GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Canada-Germany Tax Agreement Act, 1982 — C-5.85 6
Tabling order 6 (1) An order under section 5 shall be laid before Parliament not later than the fifteenth sitting day of Parliament after it is made. Coming into force of order (2) An order referred to in subsection (1) shall come into force on the thirtieth sitting day of Parliament after it has been laid before Parliament pursuant to that subsection unless before the twentieth sitting day of Parliament after the order has been laid before Parliament a motion for the consideration of either House, to the effect that the order be revoked signed by not less than thirty members of the House of Commons in the case of a motion for the consideration of that House and by not less than fifteen members of the Senate in the case of a motion for the consideration of the Senate, is filed with the Speaker of the appropriate House. Consideration of motion (3) Where a motion for the consideration of the House of Commons or Senate is filed as provided in subsection (2) with respect to a particular order referred to in subsection (1), that House shall, not later than the sixth sitting day of that House following the filing of the motion, take up and consider the motion unless a motion to the like effect has earlier been taken up and considered in the other House and adopted. Time for disposition of motion (4) A motion taken up and considered in accordance with subsection (3) shall be debated without interruption for not more than three hours and, on the conclusion of such debate or at the expiry of the third such hour, the Speaker of the House of Commons or the Senate, as the case may be, shall forthwith, without further debate or amendment, put every question necessary for the disposal of the motion. Where motion adopted and concurred in (5) Where a motion taken up and considered in accordance with this section is adopted by the House of Commons or the Senate, the particular order to which the motion relates shall stand revoked but without prejudice to the making of a further order of a like nature to implement a subsequent supplementary agreement between the Government of Canada and the Government of the Federal Republic of Germany. Where motion not adopted or concurred in (6) Where a motion taken up and considered in accordance with this section is not adopted by the House of Commons or the Senate, as the case may be, the particular order to which the motion related comes into force immediately on the latest of (a) the failure of that House to adopt the motion, (b) the expiration of the delay for the filing of a motion with the Speaker of the other House in accordance with subsection 6(2), and (c) the failure of the other House to adopt a similar motion, if any. Definition of sitting day of Parliament (7) For the purposes of subsections (1) and (2), sitting day of Parliament means a day on which either House of Parliament sits.
Canada-Germany Tax Agreement Act, 1982 — C-5.85 7
Negative resolution of Parliament 7 When each House of Parliament enacts rules whereby any regulation made subject to negative resolution of Parliament within the meaning of section 28.1 of the Interpretation Act may be made the subject of a resolution of both Houses of Parliament introduced and passed in accordance with the rules of those Houses, section 6 of this Act is thereupon repealed and an order made thereafter under section 5 is an order made subject to negative resolution of Parliament within the meaning of section 28.1 of the Interpretation Act .
Canada-Germany Tax Agreement Act, 1982 — C-5.85
Canada and the Federal Republic of Germany, desiring to conclude an Agreement for the avoidance of double taxation with respect to taxes on income and certain other taxes, the prevention of fiscal evasion and the assistance in tax matters, have agreed as follows:
Canada-Germany Tax Agreement Act, 1982 — C-5.85
This Agreement shall apply to persons who are residents of one or both of the Contracting States.
Canada-Germany Tax Agreement Act, 1982 — C-5.85 1
1 This Agreement shall apply to taxes on income and on capital imposed by each Contracting State and, in the case of the Federal Republic of Germany, on behalf of its Laender, political subdivisions or local authorities, irrespective of the manner in which they are levied.
Canada-Germany Tax Agreement Act, 1982 — C-5.85 2
2 There shall be regarded as taxes on income and on capital all taxes imposed on total income, on total capital, or on elements of income or of capital, including taxes on gains from the alienation of movable or immovable property, as well as taxes on capital appreciation.
