GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Canada–Greece Tax Convention Act, 2010 — C-5.9 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–Greece Tax Convention Act, 2010 — C-5.9 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–Greece Tax Convention Act, 2010 — C-5.9 1
1 The provisions of this Convention shall not be construed to restrict in any manner any exemption, allowance, credit or other deduction now or hereafter accorded: (a) by the laws of a Contracting State in the determination of the tax imposed by that State; or (b) by any other agreement entered into by a Contracting State.
Canada–Greece Tax Convention Act, 2010 — C-5.9 (a)
(a) by the laws of a Contracting State in the determination of the tax imposed by that State; or
Canada–Greece Tax Convention Act, 2010 — C-5.9 (b)
(b) by any other agreement entered into by a Contracting State.
Canada–Greece Tax Convention Act, 2010 — C-5.9 2
2 Nothing in the Convention shall be construed as preventing Canada from imposing a tax on amounts included in the income of a resident of Canada with respect to a partnership, trust, company, or other entity in which that resident has an interest.
Canada–Greece Tax Convention Act, 2010 — C-5.9 3
3 Contributions in a year in respect of services rendered in that year paid by, or on behalf of, an individual who is a resident of a Contracting State or who is temporarily present in that State to a pension plan that is recognized for tax purposes in the other Contracting State shall, during a period not exceeding in the aggregate 60 months, be treated in the same way for tax purposes in the first-mentioned State as a contribution paid to a pension plan that is recognized for tax purposes in that first-mentioned State, if (a) such individual was contributing on a regular basis to the pension plan for a period ending immediately before that individual became a resident of or temporarily present in the first-mentioned State; and (b) the competent authority of the first-mentioned State agrees that the pension plan generally corresponds to a pension plan recognized for tax purposes by that State. For the purposes of this paragraph, pension plan includes a pension plan created under the social security system in a Contracting State.
Canada–Greece Tax Convention Act, 2010 — C-5.9 (a)
(a) such individual was contributing on a regular basis to the pension plan for a period ending immediately before that individual became a resident of or temporarily present in the first-mentioned State; and
Canada–Greece Tax Convention Act, 2010 — C-5.9 (b)
(b) the competent authority of the first-mentioned State agrees that the pension plan generally corresponds to a pension plan recognized for tax purposes by that State.
Canada–Greece Tax Convention Act, 2010 — C-5.9
For the purposes of this paragraph, pension plan includes a pension plan created under the social security system in a Contracting State.
Canada–Greece Tax Convention Act, 2010 — C-5.9 1
1 Each of the Contracting States shall notify the other through diplomatic channels of the completion of the procedures required by law for the bringing into force of this Convention. The Convention shall enter into force on the date of the later of these notifications and its provisions shall thereupon have effect: (a) in the Hellenic Republic, on income derived on or after the first day of January of the calendar year next 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 of the calendar year next 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 of the calendar year next following that in which the Convention enters into force.
Canada–Greece Tax Convention Act, 2010 — C-5.9 (a)
(a) in the Hellenic Republic, on income derived on or after the first day of January of the calendar year next following that in which the Convention enters into force;
Canada–Greece Tax Convention Act, 2010 — C-5.9 (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 of the calendar year next 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 of the calendar year next following that in which the Convention enters into force.
Canada–Greece Tax Convention Act, 2010 — C-5.9 (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 of the calendar year next following that in which the Convention enters into force, and
Canada–Greece Tax Convention Act, 2010 — C-5.9 (ii)
(ii) in respect of other Canadian tax for taxation years beginning on or after the first day of January of the calendar year next following that in which the Convention enters into force.
Canada–Greece Tax Convention Act, 2010 — C-5.9 2
2 The exchange of notes dated September 30, 1929 recording an Agreement between Canada and the Hellenic Republic providing for the reciprocal exemption from income tax of earnings derived from the operation of ships is terminated. Its provisions shall cease to have effect from the date on which the corresponding provisions of this Convention take effect in accordance with the provisions of paragraph 1.
Canada–Greece Tax Convention Act, 2010 — C-5.9 (a)
This Convention shall remain in force until terminated by a Contracting State. 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. In such event, the Convention shall cease to have effect: (a) in the Hellenic Republic, on income derived on or after the first day of January of the next following calendar year; (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 of the next following calendar year, and (ii) in respect of other Canadian tax for taxation years beginning on or after the first day of January of the next following calendar year.
