GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Canada–Turkey Tax Convention Act, 2010 — C-10.52 4
4 The term interest as used in this Article means income from government securities, bonds or debentures, whether or not secured by mortgage and whether or not carrying a right to participate in profits, and debt-claims of every kind as well as all other income assimilated to income from money lent by the taxation law of the State in which the income arises. However, the term interest does not include income dealt with in Article 10.
Canada–Turkey Tax Convention Act, 2010 — C-10.52 5
5 The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the interest, being a resident of a Contracting State, carries on business in the other Contracting State in which the interest arises, through a permanent establishment situated therein, and the debt-claim in respect of which the interest is paid is effectively connected with such permanent establishment. In such case the provisions of Article 7 shall apply.
Canada–Turkey Tax Convention Act, 2010 — C-10.52 6
6 Interest shall be deemed to arise in a Contracting State when the payer is that State itself, a political subdivision, a local authority or a resident of that State. Where, however, the person paying the interest, whether the payer 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 Contracting State in which the permanent establishment or fixed base is situated.
Canada–Turkey Tax Convention Act, 2010 — C-10.52 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 Agreement.
Canada–Turkey Tax Convention Act, 2010 — C-10.52 1
1 Royalties arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other State.
Canada–Turkey Tax Convention Act, 2010 — C-10.52 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 the beneficial owner of the royalties is a resident of the other Contracting State, the tax so charged shall not exceed 10 per cent of the gross amount of the royalties.
Canada–Turkey Tax Convention Act, 2010 — C-10.52 3
3 The term royalties as used in this Article means payments of any kind received as a consideration for the use of, the right to use or the sale of, any copyright of literary, artistic or scientific work including cinematograph films and recordings for radio and television, any patent, trade mark, design or model, plan, secret formula or process, or for information concerning, industrial, commercial or scientific experience or for the use of, or the right to use industrial, commercial, or scientific equipment.
Canada–Turkey Tax Convention Act, 2010 — C-10.52 4
4 The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the royalties, being a resident of a Contracting State, carries on business in the other Contracting State in which the royalties arise, through a permanent establishment situated therein, and the right or property in respect of which the royalties are paid is effectively connected with such permanent establishment. In such case the provisions of Article 7 shall apply.
Canada–Turkey Tax Convention Act, 2010 — C-10.52 5
5 Royalties shall be deemed to arise in a Contracting State when the payer is that State itself, a political subdivision, a local authority or a resident of that State. Where, however, the person paying the royalties, whether the payer 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 obligation to pay the royalties was incurred, and such royalties are borne by such permanent establishment or fixed base, then such royalties shall be deemed to arise in the State in which the permanent establishment or fixed base is situated.
Canada–Turkey Tax Convention Act, 2010 — C-10.52 6
6 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 royalties, having regard to the use, right or information for which they are 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 payment shall remain taxable according to the laws of each Contracting State, due regard being had to the other provisions of this Agreement.
Canada–Turkey Tax Convention Act, 2010 — C-10.52 1
1 Gains derived by a resident of a Contracting State from the alienation of immovable property referred to in Article 6 and situated in the other Contracting State may be taxed in that other State.
Canada–Turkey Tax Convention Act, 2010 — C-10.52 2
2 Gains from the alienation of 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 of 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, including such gains from the alienation of such a permanent establishment (alone or with the whole enterprise) or of such a fixed base, may be taxed in that other State.
Canada–Turkey Tax Convention Act, 2010 — C-10.52 3
3 Gains from the alienation of ships or aircraft operated by an enterprise of a Contracting State in international traffic, or movable property pertaining to the operation of such ships or aircraft, shall be taxable only in that State.
Canada–Turkey Tax Convention Act, 2010 — C-10.52 4
4 Gains from the alienation of: (a) shares of the capital stock of a company the value of which is derived principally from immovable property situated in a Contracting State, and (b) an interest in a partnership, trust or estate, the value of which is derived principally from immovable property situated in a Contracting State, may be taxed in that State. For the purposes of this paragraph, the term immovable property includes the shares of a company referred to in subparagraph (a) or an interest in a partnership, trust or estate referred to in subparagraph (b).
Canada–Turkey Tax Convention Act, 2010 — C-10.52 (a)
(a) shares of the capital stock of a company the value of which is derived principally from immovable property situated in a Contracting State, and
Canada–Turkey Tax Convention Act, 2010 — C-10.52 (b)
(b) an interest in a partnership, trust or estate, the value of which is derived principally from immovable property situated in a Contracting State,
Canada–Turkey Tax Convention Act, 2010 — C-10.52
may be taxed in that State. For the purposes of this paragraph, the term immovable property includes the shares of a company referred to in subparagraph (a) or an interest in a partnership, trust or estate referred to in subparagraph (b).