Canada-Germany Tax Agreement Act, 1982 — C-5.85 3
3 The existing taxes to which the Agreement shall apply are: (a) in the case of Canada: the taxes imposed by the Government of Canada under the Income Tax Act , (hereinafter referred to as “Canadian tax”); (b) in the case of the Federal Republic of Germany: (aa) the income tax ( Einkommensteuer ), (bb) the corporation tax ( Körperschaftsteuer ), (cc) the capital tax ( Vermögensteuer ), (dd) the trade tax ( Gewerbesteuer ), and (ee) the solidarity surcharge ( Solidaritätszuschlag ), (hereinafter referred to as “German tax”).
Canada-Germany Tax Agreement Act, 1982 — C-5.85 (a)
(a) in the case of Canada: the taxes imposed by the Government of Canada under the Income Tax Act , (hereinafter referred to as “Canadian tax”);
Canada-Germany Tax Agreement Act, 1982 — C-5.85
the taxes imposed by the Government of Canada under the Income Tax Act , (hereinafter referred to as “Canadian tax”);
Canada-Germany Tax Agreement Act, 1982 — C-5.85 (b)
(b) in the case of the Federal Republic of Germany: (aa) the income tax ( Einkommensteuer ), (bb) the corporation tax ( Körperschaftsteuer ), (cc) the capital tax ( Vermögensteuer ), (dd) the trade tax ( Gewerbesteuer ), and (ee) the solidarity surcharge ( Solidaritätszuschlag ), (hereinafter referred to as “German tax”).
Canada-Germany Tax Agreement Act, 1982 — C-5.85 (aa)
(aa) the income tax ( Einkommensteuer ),
Canada-Germany Tax Agreement Act, 1982 — C-5.85 (bb)
(bb) the corporation tax ( Körperschaftsteuer ),
Canada-Germany Tax Agreement Act, 1982 — C-5.85 (cc)
(cc) the capital tax ( Vermögensteuer ),
Canada-Germany Tax Agreement Act, 1982 — C-5.85 (dd)
(dd) the trade tax ( Gewerbesteuer ), and
Canada-Germany Tax Agreement Act, 1982 — C-5.85 (ee)
(ee) the solidarity surcharge ( Solidaritätszuschlag ),
Canada-Germany Tax Agreement Act, 1982 — C-5.85
(hereinafter referred to as “German tax”).
Canada-Germany Tax Agreement Act, 1982 — C-5.85 4
4 The Agreement shall apply also to any identical or substantially similar taxes on income and to taxes on capital which are imposed after the date of signature of the Agreement in addition to, or in place of, the existing taxes. The competent authorities of the Contracting States shall notify each other of any significant changes which have been made to their respective taxation laws.
Canada-Germany Tax Agreement Act, 1982 — C-5.85 1
1 For the purposes of this Agreement, unless the context otherwise requires: (a) the term Canada when used in a geographical sense, means the territory of Canada, including: (aa) 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; (bb) the sea and airspace above every area referred to in (aa) 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 Federal Republic of Germany when used in a geographical sense, means the territory of the Federal Republic of Germany as well as the area of the seabed, its subsoil and the superjacent water column adjacent to the territorial sea, wherein the Federal Republic of Germany exercises sovereign rights and jurisdiction in conformity with international law and its national legislation for the purpose of exploring, exploiting, conserving and managing the living and non-living natural resources; (c) the terms a Contracting State ” and the other Contracting State mean, as the context requires, Canada or the Federal Republic of Germany; (d) the term person includes an individual and a company; (e) the term company means any body corporate or any other entity which is treated as a body corporate 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 national means: (aa) in respect of Canada, any individual possessing the nationality of Canada and any legal person, partnership or association deriving its status as such from the law in force in Canada; (bb) in respect of the Federal Republic of Germany, any German within the meaning of the Basic Law for the Federal Republic of Germany and any legal person, partnership and association deriving its status as such from the law in force in the Federal Republic of Germany; (h) the term competent authority means: (aa) in the case of Canada, the Minister of National Revenue or the Minister’s authorized representative, (bb) in the case of the Federal Republic of Germany, the Federal Minister of Finance or the Minister’s delegate; (i) the term international traffic means any voyage of a ship or aircraft operated by an enterprise of a Contracting State, except where the principal purpose of the voyage is to transport passengers or property between places within the other Contracting State.
