GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Canada — Norway Tax Convention Act, 2002 — C-7.7 1
1 The competent authorities of the Contracting States shall exchange such information as is relevant for carrying out the provisions of this Convention or of the domestic laws of the Contracting States concerning taxes imposed by the Contracting States insofar as the taxation thereunder is not contrary to the Convention. The exchange of information is not restricted by Article 1. Any information received by a Contracting State shall be treated as secret in the same manner as information obtained under the domestic laws of that State and shall be disclosed only to persons or authorities (including courts and administrative bodies) involved in the assessment or collection of, the enforcement in respect of, or the determination of appeals in relation to, taxes in that State. Such persons or authorities shall use the information only for such purposes. They may disclose the information in public court proceedings or in judicial decisions.
Canada — Norway Tax Convention Act, 2002 — C-7.7 2
2 In no case shall the provisions of paragraph 1 be construed so as to impose on a Contracting State the obligation: a) to carry out administrative measures at variance with the laws and administrative practice of that or of the other Contracting State; b) to supply information which is not obtainable under the laws or in the normal course of the administration of that or of the other Contracting State; c) to supply information which would disclose any trade, business, industrial, commercial or professional secret or trade process, or information, the disclosure of which would be contrary to public policy ( ordre public ).
Canada — Norway Tax Convention Act, 2002 — C-7.7
a) to carry out administrative measures at variance with the laws and administrative practice of that or of the other Contracting State;
Canada — Norway Tax Convention Act, 2002 — C-7.7
b) to supply information which is not obtainable under the laws or in the normal course of the administration of that or of the other Contracting State;
Canada — Norway Tax Convention Act, 2002 — C-7.7
c) to supply information which would disclose any trade, business, industrial, commercial or professional secret or trade process, or information, the disclosure of which would be contrary to public policy ( ordre public ).
Canada — Norway Tax Convention Act, 2002 — C-7.7 3
3 If information is requested by a Contracting State in accordance with this Article, the other Contracting State shall endeavour to obtain the information to which the request relates in the same way as if its own taxation was involved notwithstanding the fact that the other State does not, at that time, need such information. If specifically requested by the competent authority of a Contracting State, the competent authority of the other Contracting State shall endeavour to provide information under this Article in the form requested, such as depositions of witnesses and copies of unedited original documents (including books, papers, statements, records, accounts or writings), to the same extent such depositions and documents can be obtained under the laws and administrative practices of that other State with respect to its own taxes.
Canada — Norway Tax Convention Act, 2002 — C-7.7 1
1 The Contracting States undertake to lend assistance to each other in the collection of taxes referred to in paragraph 8, together with interest, costs, additions to such taxes and civil penalties, referred to in this Article as a “revenue claim”. The provisions of this Article are not restricted by Article 1.
Canada — Norway Tax Convention Act, 2002 — C-7.7 2
2 An application for assistance in the collection of a revenue claim shall include a certification by the competent authority of the applicant State that, under the laws of that State, the revenue claim has been finally determined. For the purposes of this Article, a revenue claim is finally determined when the applicant State has the right under its internal law to collect the revenue claim and all administrative and judicial rights of the taxpayer to restrain collection in the applicant State have lapsed or been exhausted.
Canada — Norway Tax Convention Act, 2002 — C-7.7 3
3 A revenue claim of the applicant State may be accepted for collection by the competent authority of the requested State only if it is finally determined by the applicant State after the date that is 10 years before the date on which the Convention enters into force. Subject to the provisions of paragraph 7, a revenue claim that is accepted shall be collected by the requested State as though it were the requested State’s own revenue claim finally determined in accordance with the laws applicable to the collection of the requested State’s own taxes.
Canada — Norway Tax Convention Act, 2002 — C-7.7 4
4 Where an application for collection of a revenue claim in respect of a taxpayer is accepted by Canada or Norway, the revenue claim shall be treated, if that State is Canada, as an amount payable under the Income Tax Act of Canada, or if that State is Norway, as an amount payable under Norwegian law, the collection of which is not subject to any restriction.
