Tax Convention Act, 2002 — C-7.7 2
2 The taxation on a permanent establishment which an enterprise of a Contracting State has in the other Contracting State shall not be less favourably levied in that other State than the taxation levied on enterprises of that other State carrying on the same activities.
Canada — Norway Tax Convention Act, 2002 — C-7.7 3
3 Nothing in this Article shall be construed as obliging a Contracting State to grant to persons being resident in the other Contracting State any personal allowances, reliefs and reductions for taxation purposes on account of civil status or family responsibilities or any other personal circumstances which it grants to its own residents or to grant reliefs with respect to dividends or other payments to a company resident in the other Contracting State.
Canada — Norway Tax Convention Act, 2002 — C-7.7 4
4 Except where the provisions of Article 9, paragraph 7 of Article 11 or paragraph 7 of Article 12 apply, interest, royalties and other disbursements paid by an enterprise of a Contracting State to a resident of the other Contracting State shall, for the purpose of determining the taxable profits of such enterprise, be deductible under the same conditions as if they had been paid to a resident of the first-mentioned State. Similarly, any debts of an enterprise of a Contracting State to a resident of the other Contracting State shall, for the purpose of determining the taxable capital of such enterprise, be deductible under the same conditions as if they had been contracted to a resident of the first-mentioned State.
Canada — Norway Tax Convention Act, 2002 — C-7.7 5
5 The provisions of paragraph 4 shall not affect the operation of any provision of the taxation laws of a Contracting State: a) relating to the deductibility of interest and which is in force on the date of signature of this Convention (including any subsequent modification of such provisions that does not change the general nature thereof); or b) adopted after such date by a Contracting State and which is designed to ensure that a person who is not a resident of that State does not enjoy, under the laws of that State, a tax treatment that is more favourable than that enjoyed by residents of that State.
Canada — Norway Tax Convention Act, 2002 — C-7.7
a) relating to the deductibility of interest and which is in force on the date of signature of this Convention (including any subsequent modification of such provisions that does not change the general nature thereof); or
Canada — Norway Tax Convention Act, 2002 — C-7.7
b) adopted after such date by a Contracting State and which is designed to ensure that a person who is not a resident of that State does not enjoy, under the laws of that State, a tax treatment that is more favourable than that enjoyed by residents of that State.
Canada — Norway Tax Convention Act, 2002 — C-7.7 6
6 Enterprises of a Contracting State, the capital of which is wholly or partly owned or controlled, directly or indirectly, by one or more residents of the other Contracting State, shall not be subjected in the first-mentioned State to any taxation or any requirement connected therewith which is other or more burdensome than the taxation and connected requirements to which other similar enterprises of the first-mentioned state, the capital of which is wholly or partly owned or controlled, directly or indirectly, by one or more residents of a third state, are or may be subjected.
Canada — Norway Tax Convention Act, 2002 — C-7.7 7
7 Nothing in this Convention shall be construed as preventing a Contracting State from imposing on the earnings attributable to permanent establishments in that State of a company which is a resident of the other Contracting State or on the earnings attributable to the alienation of immovable property situated in that State of a company which is a resident of the other Contracting State carrying on a trade in immovable property, tax in addition to the tax which would be chargeable on the earnings of a company which is a resident of the first-mentioned State, provided that the rate of 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.
Canada — Norway Tax Convention Act, 2002 — C-7.7 8
8 For the purpose of paragraph 7, the term “earnings” means: a) the earnings attributable to the alienation of such immovable property situated in a Contracting State as may be taxed by that State pursuant to the provisions of Article 6 or of paragraph 1 of Article 13; and b) the profits attributable to permanent establishments in a Contracting State (including gains from the alienation of property forming part of the business property of such permanent establishments) in a year and previous years after deducting therefrom: (i) business losses attributable to such permanent establishments (including losses from the alienation of property forming part of the business property of such permanent establishments) in such year and previous years; and (ii) all taxes, other than the additional tax referred to in paragraph 6, imposed on such profits in that State; and (iii) the profits reinvested in that State, provided that where that State is Canada, the amount of such deduction shall be determined in accordance with the existing provisions of the law of Canada regarding the computation of the allowance in respect of investment in property in Canada, and any subsequent modification of those provisions which shall not affect the general principle thereof; and (iv) five hundred thousand Canadian dollars ($500,000), or its equivalent in Norwegian currency, less any amount deducted in that State under this subparagraph by the company or a company associated therewith with respect to the same or a similar business; for the purposes of this subparagraph a company is associated with another company if either company participates directly or indirectly in the management or control of the other company or if the same persons participate directly or indirectly in the management or control of both companies.
Canada — Norway Tax Convention Act, 2002 — C-7.7
a) the earnings attributable to the alienation of such immovable property situated in a Contracting State as may be taxed by that State pursuant to the provisions of Article 6 or of paragraph 1 of Article 13; and
Canada — Norway Tax Convention Act, 2002 — C-7.7
b) the profits attributable to permanent establishments in a Contracting State (including gains from the alienation of property forming part of the business property of such permanent establishments) in a year and previous years after deducting therefrom:
Canada — Norway Tax Convention Act, 2002 — C-7.7 (i)
(i) business losses attributable to such permanent establishments (including losses from the alienation of property forming part of the business property of such permanent establishments) in such year and previous years; and
Canada — Norway Tax Convention Act, 2002 — C-7.7 (ii)
(ii) all taxes, other than the additional tax referred to in paragraph 6, imposed on such profits in that State; and
Canada — Norway Tax Convention Act, 2002 — C-7.7 (iii)
(iii) the profits reinvested in that State, provided that where that State is Canada, the amount of such deduction shall be determined in accordance with the existing provisions of the law of Canada regarding the computation of the allowance in respect of investment in property in Canada, and any subsequent modification of those provisions which shall not affect the general principle thereof; and
Canada — Norway Tax Convention Act, 2002 — C-7.7 (iv)
(iv) five hundred thousand Canadian dollars ($500,000), or its equivalent in Norwegian currency, less any amount deducted in that State under this subparagraph by the company or a company associated therewith with respect to the same or a similar business; for the purposes of this subparagraph a company is associated with another company if either company participates directly or indirectly in the management or control of the other company or if the same persons participate directly or indirectly in the management or control of both companies.
Canada — Norway Tax Convention Act, 2002 — C-7.7 9
9 In this Article, the term “taxation” means taxes which are the subject of this Convention.
Canada — Norway Tax Convention Act, 2002 — C-7.7 1
1 Where a person considers that the actions of one or both of the Contracting States result or will result for that person in taxation not in accordance with the provisions of this Convention, that person may, irrespective of the remedies provided by the domestic law of those States, address to the competent authority of the Contracting State of which the person is a resident an application in writing stating the grounds for claiming the revision of such taxation. To be admissible, the said application must be submitted within two years from the first notification of the action resulting in taxation not in accordance with the provisions of the Convention.
Canada — Norway Tax Convention Act, 2002 — C-7.7 2
2 The competent authority shall endeavour, if the objection appears to it to be justified and if it is not itself able to arrive at a satisfactory solution, to resolve the case by mutual agreement with the competent authority of the other Contracting State, with a view to the avoidance of taxation which is not in accordance with the Convention.
Canada — Norway Tax Convention Act, 2002 — C-7.7 3
3 The competent authorities of the Contracting States shall endeavour to resolve by mutual agreement any difficulties or doubts arising as to the interpretation or application of the Convention. They may also consult together for the elimination of double taxation in cases not provided for in the Convention.