GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Income Tax Conventions Implementation Act, 1999 — I-3.54 1
1 For the purposes of this Agreement, unless the context otherwise requires: (a) the term Canada used in a geographical sense, means the territory of Canada, including: (i) any area beyond the territorial seas of Canada which, in accordance with international law and the laws of Canada, is an area within which Canada may exercise rights with respect to the seabed and subsoil and their natural resources; (ii) the seas and airspace above every area referred to in clause (i) in respect of any activity carried on in connection with the exploration for or the exploitation of the natural resources referred to therein; (b) the term Kyrgyzstan means the Kyrgyz Republic and, when used in a geographical sense, means the territory upon which the Kyrgyz Republic exercises its sovereign rights and jurisdiction in accordance with international law and in which the taxation legislation of the Kyrgyz Republic is applied; (c) the terms a Contracting State and the other Contracting State mean, as the context requires, Canada or Kyrgyzstan; (d) the term person includes an individual, a company and any other body of persons and, in the case of Canada it also includes a trust; (e) the term company means any corporate entity or any entity which is treated as a corporate entity for tax purposes; (f) the terms enterprise of a Contracting State and enterprise of the other Contracting State mean respectively an enterprise carried on by a resident of a Contracting State and an enterprise carried on by a resident of the other Contracting State; (g) the term competent authority means: (i) in the case of Canada, the Minister of National Revenue or his authorized representative; (ii) in the case of Kyrgyzstan, the Ministry of Finance or its plenipotentiary representative; (h) the term national means: (i) any individual possessing the citizenship of a Contracting State; (ii) any legal person, partnership or association deriving its status as such from the laws in force in a Contracting State; (i) the term international traffic with reference to an enterprise of a Contracting State means any voyage of a ship or aircraft to transport passengers or property except where the principal purpose of the voyage is to transport passengers or property between places within the other Contracting State.
Income Tax Conventions Implementation Act, 1999 — I-3.54 (a)
(a) the term Canada used in a geographical sense, means the territory of Canada, including: (i) any area beyond the territorial seas of Canada which, in accordance with international law and the laws of Canada, is an area within which Canada may exercise rights with respect to the seabed and subsoil and their natural resources; (ii) the seas and airspace above every area referred to in clause (i) in respect of any activity carried on in connection with the exploration for or the exploitation of the natural resources referred to therein;
Income Tax Conventions Implementation Act, 1999 — I-3.54 (i)
(i) any area beyond the territorial seas of Canada which, in accordance with international law and the laws of Canada, is an area within which Canada may exercise rights with respect to the seabed and subsoil and their natural resources;
Income Tax Conventions Implementation Act, 1999 — I-3.54 (ii)
(ii) the seas and airspace above every area referred to in clause (i) in respect of any activity carried on in connection with the exploration for or the exploitation of the natural resources referred to therein;
Income Tax Conventions Implementation Act, 1999 — I-3.54 (b)
(b) the term Kyrgyzstan means the Kyrgyz Republic and, when used in a geographical sense, means the territory upon which the Kyrgyz Republic exercises its sovereign rights and jurisdiction in accordance with international law and in which the taxation legislation of the Kyrgyz Republic is applied;
Income Tax Conventions Implementation Act, 1999 — I-3.54 (c)
(c) the terms a Contracting State and the other Contracting State mean, as the context requires, Canada or Kyrgyzstan;
Income Tax Conventions Implementation Act, 1999 — I-3.54 (d)
(d) the term person includes an individual, a company and any other body of persons and, in the case of Canada it also includes a trust;
Income Tax Conventions Implementation Act, 1999 — I-3.54 (e)
(e) the term company means any corporate entity or any entity which is treated as a corporate entity for tax purposes;
Income Tax Conventions Implementation Act, 1999 — I-3.54 (f)