Canada–Greece Tax Convention Act, 2010 — C-5.9 (a)
(a) in the Hellenic Republic, on income derived on or after the first day of January of the next following calendar year;
Canada–Greece Tax Convention Act, 2010 — C-5.9 (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 of the next following calendar year, and (ii) in respect of other Canadian tax for taxation years beginning on or after the first day of January of the next following calendar year.
Canada–Greece Tax Convention Act, 2010 — C-5.9 (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 of the next following calendar year, and
Canada–Greece Tax Convention Act, 2010 — C-5.9 (ii)
(ii) in respect of other Canadian tax for taxation years beginning on or after the first day of January of the next following calendar year.
Canada–Greece Tax Convention Act, 2010 — C-5.9
IN WITNESS WHEREOF the undersigned, duly authorised thereto, have signed this Convention.
Canada–Greece Tax Convention Act, 2010 — C-5.9
DONE in duplicate at Athens, this 29th day of June 2009, each in the English, French and Greek languages, each version being equally authentic.
Canada–Greece Tax Convention Act, 2010 — C-5.9 1
1 At the time of signing of this Convention between Canada and the Hellenic Republic for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and on Capital , the undersigned have agreed upon the following provisions which shall be an integral part of the Convention.
Canada–Greece Tax Convention Act, 2010 — C-5.9 2
2 It is understood that: (i) In paragraph 1(i) of Article 3, for greater certainty, the term “operated solely between places in a Contracting State” refers to a single voyage undertaken by a ship or aircraft. (ii) Notwithstanding Articles 7 and 8, profits derived from the operation of ships or aircraft used principally to transport passengers or goods exclusively between places in a Contracting State may be taxed in that State. This provision shall also apply to profits from the participation in a pool, a joint business or an international operating agency. (iii) With respect to paragraph 6 of Article 13, in the event that the Canadian departure tax rules, for which that paragraph is relevant, are significantly amended or replaced, paragraph 6 of Article 13 shall be replaced by the following: “6.	The provisions of paragraph 5 shall not affect the right of a Contracting State to levy, according to its law, a tax on gains from the alienation of any property derived by an individual who is a resident of the other Contracting State and has been a resident of the first-mentioned State at any time during the five years immediately preceding the alienation of the property.” (iv) For the purposes of Article 15, the term employer means the person having rights on the work produced and bearing the relative responsibility and risks. (v) 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, or allowance to the company, trust or other entity, 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. (vi) Irrespective of the participation of the Contracting States in the General Agreement on Trade in Services (GATS), or in other international agreements, the Contracting States in their tax relations shall be covered by the provisions of this Convention.
Canada–Greece Tax Convention Act, 2010 — C-5.9 (i)
(i) In paragraph 1(i) of Article 3, for greater certainty, the term “operated solely between places in a Contracting State” refers to a single voyage undertaken by a ship or aircraft.
Canada–Greece Tax Convention Act, 2010 — C-5.9 (ii)
(ii) Notwithstanding Articles 7 and 8, profits derived from the operation of ships or aircraft used principally to transport passengers or goods exclusively between places in a Contracting State may be taxed in that State. This provision shall also apply to profits from the participation in a pool, a joint business or an international operating agency.
Canada–Greece Tax Convention Act, 2010 — C-5.9 (iii)
(iii) With respect to paragraph 6 of Article 13, in the event that the Canadian departure tax rules, for which that paragraph is relevant, are significantly amended or replaced, paragraph 6 of Article 13 shall be replaced by the following: “6.	The provisions of paragraph 5 shall not affect the right of a Contracting State to levy, according to its law, a tax on gains from the alienation of any property derived by an individual who is a resident of the other Contracting State and has been a resident of the first-mentioned State at any time during the five years immediately preceding the alienation of the property.”
Canada–Greece Tax Convention Act, 2010 — C-5.9
“6.	The provisions of paragraph 5 shall not affect the right of a Contracting State to levy, according to its law, a tax on gains from the alienation of any property derived by an individual who is a resident of the other Contracting State and has been a resident of the first-mentioned State at any time during the five years immediately preceding the alienation of the property.”
Canada–Greece Tax Convention Act, 2010 — C-5.9 (iv)
(iv) For the purposes of Article 15, the term employer means the person having rights on the work produced and bearing the relative responsibility and risks.