Canada — Norway Tax Convention Act, 2002 — C-7.7 5
5 Nothing in this Article shall be construed as creating or providing any rights of administrative or judicial review of the applicant State’s finally determined revenue claim by the requested State, based on any such rights that may be available under the laws of either State. If, at any time pending execution of a request for assistance under this Article, the applicant State loses the right under its internal law to collect the revenue claim, the competent authority of the applicant State shall promptly withdraw the request for assistance in collection.
Canada — Norway Tax Convention Act, 2002 — C-7.7 6
6 Unless the competent authorities of the States otherwise agree, the ordinary costs incurred in providing collection assistance shall be borne by the requested State and any extraordinary costs so incurred shall be borne by the applicant State.
Canada — Norway Tax Convention Act, 2002 — C-7.7 7
7 A revenue claim of the applicant State accepted for collection shall not have in the requested State any priority accorded to the revenue claims of the requested State even if the recovery procedure used is the one applicable to its own revenue claims. A revenue claim of the applicant State shall not be recovered by imprisonment for debt of the debtor in the requested State.
Canada — Norway Tax Convention Act, 2002 — C-7.7 8
8 Notwithstanding the provisions of Article 2, the provisions of this Article shall apply to all categories of taxes collected by or on behalf of the Government of a Contracting State.
Canada — Norway Tax Convention Act, 2002 — C-7.7 9
9 Nothing in this Article shall be construed as imposing on either Contracting State the obligation to carry out administrative measures at variance with its laws or administrative practice or that would be contrary to its fundamental principles of tax policy or its public policy ( ordre public ).
Canada — Norway Tax Convention Act, 2002 — C-7.7 10
10 The competent authorities of the States shall agree upon the mode of application of this Article, including agreement to ensure comparable levels of assistance to each of the States.
Canada — Norway Tax Convention Act, 2002 — C-7.7 1
1 Nothing in this Convention shall affect the fiscal privileges of diplomatic missions or consular posts under the general rules of international law or under the provisions of special agreements.
Canada — Norway Tax Convention Act, 2002 — C-7.7 2
2 The Convention shall not apply to international organizations, to organs or officials thereof and to persons who are members of a diplomatic mission, consular post or permanent mission of a third State or group of States, being present in a Contracting State and who are not liable in either Contracting State to the same obligations in relation to tax on their total income as are residents thereof.
Canada — Norway Tax Convention Act, 2002 — C-7.7 1
1 The provisions of this Convention shall not be construed to restrict in any manner any exclusion, exemption, deduction, credit, or other allowance now or hereafter accorded by the laws of a Contracting State in the determination of the tax imposed by that State.
Canada — Norway Tax Convention Act, 2002 — C-7.7 2
2 Nothing in the Convention shall be construed as preventing a Contracting State from imposing a tax on amounts included in the income of a resident of that State with respect to a partnership, trust or company, in which the resident has an interest.
Canada — Norway Tax Convention Act, 2002 — C-7.7 3
3 The Convention shall not apply to any company, trust or other entity that is a resident of a Contracting State and is beneficially owned or controlled, directly or indirectly, by one or more persons who are not residents of that State, if the amount of the tax imposed on the income or capital of the company, trust or other entity by that State is substantially lower than the amount that would be imposed by that State (after taking into account any reduction or offset of the amount of tax in any manner, including a refund, reimbursement, contribution, credit, allowance to the company, trust or partnership, or to any other person) if all of the shares of the capital stock of the company or all of the interests in the trust or other entity, as the case may be, were beneficially owned by one or more individuals who were residents of that State.
Canada — Norway Tax Convention Act, 2002 — C-7.7 4
4 For the purposes of paragraph 3 of Article XXII (Consultation) of the General Agreement on Trade in Services, the Contracting States agree that, notwithstanding that paragraph, any dispute between them as to whether a measure falls within the scope of the convention may be brought before the Council for Trade in Services, as provided by that paragraph, only with the consent of both Contracting States. Any doubt as to the interpretation of this paragraph shall be resolved under paragraph 3 of Article 26 or, failing agreement under that procedure, pursuant to any other procedure agreed to by both Contracting States.