(f) the terms enterprise of a Contracting State and enterprise of the other Contracting State mean respectively an enterprise carried on by a resident of a Contracting State and an enterprise carried on by a resident of the other Contracting State;
Income Tax Conventions Implementation Act, 1999 — I-3.54 (g)
(g) the term competent authority means: (i) in the case of Canada, the Minister of National Revenue or his authorized representative; (ii) in the case of Kyrgyzstan, the Ministry of Finance or its plenipotentiary representative;
Income Tax Conventions Implementation Act, 1999 — I-3.54 (i)
(i) in the case of Canada, the Minister of National Revenue or his authorized representative;
Income Tax Conventions Implementation Act, 1999 — I-3.54 (ii)
(ii) in the case of Kyrgyzstan, the Ministry of Finance or its plenipotentiary representative;
Income Tax Conventions Implementation Act, 1999 — I-3.54 (h)
(h) the term national means: (i) any individual possessing the citizenship of a Contracting State; (ii) any legal person, partnership or association deriving its status as such from the laws in force in a Contracting State;
Income Tax Conventions Implementation Act, 1999 — I-3.54 (i)
(i) any individual possessing the citizenship of a Contracting State;
Income Tax Conventions Implementation Act, 1999 — I-3.54 (ii)
(ii) any legal person, partnership or association deriving its status as such from the laws in force in a Contracting State;
Income Tax Conventions Implementation Act, 1999 — I-3.54 (i)
(i) the term international traffic with reference to an enterprise of a Contracting State means any voyage of a ship or aircraft to transport passengers or property except where the principal purpose of the voyage is to transport passengers or property between places within the other Contracting State.
Income Tax Conventions Implementation Act, 1999 — I-3.54 2
2 As regards the application of this Agreement by a Contracting State at any time, any term not defined therein shall, unless the context otherwise requires, have the meaning which it has at that time under the law of that State concerning the taxes to which this Agreement applies.
Income Tax Conventions Implementation Act, 1999 — I-3.54 1
1 For the purposes of this Agreement, the term resident of a Contracting State means: (a) any person who, under the laws of that State, is liable to tax therein by reason of his domicile, residence, place of management, place of incorporation or any other criterion of a similar nature; (b) the Government of that State or a political or administrative subdivision or local authority thereof or any agency or instrumentality of any such government, subdivision or authority. But this term does not include any person who is liable to tax in that State in respect only of income from that State.
Income Tax Conventions Implementation Act, 1999 — I-3.54 (a)
(a) any person who, under the laws of that State, is liable to tax therein by reason of his domicile, residence, place of management, place of incorporation or any other criterion of a similar nature;
Income Tax Conventions Implementation Act, 1999 — I-3.54 (b)
(b) the Government of that State or a political or administrative subdivision or local authority thereof or any agency or instrumentality of any such government, subdivision or authority.
Income Tax Conventions Implementation Act, 1999 — I-3.54
But this term does not include any person who is liable to tax in that State in respect only of income from that State.
Income Tax Conventions Implementation Act, 1999 — I-3.54 2
2 Where by reason of the provisions of paragraph 1 an individual is a resident of both Contracting States, then his status shall be determined as follows: (a) he shall be deemed to be a resident only of the State in which he has a permanent home available to him; if he has a permanent home available to him in both States, he shall be deemed to be a resident only of the State with which his personal and economic relations are closer (centre of vital interests); (b) if the State in which he has his centre of vital interests cannot be determined, or if he has not a permanent home available to him in either State, he shall be deemed to be a resident only of the State in which he has an habitual abode; (c) if he has an habitual abode in both States or in neither of them, he shall be deemed to be a resident only of the State of which he is a citizen; (d) if he is a citizen of both States or of neither of them, the competent authorities of the Contracting States shall settle the question by mutual agreement.
