GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Canada–Madagascar Tax Convention Act, 2018 — C-6.65 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. (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 State and the individual is a resident of that State who: (i) is a national of that State; or (ii) did not become a resident of that State solely for the purpose of rendering the services.
Canada–Madagascar Tax Convention Act, 2018 — C-6.65 (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 State and the individual is a resident of that State who: (i) is a national of that State; or (ii) did not become a resident of that State solely for the purpose of rendering the services.
Canada–Madagascar Tax Convention Act, 2018 — C-6.65 (ii)
(ii) did not become a resident of that State solely for the purpose of rendering the services.
Canada–Madagascar Tax Convention Act, 2018 — C-6.65 2
2 The provisions of paragraph 1 shall not 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–Madagascar Tax Convention Act, 2018 — C-6.65
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, if such payments arise from sources outside that State.
Canada–Madagascar Tax Convention Act, 2018 — C-6.65 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 Convention shall be taxable only in that State.
Canada–Madagascar Tax Convention Act, 2018 — C-6.65 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. Where such income is income from a trust, other than a trust to which contributions were deductible, the tax so charged shall, if 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–Madagascar Tax Convention Act, 2018 — C-6.65 1
1 In the case of Madagascar, double taxation shall be avoided as follows: (a) where a resident of a Madagascar derives income which, in accordance with the provisions of this Convention, may be taxed in Canada, Madagascar shall allow as a deduction from the tax on the income of that resident, an amount equal to the income tax paid in Canada. Such deduction shall not, however, exceed that part of the income tax, as computed before the deduction is given, which is attributable to the income which may be taxed in Canada; (b) where, in accordance with any provision of the Convention, income derived by a resident of Madagascar is exempt from tax in Madagascar, Madagascar may nevertheless, in calculating the amount of tax on other income, take into account the exempted income.
Canada–Madagascar Tax Convention Act, 2018 — C-6.65 (a)
(a) where a resident of a Madagascar derives income which, in accordance with the provisions of this Convention, may be taxed in Canada, Madagascar shall allow as a deduction from the tax on the income of that resident, an amount equal to the income tax paid in Canada. Such deduction shall not, however, exceed that part of the income tax, as computed before the deduction is given, which is attributable to the income which may be taxed in Canada;
Canada–Madagascar Tax Convention Act, 2018 — C-6.65 (b)
(b) where, in accordance with any provision of the Convention, income derived by a resident of Madagascar is exempt from tax in Madagascar, Madagascar may nevertheless, in calculating the amount of tax on other income, take into account the exempted income.
Canada–Madagascar Tax Convention Act, 2018 — C-6.65 2
2 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 Madagascar on profits, income or gains arising in Madagascar shall be deducted from any Canadian tax payable in respect of such profits, income or gains; (b) where, in accordance with any provision of the Convention, income derived by a resident of Canada is exempt from tax in Canada, Canada may nevertheless, in calculating the amount of tax on other income, take into account the exempted income.
Canada–Madagascar Tax Convention Act, 2018 — C-6.65 (a)
(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 Madagascar on profits, income or gains arising in Madagascar shall be deducted from any Canadian tax payable in respect of such profits, income or gains;
Canada–Madagascar Tax Convention Act, 2018 — C-6.65 (b)
(b) where, in accordance with any provision of the Convention, income derived by a resident of Canada is exempt from tax in Canada, Canada may nevertheless, in calculating the amount of tax on other income, take into account the exempted income.
Canada–Madagascar Tax Convention Act, 2018 — C-6.65 3
3 For the purposes of this Article, profits, income or gains of a resident of a Contracting State that may be taxed in the other Contracting State in accordance with this Convention shall be deemed to arise from sources in that other State.
Canada–Madagascar Tax Convention Act, 2018 — C-6.65 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–Madagascar Tax Convention Act, 2018 — C-6.65 2
2 The taxation on a permanent establishment that 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–Madagascar Tax Convention Act, 2018 — C-6.65 3
3 Nothing in this Article shall be construed as obliging a Contracting State to grant to residents of the other Contracting State any personal allowances, reliefs and reductions for taxation purposes on account of civil status or family responsibilities that it grants to its own residents.
Canada–Madagascar Tax Convention Act, 2018 — C-6.65 4
4 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 that is 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–Madagascar Tax Convention Act, 2018 — C-6.65 5
5 The provisions of this Article apply to taxes that are the subject of this Convention.
Canada–Madagascar Tax Convention Act, 2018 — C-6.65 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, submit to the competent authority of the Contracting State of which that 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 three years from the first notification of the action resulting in taxation not in accordance with the provisions of the Convention.
Canada–Madagascar Tax Convention Act, 2018 — C-6.65 2
2 The competent authority referred to in paragraph 1 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 not in accordance with the Convention. Any agreement reached shall be implemented notwithstanding any time limits in the domestic laws of the Contracting States.