Canada–Turkey Tax Convention Act, 2010 — C-10.52 5
5 Gains from the alienation of any property other than that referred to in paragraphs 1, 2, 3 and 4 shall be taxable only in the Contracting State of which the alienator is a resident. However, such gains derived from the other Contracting State may also be taxed in that other State provided that the alienation of the property giving rise to the gain occurs not later than one year after the acquisition of that property by the alienator.
Canada–Turkey Tax Convention Act, 2010 — C-10.52 6
6 The provisions of paragraph 5 shall not affect the right of a Contracting State to levy, according to its domestic law, a tax on gains from the alienation of any property (other than a property described in paragraph 7) derived by an individual who is a resident of the other Contracting State and who was resident in the first-mentioned State at any time during the five years immediately preceding the alienation of the property unless the property was never owned by the individual while the individual was a resident of the first-mentioned State.
Canada–Turkey Tax Convention Act, 2010 — C-10.52 7
7 Where an individual who ceases to be a resident of a Contracting State, and immediately thereafter becomes a resident of the other Contracting State, is treated for the purposes of taxation in the first-mentioned State as having alienated a property and is taxed in that State by reason thereof, the individual may elect to be treated for the purposes of taxation in the other State as if the individual had, immediately before becoming a resident of that State, sold and repurchased the property for an amount equal to its fair market value at that time. However, this provision shall not apply to property from which any gain could have been taxed by the other State in accordance with the provisions of this Article, other than this paragraph, if the individual had realized the gain before becoming a resident of that other State.
Canada–Turkey Tax Convention Act, 2010 — C-10.52 1
1 Income derived by an individual who is a resident of a Contracting State in respect of professional services or other activities of an independent character shall be taxable only in that State. However, such income may also be taxed in the other Contracting State if such services or activities are performed in that other State and if: (a) the individual has a fixed base regularly available in that other State for the purpose of performing those services or activities; or (b) the individual is present in that other State for the purpose of performing those services or activities for a period or periods amounting in the aggregate to 183 days or more in any continuous period of 12 months. In such circumstances, only so much of the income as is attributable to that fixed base or is derived from the services or activities performed during that period of the individual’s presence in that other State, as the case may be, may be taxed in that other State.
Canada–Turkey Tax Convention Act, 2010 — C-10.52 (a)
(a) the individual has a fixed base regularly available in that other State for the purpose of performing those services or activities; or
Canada–Turkey Tax Convention Act, 2010 — C-10.52 (b)
(b) the individual is present in that other State for the purpose of performing those services or activities for a period or periods amounting in the aggregate to 183 days or more in any continuous period of 12 months.
Canada–Turkey Tax Convention Act, 2010 — C-10.52
In such circumstances, only so much of the income as is attributable to that fixed base or is derived from the services or activities performed during that period of the individual’s presence in that other State, as the case may be, may be taxed in that other State.
Canada–Turkey Tax Convention Act, 2010 — C-10.52 2
2 The term professional services includes especially independent scientific, literary, artistic, educational or teaching activities as well as the independent activities of physicians, lawyers, engineers, architects, dentists and accountants as well as other activities requiring specific professional skill.
Canada–Turkey Tax Convention Act, 2010 — C-10.52 1
1 Subject to the provisions of Articles 16, 18, 19 and 20, salaries, wages and other similar remuneration derived by a resident of a Contracting State in respect of an employment shall be taxable only in that State unless the employment is exercised in the other Contracting State. If the employment is so exercised, such remuneration as is derived therefrom may be taxed in that other State.
Canada–Turkey Tax Convention Act, 2010 — C-10.52 2
2 Notwithstanding the provisions of paragraph 1, remuneration derived by a resident of a Contracting State in respect of an employment exercised in the other Contracting State shall be taxable only in the first-mentioned State if: (a) the recipient is present in the other State for a period or periods not exceeding in the aggregate 183 days in any twelve month period commencing or ending in the calendar year concerned, and (b) the remuneration is paid by, or on behalf of, an employer who is not a resident of the other State, and (c) the remuneration is not borne by a permanent establishment or a fixed base which the employer has in the other State.