Canada-Germany Tax Agreement Act, 1982 — C-5.85 (a)
(a) the term Canada when used in a geographical sense, means the territory of Canada, including: (aa) 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; (bb) the sea and airspace above every area referred to in (aa) in respect of any activity carried on in connection with the exploration for or the exploitation of the natural resources referred to therein;
Canada-Germany Tax Agreement Act, 1982 — C-5.85 (aa)
(aa) 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;
Canada-Germany Tax Agreement Act, 1982 — C-5.85 (bb)
(bb) the sea and airspace above every area referred to in (aa) in respect of any activity carried on in connection with the exploration for or the exploitation of the natural resources referred to therein;
Canada-Germany Tax Agreement Act, 1982 — C-5.85 (b)
(b) the term Federal Republic of Germany when used in a geographical sense, means the territory of the Federal Republic of Germany as well as the area of the seabed, its subsoil and the superjacent water column adjacent to the territorial sea, wherein the Federal Republic of Germany exercises sovereign rights and jurisdiction in conformity with international law and its national legislation for the purpose of exploring, exploiting, conserving and managing the living and non-living natural resources;
Canada-Germany Tax Agreement Act, 1982 — C-5.85 (c)
(c) the terms a Contracting State ” and the other Contracting State mean, as the context requires, Canada or the Federal Republic of Germany;
Canada-Germany Tax Agreement Act, 1982 — C-5.85 (d)
(d) the term person includes an individual and a company;
Canada-Germany Tax Agreement Act, 1982 — C-5.85 (e)
(e) the term company means any body corporate or any other entity which is treated as a body corporate for tax purposes;
Canada-Germany Tax Agreement Act, 1982 — C-5.85 (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;
Canada-Germany Tax Agreement Act, 1982 — C-5.85 (g)
(g) the term national means: (aa) in respect of Canada, any individual possessing the nationality of Canada and any legal person, partnership or association deriving its status as such from the law in force in Canada; (bb) in respect of the Federal Republic of Germany, any German within the meaning of the Basic Law for the Federal Republic of Germany and any legal person, partnership and association deriving its status as such from the law in force in the Federal Republic of Germany;
Canada-Germany Tax Agreement Act, 1982 — C-5.85 (aa)
(aa) in respect of Canada, any individual possessing the nationality of Canada and any legal person, partnership or association deriving its status as such from the law in force in Canada;
Canada-Germany Tax Agreement Act, 1982 — C-5.85 (bb)
(bb) in respect of the Federal Republic of Germany, any German within the meaning of the Basic Law for the Federal Republic of Germany and any legal person, partnership and association deriving its status as such from the law in force in the Federal Republic of Germany;
Canada-Germany Tax Agreement Act, 1982 — C-5.85 (h)
(h) the term competent authority means: (aa) in the case of Canada, the Minister of National Revenue or the Minister’s authorized representative, (bb) in the case of the Federal Republic of Germany, the Federal Minister of Finance or the Minister’s delegate;
Canada-Germany Tax Agreement Act, 1982 — C-5.85 (aa)
(aa) in the case of Canada, the Minister of National Revenue or the Minister’s authorized representative,
Canada-Germany Tax Agreement Act, 1982 — C-5.85 (bb)
(bb) in the case of the Federal Republic of Germany, the Federal Minister of Finance or the Minister’s delegate;
Canada-Germany Tax Agreement Act, 1982 — C-5.85 (i)
(i) the term international traffic means any voyage of a ship or aircraft operated by an enterprise of a Contracting State, except where the principal purpose of the voyage is to transport passengers or property between places within the other Contracting State.
Canada-Germany Tax Agreement Act, 1982 — C-5.85 2
2 As regards the application of the 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 the Agreement applies, any meaning under the applicable tax laws of that State prevailing over a meaning given to the term under other laws of that State.
