GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Income Tax Conventions Implementation Act, 2001 — I-3.55 (b)
(b) However, such salaries, wages or 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.
Income Tax Conventions Implementation Act, 2001 — I-3.55 (ii)
(ii) did not become a resident of that State solely for the purpose of rendering the services.
Income Tax Conventions Implementation Act, 2001 — I-3.55 2
2 The provisions of paragraph 1 shall not apply to salaries, wages and 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.
Income Tax Conventions Implementation Act, 2001 — I-3.55
Payments which a student, apprentice or business trainee who is, or was immediately before visiting a Contracting State, a resident of the other Contracting State and who is present in the first-mentioned State solely for the purpose of that individual’s education or training receives for the purpose of that individual’s maintenance, education or training shall not be taxed in that State, provided that such payments arise from sources outside that State.
Income Tax Conventions Implementation Act, 2001 — I-3.55 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.
Income Tax Conventions Implementation Act, 2001 — I-3.55 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 an estate or a trust, other than a trust to which contributions were deductible, the tax so charged shall, provided that 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.
Income Tax Conventions Implementation Act, 2001 — I-3.55 1
1 Capital represented by immovable property owned by a resident of a Contracting State and situated in the other Contracting State, may be taxed in that other State.
Income Tax Conventions Implementation Act, 2001 — I-3.55 2
2 Capital represented by movable property forming part of the business property of a permanent establishment which an enterprise of a Contracting State has in the other Contracting State or by movable property pertaining to a fixed base available to a resident of a Contracting State in the other Contracting State for the purpose of performing independent personal services, may be taxed in that other State.
Income Tax Conventions Implementation Act, 2001 — I-3.55 3
3 Capital represented by ships and aircraft operated by an enterprise of a Contracting State in international traffic and by movable property pertaining to the operation of such ships and aircraft, shall be taxable only in that State.
Income Tax Conventions Implementation Act, 2001 — I-3.55 4
4 All other elements of capital of a resident of a Contracting State shall be taxable only in that State.
Income Tax Conventions Implementation Act, 2001 — I-3.55 1
1 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 Slovenia on profits, income or gains arising in Slovenia shall be deducted from any Canadian tax payable in respect of such profits, income or gains; (b) subject to the existing provisions of the law of Canada regarding the taxation of income from a foreign affiliate and to any subsequent modification of those provisions — which shall not affect the general principle hereof — for the purpose of computing Canadian tax, a company which is a resident of Canada shall be allowed to deduct in computing its taxable income any dividend received by it out of the exempt surplus of a foreign affiliate which is a resident of Slovenia; (c) where in accordance with any provision of this Convention income derived or capital owned by a resident of Canada is exempt from tax in Canada, Canada may nevertheless, in calculating the amount of tax on other income or capital, take into account the exempted income or capital.
Income Tax Conventions Implementation Act, 2001 — I-3.55 (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 Slovenia on profits, income or gains arising in Slovenia shall be deducted from any Canadian tax payable in respect of such profits, income or gains;
Income Tax Conventions Implementation Act, 2001 — I-3.55 (b)
(b) subject to the existing provisions of the law of Canada regarding the taxation of income from a foreign affiliate and to any subsequent modification of those provisions — which shall not affect the general principle hereof — for the purpose of computing Canadian tax, a company which is a resident of Canada shall be allowed to deduct in computing its taxable income any dividend received by it out of the exempt surplus of a foreign affiliate which is a resident of Slovenia;
Income Tax Conventions Implementation Act, 2001 — I-3.55 (c)
(c) where in accordance with any provision of this Convention income derived or capital owned by a resident of Canada is exempt from tax in Canada, Canada may nevertheless, in calculating the amount of tax on other income or capital, take into account the exempted income or capital.
Income Tax Conventions Implementation Act, 2001 — I-3.55 2
2 In the case of Slovenia, double taxation shall be avoided as follows: (a) where a resident of Slovenia derives income or owns capital which, in accordance with the provisions of this Convention, may be taxed in Canada, Slovenia shall allow: (i) as a deduction from the tax on the income of that resident, an amount equal to the income tax paid in Canada; (ii) as a deduction from the tax on capital of that resident, an amount equal to the capital tax paid in Canada; such deduction shall in no case exceed that portion of the income tax or capital tax which has been computed before making the deduction which is attributable to the income or capital, as the case may be, which may be taxed in Canada; (b) where in accordance with any provision of this Convention income derived or capital owned by a resident of Slovenia is exempt from tax in Slovenia, Slovenia may nevertheless, in calculating the amount of tax on the remaining income or capital of such resident, take into account the exempted income or capital.