Canada–Greece Tax Convention Act, 2010 — C-5.9 (v)
(v) 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, or allowance to the company, trust or other entity, 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–Greece Tax Convention Act, 2010 — C-5.9 (vi)
(vi) Irrespective of the participation of the Contracting States in the General Agreement on Trade in Services (GATS), or in other international agreements, the Contracting States in their tax relations shall be covered by the provisions of this Convention.
Canada–Greece Tax Convention Act, 2010 — C-5.9
IN WITNESS whereof the undersigned, duly authorised thereto, by their respective Governments, have signed this Protocol.
Canada Evidence Act — C-5 1
Short title 1 This Act may be cited as the Canada Evidence Act . R.S., c. E-10, s. 1
Canada Evidence Act — C-5 2
Application 2 This Part applies to all criminal proceedings and to all civil proceedings and other matters whatever respecting which Parliament has jurisdiction. R.S., c. E-10, s. 2
Canada Evidence Act — C-5 3
Interest or crime 3 A person is not incompetent to give evidence by reason of interest or crime. R.S., c. E-10, s. 3
Canada Evidence Act — C-5 4
Accused and spouse 4 (1) Every person charged with an offence, and, except as otherwise provided in this section, the wife or husband, as the case may be, of the person so charged, is a competent witness for the defence, whether the person so charged is charged solely or jointly with any other person. Spouse of accused (2) No person is incompetent, or uncompellable, to testify for the prosecution by reason only that they are married to the accused. Communications during marriage (3) No husband is compellable to disclose any communication made to him by his wife during their marriage, and no wife is compellable to disclose any communication made to her by her husband during their marriage. (4) and (5) [Repealed, 2015, c. 13, s. 52] Failure to testify (6) The failure of the person charged, or of the wife or husband of that person, to testify shall not be made the subject of comment by the judge or by counsel for the prosecution. R.S., 1985, c. C-5, s. 4; R.S., 1985, c. 19 (3rd Supp.), s. 17; 2002, c. 1, s. 166; 2014, c. 25, s. 34, c. 31, s. 27; 2015, c. 13, s. 52
Canada Evidence Act — C-5 5
Incriminating questions 5 (1) No witness shall be excused from answering any question on the ground that the answer to the question may tend to criminate him, or may tend to establish his liability to a civil proceeding at the instance of the Crown or of any person. Answer not admissible against witness (2) Where with respect to any question a witness objects to answer on the ground that his answer may tend to criminate him, or may tend to establish his liability to a civil proceeding at the instance of the Crown or of any person, and if but for this Act, or the Act of any provincial legislature, the witness would therefore have been excused from answering the question, then although the witness is by reason of this Act or the provincial Act compelled to answer, the answer so given shall not be used or admissible in evidence against him in any criminal trial or other criminal proceeding against him thereafter taking place, other than a prosecution for perjury in the giving of that evidence or for the giving of contradictory evidence. R.S., 1985, c. C-5, s. 5; 1997, c. 18, s. 116
Canada Evidence Act — C-5 6
Evidence of person with physical disability 6 (1) If a witness has difficulty communicating by reason of a physical disability, the court may order that the witness be permitted to give evidence by any means that enables the evidence to be intelligible. Evidence of person with mental disability (2) If a witness with a mental disability is determined under section 16 to have the capacity to give evidence and has difficulty communicating by reason of a disability, the court may order that the witness be permitted to give evidence by any means that enables the evidence to be intelligible. Inquiry (3) The court may conduct an inquiry to determine if the means by which a witness may be permitted to give evidence under subsection (1) or (2) is necessary and reliable. R.S., 1985, c. C-5, s. 6; 1998, c. 9, s. 1
Canada Evidence Act — C-5 6.1
Identification of accused 6.1 For greater certainty, a witness may give evidence as to the identity of an accused whom the witness is able to identify visually or in any other sensory manner. 1998, c. 9, s. 1
Canada Evidence Act — C-5 7
Expert witnesses 7 Where, in any trial or other proceeding, criminal or civil, it is intended by the prosecution or the defence, or by any party, to examine as witnesses professional or other experts entitled according to the law or practice to give opinion evidence, not more than five of such witnesses may be called on either side without the leave of the court or judge or person presiding. R.S., c. E-10, s. 7
Canada Evidence Act — C-5 8
Handwriting comparison 8 Comparison of a disputed writing with any writing proved to the satisfaction of the court to be genuine shall be permitted to be made by witnesses, and such writings, and the evidence of witnesses respecting those writings, may be submitted to the court and jury as proof of the genuineness or otherwise of the writing in dispute. R.S., c. E-10, s. 8