Canada-Germany Tax Agreement Act, 1982 — C-5.85 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 that person’s domicile, residence, place of management or any other criterion of a similar nature; (b) that State itself, a “ Land ” or a political subdivision or local authority thereof or any agency or instrumentality of any such State, Land, subdivision or authority. This term does not, however, include any person who is liable to tax in that State in respect only of income from sources in that State or capital situated therein.
Canada-Germany Tax Agreement Act, 1982 — C-5.85 (a)
(a) any person who, under the laws of that State, is liable to tax therein by reason of that person’s domicile, residence, place of management or any other criterion of a similar nature;
Canada-Germany Tax Agreement Act, 1982 — C-5.85 (b)
(b) that State itself, a “ Land ” or a political subdivision or local authority thereof or any agency or instrumentality of any such State, Land, subdivision or authority.
Canada-Germany Tax Agreement Act, 1982 — C-5.85
This term does not, however, include any person who is liable to tax in that State in respect only of income from sources in that State or capital situated therein.
Canada-Germany Tax Agreement Act, 1982 — C-5.85 2
2 Where by reason of the provisions of paragraph l 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 is situated 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.
Canada-Germany Tax Agreement Act, 1982 — C-5.85 (a)
(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);
Canada-Germany Tax Agreement Act, 1982 — C-5.85 (b)
(b) if the State in which the individual’s centre of vital interests is situated 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;
Canada-Germany Tax Agreement Act, 1982 — C-5.85 (c)
(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;
Canada-Germany Tax Agreement Act, 1982 — C-5.85 (d)
(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.
Canada-Germany Tax Agreement Act, 1982 — C-5.85 3
3 Where by reason of the provisions of paragraph 1 a person other than an individual is a resident of both Contracting States, the competent authorities of the Contracting States shall by mutual agreement endeavour to settle its status and to determine the application of the Agreement. Insofar as no such agreement has been reached, such person shall be deemed not to be a resident of either Contracting State for the purposes of enjoying benefits under the provisions of the Agreement.
Canada-Germany Tax Agreement Act, 1982 — C-5.85 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.
Canada-Germany Tax Agreement Act, 1982 — C-5.85 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; and (f) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources.
Canada-Germany Tax Agreement Act, 1982 — C-5.85 (f)
(f) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources.
Canada-Germany Tax Agreement Act, 1982 — C-5.85 3
3 A building site or construction or installation project constitutes a permanent establishment only if it lasts more than twelve months.
Canada-Germany Tax Agreement Act, 1982 — C-5.85 4
4 The use of an installation or drilling rig or ship in a Contracting State to explore for or exploit natural resources constitutes a permanent establishment if, but only if, such use is for more than three months in any twelve-month period.
Canada-Germany Tax Agreement Act, 1982 — C-5.85 5
5 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 for 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.
Canada-Germany Tax Agreement Act, 1982 — C-5.85 (a)
(a) the use of facilities solely for the purpose of storage, display or delivery of goods or merchandise belonging to the enterprise;
Canada-Germany Tax Agreement Act, 1982 — C-5.85 (b)
(b) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of storage, display or delivery;
Canada-Germany Tax Agreement Act, 1982 — C-5.85 (c)
(c) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of processing by another enterprise;
Canada-Germany Tax Agreement Act, 1982 — C-5.85 (d)
(d) the maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise or for collecting information, for the enterprise;
Canada-Germany Tax Agreement Act, 1982 — C-5.85 (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;
Canada-Germany Tax Agreement Act, 1982 — C-5.85 (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.
Canada-Germany Tax Agreement Act, 1982 — C-5.85 6
6 Notwithstanding the provisions of paragraphs 1 and 2, where a person — other than an agent of an independent status to whom paragraph 7 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 5 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.
Canada-Germany Tax Agreement Act, 1982 — C-5.85 7
7 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.
Canada-Germany Tax Agreement Act, 1982 — C-5.85 8
8 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.