Income Tax Conventions Implementation Act, 1999 — I-3.54 (a)
(a) he shall be deemed to be a resident only of the State in which he has a permanent home available to him; if he has a permanent home available to him in both States, he shall be deemed to be a resident only of the State with which his personal and economic relations are closer (centre of vital interests);
Income Tax Conventions Implementation Act, 1999 — I-3.54 (b)
(b) if the State in which he has his centre of vital interests cannot be determined, or if he has not a permanent home available to him in either State, he shall be deemed to be a resident only of the State in which he has an habitual abode;
Income Tax Conventions Implementation Act, 1999 — I-3.54 (c)
(c) if he has an habitual abode in both States or in neither of them, he shall be deemed to be a resident only of the State of which he is a citizen;
Income Tax Conventions Implementation Act, 1999 — I-3.54 (d)
(d) if he is a citizen of both States or of neither of them, the competent authorities of the Contracting States shall settle the question by mutual agreement.
Income Tax Conventions Implementation Act, 1999 — I-3.54 3
3 Where by reason of the provisions of paragraph 1 a company is a resident of both Contracting States, then its status shall be determined as follows: (a) it shall be deemed to be a resident only of the State in which it was incorporated or otherwise constituted; (b) if it was not incorporated or otherwise constituted in either of the States, it shall be deemed to be a resident only of the State in which its place of effective management is situated.
Income Tax Conventions Implementation Act, 1999 — I-3.54 (a)
(a) it shall be deemed to be a resident only of the State in which it was incorporated or otherwise constituted;
Income Tax Conventions Implementation Act, 1999 — I-3.54 (b)
(b) if it was not incorporated or otherwise constituted in either of the States, it shall be deemed to be a resident only of the State in which its place of effective management is situated.
Income Tax Conventions Implementation Act, 1999 — I-3.54 4
4 Where by reason of the provisions of paragraph 1 a person other than an individual or a company is a resident of both Contracting States, the competent authorities of the Contracting States shall by mutual agreement endeavour to settle the question and to determine the mode of application of this Agreement to such person.
Income Tax Conventions Implementation Act, 1999 — I-3.54 1
1 For the purposes of this Agreement, the term permanent establishment means a fixed place of business through which the business of an enterprise is wholly or partly carried on.
Income Tax Conventions Implementation Act, 1999 — I-3.54 2
2 The term permanent establishment includes especially: (a) a place of management; (b) a branch; (c) an office; (d) a factory; (e) a workshop; (f) a mine, an oil or gas well, a quarry or any other place relating to the exploration for or the exploitation of natural resources; and (g) an agricultural, pastoral or forestry property.
Income Tax Conventions Implementation Act, 1999 — I-3.54 (f)
(f) a mine, an oil or gas well, a quarry or any other place relating to the exploration for or the exploitation of natural resources; and
Income Tax Conventions Implementation Act, 1999 — I-3.54 (g)
(g) an agricultural, pastoral or forestry property.
Income Tax Conventions Implementation Act, 1999 — I-3.54 3
3 A building site or construction or installation project constitutes a permanent establishment only if it lasts for more than twelve months.
Income Tax Conventions Implementation Act, 1999 — I-3.54 4
4 Notwithstanding the preceding provisions of this Article, the term permanent establishment shall be deemed not to include: (a) the use of facilities solely for the purpose of storage, display or delivery of goods or merchandise belonging to the enterprise; (b) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of storage, display or delivery; (c) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of processing by another enterprise; (d) the maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise or of collecting information, for the enterprise; (e) the maintenance of a fixed place of business solely for the purpose of carrying on, for the enterprise, any other activity of a preparatory or auxiliary character; (f) the maintenance of a fixed place of business solely for any combination of activities mentioned in subparagraphs (a) to (e) provided that the overall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character.
Income Tax Conventions Implementation Act, 1999 — I-3.54 (a)
(a) the use of facilities solely for the purpose of storage, display or delivery of goods or merchandise belonging to the enterprise;
Income Tax Conventions Implementation Act, 1999 — I-3.54 (b)
(b) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of storage, display or delivery;
Income Tax Conventions Implementation Act, 1999 — I-3.54 (c)
(c) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of processing by another enterprise;
Income Tax Conventions Implementation Act, 1999 — I-3.54 (d)
(d) the maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise or of collecting information, for the enterprise;
Income Tax Conventions Implementation Act, 1999 — I-3.54 (e)
(e) the maintenance of a fixed place of business solely for the purpose of carrying on, for the enterprise, any other activity of a preparatory or auxiliary character;
Income Tax Conventions Implementation Act, 1999 — I-3.54 (f)
(f) the maintenance of a fixed place of business solely for any combination of activities mentioned in subparagraphs (a) to (e) provided that the overall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character.
