GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Income Tax Conventions Implementation Act, 1999 — I-3.54 1
1 For the purposes of this Convention, unless the context otherwise requires: (a)(i) the term Canada used in a geographical sense, means the territory of Canada, including (A) any area beyond the territorial sea 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, and (B) the sea and airspace above every area referred to in (A) in respect of any activity carried on in connection with the exploration for or the exploitation of the natural resources referred to therein, (ii) the term Jordan means the Hashemite Kingdom of Jordan, the territorial waters of Jordan, and the seabed and subsoil of the territorial waters, and includes any area extending beyond the limits of the territorial waters of Jordan, and the seabed and subsoil of any such area, which has been or may hereafter be designated, under the laws of Jordan, and in accordance with international law as an area over which Jordan has sovereign rights for the purposes of exploring and exploiting the natural resources, whether living or non-living; (b) the terms a Contracting State and the other Contracting State mean, as the context requires, Canada or Jordan; (c) the term person includes an individual, an estate, a trust, a company, a partnership and any other body of persons; (d) the term company means any body corporate or any entity which is treated as a body corporate for tax purposes; (e) 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; (f) the term competent authority means: (i) in the case of Canada, the Minister of National Revenue or the Minister’s authorized representative, (ii) in the case of Jordan, the Minister of Finance or the Minister’s authorized representative; (g) the term tax means Canadian tax or Jordanian tax, as the context requires; (h) the term national means: (i) any individual possessing the nationality 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 (A)
(a)(i) the term Canada used in a geographical sense, means the territory of Canada, including (A) any area beyond the territorial sea 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, and (B) the sea and airspace above every area referred to in (A) in respect of any activity carried on in connection with the exploration for or the exploitation of the natural resources referred to therein, (ii) the term Jordan means the Hashemite Kingdom of Jordan, the territorial waters of Jordan, and the seabed and subsoil of the territorial waters, and includes any area extending beyond the limits of the territorial waters of Jordan, and the seabed and subsoil of any such area, which has been or may hereafter be designated, under the laws of Jordan, and in accordance with international law as an area over which Jordan has sovereign rights for the purposes of exploring and exploiting the natural resources, whether living or non-living;
Income Tax Conventions Implementation Act, 1999 — I-3.54 (A)
(A) any area beyond the territorial sea 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, and
Income Tax Conventions Implementation Act, 1999 — I-3.54 (B)
(B) the sea and airspace above every area referred to in (A) 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 (ii)
(ii) the term Jordan means the Hashemite Kingdom of Jordan, the territorial waters of Jordan, and the seabed and subsoil of the territorial waters, and includes any area extending beyond the limits of the territorial waters of Jordan, and the seabed and subsoil of any such area, which has been or may hereafter be designated, under the laws of Jordan, and in accordance with international law as an area over which Jordan has sovereign rights for the purposes of exploring and exploiting the natural resources, whether living or non-living;
Income Tax Conventions Implementation Act, 1999 — I-3.54 (b)
(b) the terms a Contracting State and the other Contracting State mean, as the context requires, Canada or Jordan;
Income Tax Conventions Implementation Act, 1999 — I-3.54 (c)
(c) the term person includes an individual, an estate, a trust, a company, a partnership and any other body of persons;
Income Tax Conventions Implementation Act, 1999 — I-3.54 (e)
(e) 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 (f)
(f) the term competent authority means: (i) in the case of Canada, the Minister of National Revenue or the Minister’s authorized representative, (ii) in the case of Jordan, the Minister of Finance or the Minister’s authorized representative;
Income Tax Conventions Implementation Act, 1999 — I-3.54 (ii)
(ii) in the case of Jordan, the Minister of Finance or the Minister’s authorized representative;
Income Tax Conventions Implementation Act, 1999 — I-3.54 (g)
(g) the term tax means Canadian tax or Jordanian tax, as the context requires;
Income Tax Conventions Implementation Act, 1999 — I-3.54 (h)
(h) the term national means: (i) any individual possessing the nationality 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 2
2 As regards the application of the Convention at any time by a Contracting State, 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 for the purposes of the taxes to which the Convention applies.