Canada — Norway Tax Convention Act, 2002 — C-7.7 1
1 This Convention shall enter into force upon the later of the dates on which the respective Governments have notified each other in writing through diplomatic channels that the formalities constitutionally required in their respective States have been complied with, and its provisions shall have effect: a) in respect of tax withheld at the source on amounts paid or credited to non-residents on or after the first day of January in the calendar year next following that in which the Convention enters into force, and b) in respect of any other tax for any taxation or income year beginning on or after the first day of January in the calendar year next following that in which the Convention enters into force.
Canada — Norway Tax Convention Act, 2002 — C-7.7
a) in respect of tax withheld at the source on amounts paid or credited to non-residents on or after the first day of January in the calendar year next following that in which the Convention enters into force, and
Canada — Norway Tax Convention Act, 2002 — C-7.7
b) in respect of any other tax for any taxation or income year beginning on or after the first day of January in the calendar year next following that in which the Convention enters into force.
Canada — Norway Tax Convention Act, 2002 — C-7.7 2
2 The l966 Convention shall cease to have effect with respect to taxes to which this Convention applies in accordance with the provisions of paragraph 1.
Canada — Norway Tax Convention Act, 2002 — C-7.7 3
3 The 1966 Convention shall terminate on the last date on which it has effect in accordance with the foregoing provisions of this Article.
Canada — Norway Tax Convention Act, 2002 — C-7.7 4
4 The termination of the l966 Convention as provided in paragraph 3 shall not revive the Agreement between the Government of Canada and the Government of the Kingdom of Norway constituted by the Exchange of Notes concerning reciprocal exemption from income tax on profits accruing from the operation of ships, dated May 2 nd , 1929. Upon the entry into force of this Convention the last-mentioned Agreement shall terminate.
Canada — Norway Tax Convention Act, 2002 — C-7.7 5
5 In this Article the term “the 1966 Convention” means the Convention between the Government of Canada and the Government of the Kingdom of Norway for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income signed at Ottawa on November 23, 1966.
Canada — Norway Tax Convention Act, 2002 — C-7.7
This Convention shall continue in effect indefinitely but either Contracting State may, on or before June 30 in any calendar year after the year of its entry into force, give to the other Contracting State a notice of termination in writing through diplomatic channels; in such event, the Convention shall cease to have effect: a) in respect of tax withheld at the source on amounts paid or credited to non-residents on or after the first day of January of the next following calendar year; and b) in respect of any other tax for any taxation or income year beginning on or after the first day of January of the next following calendar year.
Canada — Norway Tax Convention Act, 2002 — C-7.7
a) in respect of tax withheld at the source on amounts paid or credited to non-residents on or after the first day of January of the next following calendar year; and
Canada — Norway Tax Convention Act, 2002 — C-7.7
b) in respect of any other tax for any taxation or income year beginning on or after the first day of January of the next following calendar year.
Canada — Norway Tax Convention Act, 2002 — C-7.7
IN WITNESS WHEREOF the undersigned, duly authorized to that effect, have signed this Convention.
Canada — Norway Tax Convention Act, 2002 — C-7.7
DONE in duplicate at Ottawa, this 12 th day of July 2002, in the English, French and Norwegian languages, each version being equally authentic.
Canada Not-for-profit Corporations Act — C-7.75
Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows:
Canada Not-for-profit Corporations Act — C-7.75 1
Short title 1 This Act may be cited as the Canada Not-for-profit Corporations Act .