Canada Evidence Act — C-5 9
Adverse witnesses 9 (1) A party producing a witness shall not be allowed to impeach his credit by general evidence of bad character, but if the witness, in the opinion of the court, proves adverse, the party may contradict him by other evidence, or, by leave of the court, may prove that the witness made at other times a statement inconsistent with his present testimony, but before the last mentioned proof can be given the circumstances of the supposed statement, sufficient to designate the particular occasion, shall be mentioned to the witness, and he shall be asked whether or not he did make the statement. Previous statements by witness not proved adverse (2) Where the party producing a witness alleges that the witness made at other times a statement in writing, reduced to writing, or recorded on audio tape or video tape or otherwise, inconsistent with the witness’ present testimony, the court may, without proof that the witness is adverse, grant leave to that party to cross-examine the witness as to the statement and the court may consider the cross-examination in determining whether in the opinion of the court the witness is adverse. R.S., 1985, c. C-5, s. 9; 1994, c. 44, s. 85
Canada Evidence Act — C-5 10
Cross-examination as to previous statements 10 (1) On any trial a witness may be cross-examined as to previous statements that the witness made in writing, or that have been reduced to writing, or recorded on audio tape or video tape or otherwise, relative to the subject-matter of the case, without the writing being shown to the witness or the witness being given the opportunity to listen to the audio tape or view the video tape or otherwise take cognizance of the statements, but, if it is intended to contradict the witness, the witness’ attention must, before the contradictory proof can be given, be called to those parts of the statement that are to be used for the purpose of so contradicting the witness, and the judge, at any time during the trial, may require the production of the writing or tape or other medium for inspection, and thereupon make such use of it for the purposes of the trial as the judge thinks fit. Deposition of witness in criminal investigation (2) A deposition of a witness, purporting to have been taken before a justice on the investigation of a criminal charge and to be signed by the witness and the justice, returned to and produced from the custody of the proper officer shall be presumed, in the absence of evidence to the contrary, to have been signed by the witness. R.S., 1985, c. C-5, s. 10; 1994, c. 44, s. 86
Canada Evidence Act — C-5 11
Cross-examination as to previous oral statements 11 Where a witness, on cross-examination as to a former statement made by him relative to the subject-matter of the case and inconsistent with his present testimony, does not distinctly admit that he did make the statement, proof may be given that he did in fact make it, but before that proof can be given the circumstances of the supposed statement, sufficient to designate the particular occasion, shall be mentioned to the witness, and he shall be asked whether or not he did make the statement. R.S., c. E-10, s. 11
Canada Evidence Act — C-5 12
Examination as to previous convictions 12 (1) A witness may be questioned as to whether the witness has been convicted of any offence, excluding any offence designated as a contravention under the Contraventions Act , but including such an offence where the conviction was entered after a trial on an indictment. Proof of previous convictions (1.1) If the witness either denies the fact or refuses to answer, the opposite party may prove the conviction. How conviction proved (2) A conviction may be proved by producing (a) a certificate containing the substance and effect only, omitting the formal part, of the indictment and conviction, if it is for an indictable offence, or a copy of the summary conviction, if it is for an offence punishable on summary conviction, purporting to be signed by the clerk of the court or other officer having the custody of the records of the court in which the conviction, if on indictment, was had, or to which the conviction, if summary, was returned; and (b) proof of identity. R.S., 1985, c. C-5, s. 12; 1992, c. 47, s. 66
Canada Evidence Act — C-5 13
Who may administer oaths 13 Every court and judge, and every person having, by law or consent of parties, authority to hear and receive evidence, has power to administer an oath to every witness who is legally called to give evidence before that court, judge or person. R.S., c. E-10, s. 13
Canada Evidence Act — C-5 14
Solemn affirmation by witness instead of oath 14 (1) A person may, instead of taking an oath, make the following solemn affirmation: I solemnly affirm that the evidence to be given by me shall be the truth, the whole truth and nothing but the truth. Effect (2) Where a person makes a solemn affirmation in accordance with subsection (1), his evidence shall be taken and have the same effect as if taken under oath. R.S., 1985, c. C-5, s. 14; 1994, c. 44, s. 87