Canada–Turkey Tax Convention Act, 2010 — C-10.52 (a)
(a) the recipient is present in the other State for a period or periods not exceeding in the aggregate 183 days in any twelve month period commencing or ending in the calendar year concerned, and
Canada–Turkey Tax Convention Act, 2010 — C-10.52 (b)
(b) the remuneration is paid by, or on behalf of, an employer who is not a resident of the other State, and
Canada–Turkey Tax Convention Act, 2010 — C-10.52 (c)
(c) the remuneration is not borne by a permanent establishment or a fixed base which the employer has in the other State.
Canada–Turkey Tax Convention Act, 2010 — C-10.52 3
3 Notwithstanding the preceding provisions of this Article, remuneration derived in respect of an employment exercised aboard a ship or aircraft operated in international traffic by an enterprise of a Contracting State, may be taxed in that State.
Canada–Turkey Tax Convention Act, 2010 — C-10.52
Directors’ fees and other similar payments derived by a resident of a Contracting State in that resident’s capacity as a member of the board of directors or a similar organ of a company which is a resident of the other Contracting State, may be taxed in that other State.
Canada–Turkey Tax Convention Act, 2010 — C-10.52 1
1 Notwithstanding the provisions of Articles 7, 14 and 15, income derived by a resident of a Contracting State as an entertainer, such as a theatre, motion picture, radio or television artiste, or a musician, or as a sportsperson, from that resident’s personal activities as such exercised in the other Contracting State, may be taxed in that other State.
Canada–Turkey Tax Convention Act, 2010 — C-10.52 2
2 Where income in respect of personal activities exercised by an entertainer or a sportsperson in that individual’s capacity as such accrues not to the entertainer or sportsperson personally but to another person, that income may, notwithstanding the provisions of Articles 7, 14 and 15, be taxed in the Contracting State in which the activities of the entertainer or sportsperson are exercised.
Canada–Turkey Tax Convention Act, 2010 — C-10.52 3
3 The provisions of paragraph 2 shall not apply if it is established that neither the entertainer or the sportsperson nor persons related thereto, participate directly or indirectly in the profits of the person referred to in that paragraph.
Canada–Turkey Tax Convention Act, 2010 — C-10.52 4
4 Notwithstanding the provisions of paragraphs 1 and 2, income derived from such activities as defined in paragraph 1 performed within the framework of cultural exchange programs between the Contracting States shall be exempt from tax in the Contracting State in which these activities are exercised.
Canada–Turkey Tax Convention Act, 2010 — C-10.52 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.
Canada–Turkey Tax Convention Act, 2010 — C-10.52 2
2 Pensions arising in a Contracting State and paid to a resident of the other Contracting State may also be taxed in the State in which they arise, and according to the laws of that State, but in the case of periodic pension payments, the tax so charged shall not exceed the lesser of (a) 15 per cent of the gross amount of such periodic pension payments paid to the recipient in the calendar year concerned that exceeds twelve thousand Canadian dollars or its equivalent in Turkish liras at the dates of payment; and (b) the rate determined by reference to the amount of tax that the recipient of the payment would otherwise be required to pay for the year on the total amount of the periodic pension payments received by the individual in the year, if the individual were a resident of the Contracting State in which the payment arises. The competent authorities of the Contracting States may, if necessary, agree to modify the above-mentioned amount as a result of monetary or economic developments.
Canada–Turkey Tax Convention Act, 2010 — C-10.52 (a)
(a) 15 per cent of the gross amount of such periodic pension payments paid to the recipient in the calendar year concerned that exceeds twelve thousand Canadian dollars or its equivalent in Turkish liras at the dates of payment; and
Canada–Turkey Tax Convention Act, 2010 — C-10.52 (b)
(b) the rate determined by reference to the amount of tax that the recipient of the payment would otherwise be required to pay for the year on the total amount of the periodic pension payments received by the individual in the year, if the individual were a resident of the Contracting State in which the payment arises.
Canada–Turkey Tax Convention Act, 2010 — C-10.52
The competent authorities of the Contracting States may, if necessary, agree to modify the above-mentioned amount as a result of monetary or economic developments.
Canada–Turkey Tax Convention Act, 2010 — C-10.52 3
3 Annuities arising in a Contracting State and paid to a resident of the other Contracting State may also be taxed in the State in which they arise, and according to the law of that State; but the tax so charged shall not exceed 15 per cent of the portion thereof that is subject to tax in that State. However, this limitation does not apply to lump-sum payments arising on the surrender, cancellation, redemption, sale or other alienation of an annuity, or to payments of any kind under an annuity contract the cost of which was deductible, in whole or in part, in computing the income of any person who acquired the contract.