Canada Not-for-profit Corporations Act — C-7.75
activities includes any conduct of a corporation to further its purpose and any business carried on by a body corporate, but does not include the affairs of a body corporate. ( activité )
Canada Not-for-profit Corporations Act — C-7.75
affairs means the relationships among a corporation, its affiliates and the directors, officers, shareholders or members of those bodies corporate. ( affaires internes )
Canada Not-for-profit Corporations Act — C-7.75
articles means original or restated articles of incorporation or articles of amendment, amalgamation, continuance, reorganization, arrangement, dissolution or revival. ( statuts )
Canada Not-for-profit Corporations Act — C-7.75
body corporate includes a company or other organization with legal personality wherever or however incorporated. ( personne morale )
Canada Not-for-profit Corporations Act — C-7.75
corporation means a body corporate incorporated or continued under this Act and not discontinued under this Act. ( organisation )
Canada Not-for-profit Corporations Act — C-7.75 (a)
court means (a) in Newfoundland and Labrador, the Trial Division of the Supreme Court of the province; (b) in Ontario, the Superior Court of Justice; (c) in Nova Scotia, British Columbia and Prince Edward Island, the Supreme Court of the province; (d) in Manitoba, Saskatchewan, Alberta and New Brunswick, the Court of Queen’s Bench for the province; (e) in Quebec, the Superior Court of the province; and (f) in Yukon and the Northwest Territories, the Supreme Court of the territory, and in Nunavut, the Nunavut Court of Justice. ( tribunal )
Canada Not-for-profit Corporations Act — C-7.75
creditor includes a debt obligation holder. ( créancier )
Canada Not-for-profit Corporations Act — C-7.75
debt obligation means a bond, debenture, note or other evidence of indebtedness or guarantee of a corporation, whether secured or unsecured. ( titre de créance )
Canada Not-for-profit Corporations Act — C-7.75
Director means an individual appointed under section 281. ( directeur )
Canada Not-for-profit Corporations Act — C-7.75
director means an individual occupying the position of director by whatever name called. ( administrateur )
Canada Not-for-profit Corporations Act — C-7.75
entity means a body corporate, a partnership, a trust, a joint venture or an unincorporated association or organization. ( entité )
Canada Not-for-profit Corporations Act — C-7.75
incapable , in respect of an individual, means that the individual is found, under the laws of a province, to be unable, other than by reason of minority, to manage their property or is declared to be incapable by any court in a jurisdiction outside Canada. ( incapable )
Canada Not-for-profit Corporations Act — C-7.75
incorporator means a person who signs articles of incorporation. ( fondateur )
Canada Not-for-profit Corporations Act — C-7.75
issuer means a corporation that is required by this Act to maintain a debt obligations register. ( émetteur )
Canada Not-for-profit Corporations Act — C-7.75
officer means an individual appointed as an officer under section 142, the chairperson of the board of directors, the president, a vice-president, the secretary, the treasurer, the comptroller, the general counsel, the general manager or a managing director of a corporation, or any other individual who performs functions for a corporation similar to those normally performed by an individual occupying any of those offices. ( dirigeant )
Canada Not-for-profit Corporations Act — C-7.75
ordinary resolution means a resolution passed by a majority of the votes cast on that resolution. ( ordinaire )
Canada Not-for-profit Corporations Act — C-7.75
person means an individual or entity. ( personne )
Canada Not-for-profit Corporations Act — C-7.75
personal representative means a person who stands in place of and represents another person, including a trustee, an executor, an administrator, a receiver, an agent, a mandatary, a liquidator of a succession, a guardian, a tutor, a curator or a legal counsel. ( représentant personnel )
Canada Not-for-profit Corporations Act — C-7.75
prescribed means prescribed by the regulations. ( Version anglaise seulement )
Canada Not-for-profit Corporations Act — C-7.75
prior legislation means the various Acts of Parliament that were in force prior to the coming into force of this Act and that applied to the incorporation of federal companies under those Acts, other than any financial institution as defined in section 2 of the Bank Act . ( législation antérieure )
Canada Not-for-profit Corporations Act — C-7.75
public accountant , in respect of a corporation, means the public accountant appointed for the corporation under paragraph 127(1)(e) or subsection 181(1) or 186(1) or who fills a vacancy under subsection 184(2) or 185(1). ( expert-comptable )