Income Tax Conventions Implementation Act, 1999 — I-3.54 1
1 For the purposes of this Convention, 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 the person’s domicile, residence, place of management or any other criterion of a similar nature but does not include any person who is liable to tax in that State in respect only of income from sources in that State; and (b) that State or a political 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 (a)
(a) any person who, under the laws of that State, is liable to tax therein by reason of the person’s domicile, residence, place of management or any other criterion of a similar nature but does not include any person who is liable to tax in that State in respect only of income from sources in that State; and
Income Tax Conventions Implementation Act, 1999 — I-3.54 (b)
(b) that State or a political 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 2
2 Where by reason of the provisions of paragraph 1 an individual is a resident of both Contracting States, then the individual’s status shall be determined as follows: (a) the individual shall be deemed to be a resident only of the State in which the individual has a permanent home available; if the individual has a permanent home available in both States, the individual shall be deemed to be a resident only of the State with which the individual’s personal and economic relations are closer (centre of vital interests); (b) if the State in which the individual’s centre of vital interests cannot be determined, or if there is not a permanent home available to the individual in either State, the individual shall be deemed to be a resident only of the State in which the individual has an habitual abode; (c) if the individual has an habitual abode in both States or in neither of them, the individual shall be deemed to be a resident only of the State of which the individual is a national; (d) if the individual is a national 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 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; (g) a building site or construction or installation project which exists for more than 6 months; (h) a farm or plantation; and (i) premises used as a sales outlet.
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;
Income Tax Conventions Implementation Act, 1999 — I-3.54 (g)
(g) a building site or construction or installation project which exists for more than 6 months;
Income Tax Conventions Implementation Act, 1999 — I-3.54 3
3 An enterprise shall be deemed to have a permanent establishment in a Contracting State and to carry on business through that permanent establishment if it provides services or facilities in connection with, or supplies plant and machinery on hire used for or to be used in the prospecting for, or extraction or exploitation of natural resources in that State.
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 in the name 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 of a Contracting State shall not be deemed to have a permanent establishment in the other Contracting State merely because it carries on business in that other 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. However, when the activities of such an agent are devoted wholly or almost wholly on behalf of that enterprise, that agent will not be considered an agent of an independent status within the meaning of this paragraph.
Income Tax Conventions Implementation Act, 1999 — I-3.54 2
2 For the purposes of this Convention, the term immovable property shall have the meaning which it has for the purposes of the relevant tax 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 1
1 The profits of an enterprise of a Contracting State shall be taxable only in that State unless the enterprise carries on or has carried on business in the other Contracting State through a permanent establishment situated therein. If the enterprise carries 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 (a) that permanent establishment; or (b) sales of goods or merchandise of the same or similar kind as those sold, or from other business activities of the same or similar kind as those affected, through that permanent establishment.
Income Tax Conventions Implementation Act, 1999 — I-3.54 (b)
(b) sales of goods or merchandise of the same or similar kind as those sold, or from other business activities of the same or similar kind as those affected, through that 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 those deductible expenses which are incurred for the purposes of the business of the permanent establishment including executive and general administrative expenses so incurred, whether in the State in which the permanent establishment is situated or elsewhere. However, no such deduction shall be allowed in respect of amounts, if any, paid (otherwise than towards reimbursement of actual expenses) by the permanent establishment to the head office of the enterprise or any of its other offices, by way of royalties, fees or other similar payments in return for the use of patents or other rights, or by way of commission, for specific services performed or for management, or, except in the case of a banking enterprise, by way of interest on moneys lent to the permanent establishment. Likewise, no account shall be taken, in the determination of the profits of a permanent establishment, for amounts charged (otherwise than towards reimbursement of actual expenses) by the permanent establishment to the head office of the enterprise or any of its other offices, by way of royalties, fees or other similar payments in return for the use of patents or other rights, or by way of commission, for specific services performed or for management, or, except in the case of a banking enterprise, by way of interest on moneys lent to the permanent establishment or any of its other offices.
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 Convention, 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 3
3 The provisions of paragraphs 1 and 2 shall also apply to profits referred to in those paragraphs derived by an enterprise of a Contracting State from its participation in a pool, a joint business or an international operating agency.
Income Tax Conventions Implementation Act, 1999 — I-3.54 4
4 For the purposes of 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 if that interest is incidental to the operation; and (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 if that 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 if that interest is incidental to the operation; 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 if that interest is incidental to the operation; and
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 if that 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
by that enterprise if that 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 3
3 A Contracting State shall not change the profits of an enterprise in the circumstances referred to in paragraph 1 after the expiry of the time limits provided in its national laws and, in any case, after five years from the end of the year in which the profits which would be subject to such change would have accrued to an enterprise of that State.