Canada–Madagascar Tax Convention Act, 2018 — C-6.65 3
3 A Contracting State shall not, after the expiry of the time limits provided in its domestic laws and, in any case, after five years from the end of the taxable period to which the income concerned was attributed, increase the tax base of a resident of either of the Contracting States by including therein items of income that have also been charged to tax in the other Contracting State. This paragraph shall not apply in the case of fraud, wilful default or neglect.
Canada–Madagascar Tax Convention Act, 2018 — C-6.65 4
4 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.
Canada–Madagascar Tax Convention Act, 2018 — C-6.65 5
5 The competent authorities of the Contracting States may consult together for the elimination of double taxation in cases not provided for in the Convention and may communicate with each other directly for the purpose of applying the Convention.
Canada–Madagascar Tax Convention Act, 2018 — C-6.65 6
6 If any difficulty or doubt arising as to the interpretation or application of the Convention cannot be resolved by the competent authorities pursuant to the preceding paragraphs of this Article, the case may be submitted for arbitration if both competent authorities and the taxpayer agree and the taxpayer agrees in writing to be bound by the decision of the arbitration board. The decision of the arbitration board in a particular case shall be binding on both States with respect to that case. The procedure shall be established in an exchange of notes between the Contracting States.
Canada–Madagascar Tax Convention Act, 2018 — C-6.65 1
1 The competent authorities of the Contracting States shall exchange such information as is foreseeably relevant for carrying out the provisions of this Convention or to the administration or enforcement of the domestic laws concerning taxes of every kind and description imposed on behalf of the Contracting States, insofar as the taxation thereunder is not contrary to the Convention. The exchange of information is not restricted by Articles 1 and 2. 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) concerned with the assessment or collection of, the enforcement in respect of, the determination of appeals in relation to taxes, or the oversight of the above. 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–Madagascar Tax Convention Act, 2018 — C-6.65 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 the administrative practice of that or of the other Contracting State; (b) to supply information that 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 that 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–Madagascar Tax Convention Act, 2018 — C-6.65 (a)
(a) to carry out administrative measures at variance with the laws and the administrative practice of that or of the other Contracting State;
Canada–Madagascar Tax Convention Act, 2018 — C-6.65 (b)
(b) to supply information that is not obtainable under the laws or in the normal course of the administration of that or of the other Contracting State;
Canada–Madagascar Tax Convention Act, 2018 — C-6.65 (c)
(c) to supply information that 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–Madagascar Tax Convention Act, 2018 — C-6.65 3
3 If information is requested by a Contracting State in accordance with this Article, the other Contracting State shall use its information gathering measures to obtain the requested information, even though the other State may not need such information for its own tax purposes. The obligation contained in the preceding sentence is subject to the limitations of paragraph 2 but in no case shall such limitations be construed to permit a Contracting State to decline to supply information solely because it has no domestic interest in such information.
Canada–Madagascar Tax Convention Act, 2018 — C-6.65 4
4 In no case shall the provisions of paragraph 2 be construed to permit a Contracting State to decline to supply information solely because the information is held by a bank, other financial institution, nominee or person acting in an agency or fiduciary capacity or because the information relates to ownership interests in a person.
Canada–Madagascar Tax Convention Act, 2018 — C-6.65 5
5 Authorized representatives of a Contracting State shall be permitted to enter the other Contracting State to interview individuals or examine a person’s books and records with their consent, in accordance with procedures mutually agreed upon by the competent authorities, subject to the rules on tax procedures in force in each Contracting State.
Canada–Madagascar Tax Convention Act, 2018 — C-6.65 1
1 Nothing in this Convention shall affect the fiscal privileges of members of diplomatic missions or consular posts under the general rules of international law or under the provisions of special agreements.
Canada–Madagascar Tax Convention Act, 2018 — C-6.65 2
2 Notwithstanding the provisions of Article 4, an individual who is a member of a diplomatic mission, consular post or permanent mission of a Contracting State that is situated in the other Contracting State or in a third State shall be deemed for the purposes of the Convention to be a resident of the sending State if that individual is liable in the sending State to the same obligations in relation to tax on total income as are residents of that sending State.
Canada–Madagascar Tax Convention Act, 2018 — C-6.65 3
3 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–Madagascar Tax Convention Act, 2018 — C-6.65 1
1 The provisions of this Convention shall not be construed to restrict in any manner any exemption, allowance, credit or other deduction accorded: (a) by the laws of a Contracting State in the determination of the tax imposed by that State; (b) by any other treaty entered into by a Contracting State.
Canada–Madagascar Tax Convention Act, 2018 — C-6.65 (a)
(a) by the laws of a Contracting State in the determination of the tax imposed by that State;
Canada–Madagascar Tax Convention Act, 2018 — C-6.65 (b)
(b) by any other treaty entered into by a Contracting State.