Income Tax Conventions Implementation Act, 1999 — I-3.54 5
5 Notwithstanding the provisions of paragraphs 1 and 2, where a person — other than an agent of an independent status to whom paragraph 6 applies — is acting on behalf of an enterprise and has, and habitually exercises, in a Contracting State an authority to conclude contracts on behalf of the enterprise, that enterprise shall be deemed to have a permanent establishment in that State in respect of any activities which that person undertakes for the enterprise unless the activities of such person are limited to those mentioned in paragraph 4 which, if exercised through a fixed place of business, would not make this fixed place of business a permanent establishment under the provisions of that paragraph.
Income Tax Conventions Implementation Act, 1999 — I-3.54 6
6 An enterprise shall not be deemed to have a permanent establishment in a Contracting State merely because it carries on business in that State through a broker, general commission agent or any other agent of an independent status, provided that such persons are acting in the ordinary course of their business.
Income Tax Conventions Implementation Act, 1999 — I-3.54 7
7 The fact that a company which is a resident of a Contracting State controls or is controlled by a company which is a resident of the other Contracting State, or which carries on business in that other State (whether through a permanent establishment or otherwise), shall not of itself constitute either company a permanent establishment of the other.
Income Tax Conventions Implementation Act, 1999 — I-3.54 1
1 Income derived by a resident of a Contracting State from immovable property (including income from agriculture or forestry) situated in the other Contracting State may be taxed in that other State.
Income Tax Conventions Implementation Act, 1999 — I-3.54 2
2 For the purposes of this Agreement, the term immovable property shall have the meaning which it has for the purposes of the relevant taxation law of the Contracting State in which the property in question is situated. The term shall in any case include property accessory to immovable property, livestock and equipment used in agriculture and forestry, rights to which the provisions of general law respecting landed property apply, usufruct of immovable property and rights to variable or fixed payments as consideration for the working of, or the right to work, mineral deposits, sources and other natural resources; ships and aircraft shall not be regarded as immovable property.
Income Tax Conventions Implementation Act, 1999 — I-3.54 3
3 The provisions of paragraph 1 shall apply to income derived from the direct use, letting, or use in any other form of immovable property and, in the case of Canada, shall also apply to income from the alienation of such property.
Income Tax Conventions Implementation Act, 1999 — I-3.54 4
4 Where the ownership of shares or other corporate rights in a company entitles the owner of such shares or corporate rights to the enjoyment of immovable property held by the company, the income from the direct use, letting, or use in any other form of such right to enjoyment may be taxed in the Contracting State in which the immovable property is situated.
Income Tax Conventions Implementation Act, 1999 — I-3.54 5
5 The provisions of paragraphs 1 and 3 shall also apply to the income from immovable property of an enterprise and to income from immovable property used for the performance of independent personal services.
Income Tax Conventions Implementation Act, 1999 — I-3.54 1
1 The profits of an enterprise of a Contracting State shall be taxable only in that State unless the enterprise carries on business in the other Contracting State through a permanent establishment situated therein. If the enterprise carries on or has carried on business as aforesaid, the profits of the enterprise may be taxed in the other State but only so much of them as is attributable to that permanent establishment.
Income Tax Conventions Implementation Act, 1999 — I-3.54 2
2 Subject to the provisions of paragraph 3, where an enterprise of a Contracting State carries on business in the other Contracting State through a permanent establishment situated therein, there shall in each Contracting State be attributed to that permanent establishment the profits which it might be expected to make if it were a distinct and separate enterprise engaged in the same or similar activities under the same or similar conditions and dealing wholly independently with the enterprise of which it is a permanent establishment.