Income Tax Conventions Implementation Act, 1999 — I-3.54 2
2 However, such dividends may also be taxed in the Contracting State of which the company paying the dividends is a resident and according to the laws of that State, but if the beneficial owner of the dividends is a resident of the other Contracting State, the tax so charged shall not exceed (a) except in the case of dividends paid by a non-resident-owned investment corporation that is a resident of Canada, 10 per cent of the gross amount of the dividends if the beneficial owner is a company that controls directly or indirectly at least 10 per cent of the voting power in the company paying the dividends; and (b) 15 per cent of the gross amount of the dividends, in all other cases. The provisions of this paragraph shall not affect the taxation of the company in respect of the profits out of which the dividends are paid.
Income Tax Conventions Implementation Act, 1999 — I-3.54 (a)
(a) except in the case of dividends paid by a non-resident-owned investment corporation that is a resident of Canada, 10 per cent of the gross amount of the dividends if the beneficial owner is a company that controls directly or indirectly at least 10 per cent of the voting power in the company paying the dividends; and
Income Tax Conventions Implementation Act, 1999 — I-3.54 (b)
(b) 15 per cent of the gross amount of the dividends, in all other cases.
Income Tax Conventions Implementation Act, 1999 — I-3.54 4
4 The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the dividends, being a resident of a Contracting State, carries on business in the other Contracting State of which the company paying the dividends is a resident, through a permanent establishment situated therein, or performs in that other State independent personal services from a fixed base situated therein, and the holding in respect of which the dividends are paid is effectively connected with such permanent establishment or fixed base. In such case the provisions of Article 7 or Article 14, as the case maybe, shall apply.
Income Tax Conventions Implementation Act, 1999 — I-3.54 6
6 Notwithstanding any other provision of this Convention, where a company which is a resident of a Contracting State has a permanent establishment in the other Contracting State, the profits attributable to that permanent establishment may be subject to an additional tax in that other State, in accordance with its laws, but the additional charge shall not exceed 10 per cent of the amount of those profits.
Income Tax Conventions Implementation Act, 1999 — I-3.54 3
3 Notwithstanding the provisions of paragraph 2, interest beneficially derived by (a) a Contracting State, or by an instrumentality of that Contracting State, not subject to tax by that Contracting State on its income, or (b) a resident of such Contracting State with respect to loans made, guaranteed or insured by that Contracting State or an instrumentality thereof, shall be exempt from tax by the other Contracting State.
Income Tax Conventions Implementation Act, 1999 — I-3.54 (a)
(a) a Contracting State, or by an instrumentality of that Contracting State, not subject to tax by that Contracting State on its income, or
Income Tax Conventions Implementation Act, 1999 — I-3.54 (b)
(b) a resident of such Contracting State with respect to loans made, guaranteed or insured by that Contracting State or an instrumentality thereof,
Income Tax Conventions Implementation Act, 1999 — I-3.54
shall be exempt from tax by the other Contracting State.
Income Tax Conventions Implementation Act, 1999 — I-3.54 4
4 The term interest as used in this Article means income from debt-claims of every kind, and in particular, income from government securities and income from bonds or debentures, including premiums and prizes attaching to such securities, bonds or debentures, as well as income which is subjected to the same taxation treatment as income from money lent by the laws of the State in which the income arises. However, the term interest does not include income dealt with in Article 8.
Income Tax Conventions Implementation Act, 1999 — I-3.54 5
5 The provisions of paragraphs 1, 2 and 3 shall not apply if the beneficial owner of the interest, being a resident of a Contracting State, carries on business in the other Contracting State in which the interest arises, through a permanent establishment situated therein, or performs in that other State independent personal services from a fixed base situated therein, and the debt-claim in respect of which the interest is paid is effectively connected with such permanent establishment or fixed base. In such case the provisions of Article 7 or Article 14, as the case may be, shall apply.
Income Tax Conventions Implementation Act, 1999 — I-3.54 6
6 Interest shall be deemed to arise in a Contracting State when the payer is a resident of that State. Where however, the person paying the interest, whether the payer is a resident of a Contracting State or not, has in a Contracting State a permanent establishment or a fixed base in connection with which the indebtedness on which the interest is paid was incurred, and such interest is borne by such permanent establishment or fixed base, then such interest shall be deemed to arise in the State in which the permanent establishment or fixed base is situated.
Income Tax Conventions Implementation Act, 1999 — I-3.54 7
7 Where, by reason of a special relationship between the payer and the beneficial owner or between both of them and some other person, the amount of the interest, having regard to the debt-claim for which it is paid, exceeds the amount which would have been agreed upon by the payer and the beneficial owner in the absence of such relationship, the provisions of this Article shall apply only to the last-mentioned amount. In such a case, the excess part of the payments shall remain taxable according to the laws of each Contracting State, due regard being had to the other provisions of this Convention.