Canada–Madagascar Tax Convention Act, 2018 — C-6.65 2
2 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 (after taking into account any reduction or offset of the amount of tax in any manner, including a refund, reimbursement, contribution, credit or allowance to the company, trust, or other entity or to any other person) is substantially lower than the amount that would be imposed by that State 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–Madagascar Tax Convention Act, 2018 — C-6.65 3
3 The Convention shall not apply to a company or other entity that is entitled to income tax benefits pursuant to any legislation in either Contracting State relating to promotion of increased economic activity (including legislation providing for tax-free zones), unless: (a) the company or other entity is a resident of the Contracting State providing the income tax benefits and is wholly-owned directly by individuals who are residents of that State or indirectly by such individuals through one or more entities provided that all such entities are resident of that State; or (b) 90 per cent or more of the income eligible for such benefits are derived exclusively from the active conduct of a trade or business carried on by it other than an investment business.
Canada–Madagascar Tax Convention Act, 2018 — C-6.65 (a)
(a) the company or other entity is a resident of the Contracting State providing the income tax benefits and is wholly-owned directly by individuals who are residents of that State or indirectly by such individuals through one or more entities provided that all such entities are resident of that State; or
Canada–Madagascar Tax Convention Act, 2018 — C-6.65 (b)
(b) 90 per cent or more of the income eligible for such benefits are derived exclusively from the active conduct of a trade or business carried on by it other than an investment business.
Canada–Madagascar Tax Convention Act, 2018 — C-6.65 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 4 of Article 24 or, failing agreement under that procedure, pursuant to any other procedure agreed to by both Contracting States.
Canada–Madagascar Tax Convention Act, 2018 — C-6.65
Each of the Contracting States shall notify the other through diplomatic channels of the completion of the procedures required its legislation for the bringing into force of this Convention.
Canada–Madagascar Tax Convention Act, 2018 — C-6.65 (a)
The Convention shall enter into force on the date of the later of these notifications and its provisions shall thereupon have effect: (a) in Madagascar: (i) in respect of withholding taxes, to sums payable on or after the first day of January in the calendar year following that in which the Convention enters into force; and (ii) in respect of other taxes on income, for taxation years beginning on or after the first day of January in the calendar year following that in which the Convention enters into force; (b) in Canada: (i) 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 following that in which the Convention enters into force; and (ii) in respect of other Canadian tax, for taxation years beginning on or after the first day of January in the calendar year following that in which the Convention enters into force.
Canada–Madagascar Tax Convention Act, 2018 — C-6.65 (a)
(a) in Madagascar: (i) in respect of withholding taxes, to sums payable on or after the first day of January in the calendar year following that in which the Convention enters into force; and (ii) in respect of other taxes on income, for taxation years beginning on or after the first day of January in the calendar year following that in which the Convention enters into force;
Canada–Madagascar Tax Convention Act, 2018 — C-6.65 (i)
(i) in respect of withholding taxes, to sums payable on or after the first day of January in the calendar year following that in which the Convention enters into force; and
Canada–Madagascar Tax Convention Act, 2018 — C-6.65 (ii)
(ii) in respect of other taxes on income, for taxation years beginning on or after the first day of January in the calendar year following that in which the Convention enters into force;
Canada–Madagascar Tax Convention Act, 2018 — C-6.65 (b)
(b) in Canada: (i) 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 following that in which the Convention enters into force; and (ii) in respect of other Canadian tax, for taxation years beginning on or after the first day of January in the calendar year following that in which the Convention enters into force.
Canada–Madagascar Tax Convention Act, 2018 — C-6.65 (i)
(i) 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 following that in which the Convention enters into force; and
Canada–Madagascar Tax Convention Act, 2018 — C-6.65 (ii)
(ii) in respect of other Canadian tax, for taxation years beginning on or after the first day of January in the calendar year following that in which the Convention enters into force.
Canada–Madagascar Tax Convention Act, 2018 — C-6.65 (a)
This Convention shall remain in force until terminated by one of the Contracting States. Either Contracting State may terminate the Convention, through diplomatic channels, by giving notice of termination at least six months before the end of any calendar year beginning after the expiry of five years from the date of entry into force of the Convention. In such event, the Convention shall cease to have effect: (a) in Madagascar: (i) in respect of taxes withheld at source, to sums payable no later than December 31st of the year of the notice of termination and (ii) in respect of other taxes charged on income for tax periods ending on or after December 31 of the year which immediately follows the year of the notice of termination; (b) in Canada: (i) in respect of tax withheld at the source on amounts paid or credited to non-residents, after the end of that calendar year, and (ii) in respect of other Canadian tax, for taxation years beginning after the end of that calendar year.