Income Tax Conventions Implementation Act, 2001 — I-3.55 (a)
(a) where a resident of Slovenia derives income or owns capital which, in accordance with the provisions of this Convention, may be taxed in Canada, Slovenia shall allow: (i) as a deduction from the tax on the income of that resident, an amount equal to the income tax paid in Canada; (ii) as a deduction from the tax on capital of that resident, an amount equal to the capital tax paid in Canada; such deduction shall in no case exceed that portion of the income tax or capital tax which has been computed before making the deduction which is attributable to the income or capital, as the case may be, which may be taxed in Canada;
Income Tax Conventions Implementation Act, 2001 — I-3.55 (i)
(i) as a deduction from the tax on the income of that resident, an amount equal to the income tax paid in Canada;
Income Tax Conventions Implementation Act, 2001 — I-3.55 (ii)
(ii) as a deduction from the tax on capital of that resident, an amount equal to the capital tax paid in Canada;
Income Tax Conventions Implementation Act, 2001 — I-3.55
such deduction shall in no case exceed that portion of the income tax or capital tax which has been computed before making the deduction which is attributable to the income or capital, as the case may be, which may be taxed in Canada;
Income Tax Conventions Implementation Act, 2001 — I-3.55 (b)
(b) where in accordance with any provision of this Convention income derived or capital owned by a resident of Slovenia is exempt from tax in Slovenia, Slovenia may nevertheless, in calculating the amount of tax on the remaining income or capital of such resident, take into account the exempted income or capital.
Income Tax Conventions Implementation Act, 2001 — I-3.55 3
3 For the purposes of this Article, profits, income or gains of a resident of a Contracting State which may be taxed in the other Contracting State in accordance with this Convention shall be deemed to arise from sources in that other State.
Income Tax Conventions Implementation Act, 2001 — I-3.55 1
1 Nationals of a Contracting State shall not be subjected in the other Contracting State to any taxation or any requirement connected therewith which is other or more burdensome than the taxation and connected requirements to which nationals of that other State in the same circumstances are or may be subjected. This provision shall, notwithstanding the provisions of Article 1, also apply to individuals who are not residents of one or both of the Contracting States.
Income Tax Conventions Implementation Act, 2001 — I-3.55 2
2 The taxation on a permanent establishment which 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.
Income Tax Conventions Implementation Act, 2001 — I-3.55 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 which it grants to its own residents.
Income Tax Conventions Implementation Act, 2001 — I-3.55 4
4 Except where the provisions of paragraph 1 of Article 9, paragraph 7 of Article 11, or paragraph 6 of Article 12, apply, interest, royalties and other disbursements paid by an enterprise of a Contracting State to a resident of the other Contracting State shall, for the purpose of determining the taxable profits of such enterprise, be deductible under the same conditions as if they had been paid to a resident of the first-mentioned State. Similarly, any debts of an enterprise of a Contracting State to a resident of the other Contracting State shall, for the purpose of determining the taxable capital of such enterprise, be deductible under the same conditions as if they had been contracted to a resident of the first-mentioned State.
Income Tax Conventions Implementation Act, 2001 — I-3.55 5
5 The provisions of paragraph 4 shall not affect the operation of any provision of the taxation laws of a Contracting State: (a) relating to the deductibility of interest and which is in force on the date of signature of the Convention (including any subsequent modification of such provisions that does not change the general nature thereof); or (b) adopted after such date by a Contracting State and which is designed to ensure that a person who is not a resident of that State does not enjoy, under the laws of that State, a tax treatment that is more favourable than that enjoyed by residents of that State.
Income Tax Conventions Implementation Act, 2001 — I-3.55 (a)
(a) relating to the deductibility of interest and which is in force on the date of signature of the Convention (including any subsequent modification of such provisions that does not change the general nature thereof); or
Income Tax Conventions Implementation Act, 2001 — I-3.55 (b)
(b) adopted after such date by a Contracting State and which is designed to ensure that a person who is not a resident of that State does not enjoy, under the laws of that State, a tax treatment that is more favourable than that enjoyed by residents of that State.
Income Tax Conventions Implementation Act, 2001 — I-3.55 6
6 The provisions of this Article shall apply to taxes covered by the Convention.
Income Tax Conventions Implementation Act, 2001 — I-3.55 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 the case in writing to the competent authority of the Contracting State of which that person is a resident. The case must be submitted within two years from the first notification of the action resulting in taxation not in accordance with the provisions of this Convention.
Income Tax Conventions Implementation Act, 2001 — I-3.55 2
2 The competent authority 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 Convention with the competent authority of the other Contracting State, with a view to the avoidance of taxation which is not in accordance with this Convention.
Income Tax Conventions Implementation Act, 2001 — I-3.55 3
3 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.
Income Tax Conventions Implementation Act, 2001 — I-3.55 4
4 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.