Canada–Turkey Tax Convention Act, 2010 — C-10.52 4
4 Notwithstanding anything in this Agreement: (a) war pensions and allowances (including pensions and allowances paid to war veterans or paid as a consequence of damages or injuries suffered as a consequence of a war) arising in a Contracting State and paid to a resident of the other Contracting State shall be exempt from tax in that other State to the extent that they would be exempt from tax if received by a resident of the first-mentioned State; and (b) alimony and other similar payments arising in a Contracting State and paid to a resident of the other Contracting State who is subject to tax therein in respect thereof, shall be taxable only in that other State but the amount taxable in that other State shall not exceed the amount that would be taxable in the first-mentioned State if the recipient were a resident thereof.
Canada–Turkey Tax Convention Act, 2010 — C-10.52 (a)
(a) war pensions and allowances (including pensions and allowances paid to war veterans or paid as a consequence of damages or injuries suffered as a consequence of a war) arising in a Contracting State and paid to a resident of the other Contracting State shall be exempt from tax in that other State to the extent that they would be exempt from tax if received by a resident of the first-mentioned State; and
Canada–Turkey Tax Convention Act, 2010 — C-10.52 (b)
(b) alimony and other similar payments arising in a Contracting State and paid to a resident of the other Contracting State who is subject to tax therein in respect thereof, shall be taxable only in that other State but the amount taxable in that other State shall not exceed the amount that would be taxable in the first-mentioned State if the recipient were a resident thereof.
Canada–Turkey Tax Convention Act, 2010 — C-10.52 5
5 For the purposes of the Agreement, the term annuities means a stated sum paid periodically at stated times during life or during a specified number of years, under an obligation to make the payments in return for adequate and full consideration (other than services rendered), but does not include a payment that is not a periodic payment or any annuity the cost of which was deductible for the purposes of taxation in the Contracting State in which it was acquired.
Canada–Turkey Tax Convention Act, 2010 — C-10.52 1. (a)
1. (a) Salaries, wages and other similar remuneration, other than a pension, paid by a Contracting State or a political subdivision or a local authority thereof to an individual in respect of services rendered to that State or subdivision or authority shall be taxable only in that State.
Canada–Turkey Tax Convention Act, 2010 — C-10.52 (b)
(b) However, such salaries, wages and other similar remuneration shall be taxable only in the other Contracting State if the services are rendered in that other State and the individual is a resident of that other State who: (i) is a national of that other State but not a national of the first-mentioned State; or (ii) did not become a resident of that State solely for the purpose of rendering the services.
Canada–Turkey Tax Convention Act, 2010 — C-10.52 (i)
(i) is a national of that other State but not a national of the first-mentioned State; or
Canada–Turkey Tax Convention Act, 2010 — C-10.52 (ii)
(ii) did not become a resident of that State solely for the purpose of rendering the services.
Canada–Turkey Tax Convention Act, 2010 — C-10.52 2
2 Notwithstanding paragraph 1, the provisions of Articles 15, 16 and 17 shall apply to salaries, wages and other similar remuneration in respect of services rendered in connection with a business carried on by a Contracting State or a political subdivision or a local authority thereof.
Canada–Turkey Tax Convention Act, 2010 — C-10.52
Payments which a student, apprentice or business trainee who is, or was immediately before visiting a Contracting State, a resident of the other Contracting State and who is present in the first-mentioned State solely for the purpose of that individual’s education or training receives for the purpose of that individual’s maintenance, education or training shall not be taxed in that State, provided that such payments arise from sources outside that State.
Canada–Turkey Tax Convention Act, 2010 — C-10.52 1
1 Subject to the provisions of paragraph 2, items of income of a resident of a Contracting State, wherever arising, not dealt with in the foregoing Articles of this Agreement shall be taxable only in that State.
Canada–Turkey Tax Convention Act, 2010 — C-10.52 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 law of that State.
Canada–Turkey Tax Convention Act, 2010 — C-10.52 1
1 Capital represented by immovable property referred to in Article 6, owned by a resident of a Contracting State and situated in the other Contracting State, may be taxed in that other State.
Canada–Turkey Tax Convention Act, 2010 — C-10.52 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–Turkey Tax Convention Act, 2010 — C-10.52 3
3 Capital represented by ships and aircraft operated by an enterprise of a Contracting State in international traffic and by movable property pertaining to the operation of such ships and aircraft, shall be taxable only in that State.