Canada Not-for-profit Corporations Act — C-7.75
series means a division of a class of debt obligations. ( série )
Canada Not-for-profit Corporations Act — C-7.75
soliciting corporation means a corporation that is referred to in subsection (5.1). ( organisation ayant recours à la sollicitation )
Canada Not-for-profit Corporations Act — C-7.75
special resolution means a resolution passed by a majority of not less than two thirds of the votes cast on that resolution. ( extraordinaire )
Canada Not-for-profit Corporations Act — C-7.75
unanimous member agreement means an agreement described in subsection 170 (1) or a declaration of a member described in subsection 170 (2). ( convention unanime des membres )
Canada Not-for-profit Corporations Act — C-7.75 3
Application of Act 3 (1) This Act applies to every corporation and, to the extent provided for in Part 19, to bodies corporate without share capital incorporated by a special Act of Parliament. Certain Acts do not apply (2) The following do not apply to a corporation: (a) the Canada Business Corporations Act ; and (b) [Repealed, 2009, c. 23, s. 341] (c) the Winding-up and Restructuring Act . Limitations on business that may be carried on (3) No corporation shall carry on the business of (a) a bank; (b) an association to which the Cooperative Credit Associations Act applies; (c) a company or society to which the Insurance Companies Act applies; or (d) a company to which the Trust and Loan Companies Act applies. Limitation — granting degrees or regulating activities (4) Incorporation or continuance under this Act does not confer any authority on a corporation to carry on activities as a degree-granting educational institution or to regulate any activity, including a profession or trade. 2009, c. 23, ss. 3, 341
Canada Not-for-profit Corporations Act — C-7.75 4
Purpose 4 The purpose of this Act is to allow the incorporation or continuance of bodies corporate as corporations without share capital, including certain bodies corporate incorporated or continued under various other Acts of Parliament, for the purposes of carrying on legal activities and to impose obligations on certain bodies corporate without share capital incorporated by a special Act of Parliament.
Canada Not-for-profit Corporations Act — C-7.75 5
Power of Governor in Council 5 The Governor in Council may designate any member of the Queen’s Privy Council for Canada to be the Minister for the purposes of this Act.
Canada Not-for-profit Corporations Act — C-7.75 6
Incorporators 6 (1) One or more individuals or bodies corporate may incorporate a corporation by signing articles of incorporation and complying with section 8 . Individuals (2) An individual may incorporate a corporation under subsection (1) only if that individual (a) is not less than 18 years of age; (b) is not incapable; or (c) does not have the status of bankrupt. 2009, c. 23, s. 6; 2018, c. 8, s. 97
Canada Not-for-profit Corporations Act — C-7.75 7
Articles of incorporation 7 (1) Articles of incorporation shall follow the form that the Director fixes and shall set out, in respect of the proposed corporation, (a) the name of the corporation; (b) the province where the registered office is to be situated; (c) the classes, or regional or other groups, of members that the corporation is authorized to establish and, if there are two or more classes or groups, any voting rights attaching to each of those classes or groups; (d) the number of directors or the minimum and maximum number of directors; (e) any restrictions on the activities that the corporation may carry on; (f) a statement of the purpose of the corporation; and (g) a statement concerning the distribution of property remaining on liquidation after the discharge of any liabilities of the corporation. Other required provisions (2) Articles of incorporation shall set out, in respect of the proposed corporation, any provision required by any other Act of Parliament to be set out in the articles. Additional provisions in articles (3) The articles may set out any provisions that may be set out in the by-laws. Equivalency (3.1) Any requirement under this Act to set out a provision in the by-laws is deemed met by setting out the provision in the articles. Special majorities (4) Subject to subsection (5), if the articles or a unanimous member agreement requires a greater number of votes of directors or members than that required by this Act to effect any action, the provisions of the articles or of the unanimous member agreement prevail. Removal of directors (5) The articles may not require a greater number of votes of members to remove a director than the number required by section 130 .
Canada Not-for-profit Corporations Act — C-7.75 8
Delivery of articles of incorporation 8 One of the incorporators shall send to the Director articles of incorporation and the documents required by sections 20 and 128 .