Income Tax Conventions Implementation Act, 2001 — I-3.55 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 covered by the Convention insofar as the taxation thereunder is not contrary to the Convention, and for the prevention of fiscal evasion. The exchange of information is not restricted by Article 1. Any information received by a Contracting State shall be treated as secret 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. 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.
Income Tax Conventions Implementation Act, 2001 — I-3.55 2
2 Nothing in paragraph 1 shall 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 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 ).
Income Tax Conventions Implementation Act, 2001 — I-3.55 (a)
(a) to carry out administrative measures at variance with the laws and the administrative practice of that or of the other Contracting State;
Income Tax Conventions Implementation Act, 2001 — I-3.55 (b)
(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;
Income Tax Conventions Implementation Act, 2001 — I-3.55 (c)
(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 ).
Income Tax Conventions Implementation Act, 2001 — I-3.55
Nothing in this Convention shall affect the fiscal privileges of diplomatic agents or consular officers under the general rules of international law or under the provisions of special Conventions.
Income Tax Conventions Implementation Act, 2001 — I-3.55 1
1 It is understood, that the provisions of this Convention shall not be construed to restrict in any manner any exemption, allowance, credit or other deduction accorded by the laws of a Contracting State in the determination of the tax imposed by that State.
Income Tax Conventions Implementation Act, 2001 — I-3.55 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 a Contracting State with respect to a partnership, trust, or controlled foreign company, in which the resident has an interest.
Income Tax Conventions Implementation Act, 2001 — I-3.55 3
3 The Convention shall not apply to any company, trust or partnership 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 partnership by that State 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 partnership, as the case may be, were beneficially owned by one or more individuals who were residents of that State.
Income Tax Conventions Implementation Act, 2001 — I-3.55 4
4 Contributions in a year in respect of services rendered in that year paid by, or on behalf of, an individual who is resident of one of the Contracting States 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, provided that: (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.
Income Tax Conventions Implementation Act, 2001 — I-3.55 (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
Income Tax Conventions Implementation Act, 2001 — I-3.55 (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.
Income Tax Conventions Implementation Act, 2001 — I-3.55
For the purposes of this paragraph, pension plan includes a pension plan created under the social security system in a Contracting State.
Income Tax Conventions Implementation Act, 2001 — I-3.55 5
5 For purposes of paragraph 3 of Article XXII (Consultation) of the General Convention 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 this 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 25 or, failing agreement under that procedure, pursuant to any other procedure agreed to by both Contracting States.
Income Tax Conventions Implementation Act, 2001 — I-3.55 1
1 This Convention shall be ratified and the instruments of ratification shall be exchanged as soon as possible.
Income Tax Conventions Implementation Act, 2001 — I-3.55 2
2 The Convention shall enter into force 60 days after the exchange of the instruments of ratification 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 exchange of instruments of ratification takes place; and (b) in respect of other taxes for taxation years beginning on or after the first day of January in the calendar year next following that in which the exchange of instruments of ratification takes place.
Income Tax Conventions Implementation Act, 2001 — I-3.55 (a)
(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 exchange of instruments of ratification takes place; and
Income Tax Conventions Implementation Act, 2001 — I-3.55 (b)
(b) in respect of other taxes for taxation years beginning on or after the first day of January in the calendar year next following that in which the exchange of instruments of ratification takes place.
Income Tax Conventions Implementation Act, 2001 — I-3.55 (a)
This Convention shall continue in effect indefinitely but either Contracting State may, on or before June 30 of any calendar year after the fifth year from the date of entry into force of the Convention, 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 other taxes for taxation years beginning on or after the first day of January of the next following calendar year.
Income Tax Conventions Implementation Act, 2001 — I-3.55 (a)
(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
Income Tax Conventions Implementation Act, 2001 — I-3.55 (b)
(b) in respect of other taxes for taxation years beginning on or after the first day of January of the next following calendar year.
Income Tax Conventions Implementation Act, 2001 — I-3.55
IN WITNESS WHEREOF the undersigned, duly authorized to that effect, have signed this Convention.
Income Tax Conventions Implementation Act, 2001 — I-3.55
DONE in duplicate at Ljubljana, this 15 th day of September 2000, in the English, French and Slovenian languages, each version being equally authentic.
Income Tax Conventions Implementation Act, 2001 — I-3.55
FOR THE GOVERNMENT OF THE REPUBLIC OF SLOVENIA
Income Tax Conventions Implementation Act, 2001 — I-3.55
The Government of Canada and the Government of the Republic of Ecuador, desiring to conclude a Convention for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, have agreed as follows:
Income Tax Conventions Implementation Act, 2001 — I-3.55 1
1 This Convention shall apply to taxes on income imposed on behalf of each Contracting State, irrespective of the manner in which they are levied.