Income Tax Conventions Implementation Act, 1999 — I-3.54 3
3 In the determination of the profits of a permanent establishment, there shall be allowed as deductions expenses which are incurred for the purposes of the permanent establishment including executive and general administrative expenses, whether incurred in the State in which the permanent establishment is situated or elsewhere.
Income Tax Conventions Implementation Act, 1999 — I-3.54 4
4 Insofar as it has been customary in a Contracting State to determine the profits to be attributed to a permanent establishment on the basis of an apportionment of the total profits of the enterprise to its various parts, nothing in paragraph 2 shall preclude that Contracting State from determining the profits to be taxed by such an apportionment as may be customary; the method of apportionment adopted shall, however, be such that the result shall be in accordance with the principles contained in this Article.
Income Tax Conventions Implementation Act, 1999 — I-3.54 5
5 No profits shall be attributed to a permanent establishment by reason of the mere purchase by that permanent establishment of goods or merchandise for the enterprise.
Income Tax Conventions Implementation Act, 1999 — I-3.54 6
6 For the purposes of the preceding paragraphs, the profits to be attributed to the permanent establishment shall be determined by the same method year by year unless there is good and sufficient reason to the contrary.
Income Tax Conventions Implementation Act, 1999 — I-3.54 7
7 Where profits include items of income which are dealt with separately in other Articles of this Agreement, then the provisions of those Articles shall not be affected by the provisions of this Article.
Income Tax Conventions Implementation Act, 1999 — I-3.54 1
1 Profits derived by an enterprise of a Contracting State from the operation of ships or aircraft in international traffic shall be taxable only in that State.
Income Tax Conventions Implementation Act, 1999 — I-3.54 2
2 The provisions of paragraph 1 shall also apply to profits from the participation in a pool, a joint business or an international operating agency.
Income Tax Conventions Implementation Act, 1999 — I-3.54 3
3 In this Article, (a) the term profits includes: (i) gross receipts and revenues derived directly from the operation of ships or aircraft in international traffic, and (ii) interest on sums generated directly from the operation of ships or aircraft in international traffic provided that such interest is incidental to the operation; (b) the term operation of ships or aircraft in international traffic by an enterprise, includes: (i) the charter or rental of ships or aircraft, (ii) the rental of containers and related equipment, and (iii) the alienation of ships, aircraft, containers and related equipment, by that enterprise provided that such charter, rental or alienation is incidental to the operation by that enterprise of ships or aircraft in international traffic.
Income Tax Conventions Implementation Act, 1999 — I-3.54 (a)
(a) the term profits includes: (i) gross receipts and revenues derived directly from the operation of ships or aircraft in international traffic, and (ii) interest on sums generated directly from the operation of ships or aircraft in international traffic provided that such interest is incidental to the operation;
Income Tax Conventions Implementation Act, 1999 — I-3.54 (i)
(i) gross receipts and revenues derived directly from the operation of ships or aircraft in international traffic, and
Income Tax Conventions Implementation Act, 1999 — I-3.54 (ii)
(ii) interest on sums generated directly from the operation of ships or aircraft in international traffic provided that such interest is incidental to the operation;
Income Tax Conventions Implementation Act, 1999 — I-3.54 (b)
(b) the term operation of ships or aircraft in international traffic by an enterprise, includes: (i) the charter or rental of ships or aircraft, (ii) the rental of containers and related equipment, and (iii) the alienation of ships, aircraft, containers and related equipment, by that enterprise provided that such charter, rental or alienation is incidental to the operation by that enterprise of ships or aircraft in international traffic.
Income Tax Conventions Implementation Act, 1999 — I-3.54 (i)
(i) the charter or rental of ships or aircraft,
Income Tax Conventions Implementation Act, 1999 — I-3.54 (ii)
(ii) the rental of containers and related equipment, and