GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Proclamation Giving Notice that the Protocol Amending the Agreement between Canada and Barbados for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and on Capital, done at Bridgetown on January 22, 1980 Came into Force on December 17, 2013 — 3
3 In no case shall the provisions of paragraphs 1 and 2 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; or (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 ).
Proclamation Giving Notice that the Protocol Amending the Agreement between Canada and Barbados for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and on Capital, done at Bridgetown on January 22, 1980 Came into Force on December 17, 2013 — (a)
(a) to carry out administrative measures at variance with the laws and the administrative practice of that or of the other Contracting State;
Proclamation Giving Notice that the Protocol Amending the Agreement between Canada and Barbados for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and on Capital, done at Bridgetown on January 22, 1980 Came into Force on December 17, 2013 — (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; or
Proclamation Giving Notice that the Protocol Amending the Agreement between Canada and Barbados for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and on Capital, done at Bridgetown on January 22, 1980 Came into Force on December 17, 2013 — (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 ).
Proclamation Giving Notice that the Protocol Amending the Agreement between Canada and Barbados for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and on Capital, done at Bridgetown on January 22, 1980 Came into Force on December 17, 2013 — 4
4 If information is requested by a Contracting State in accordance with this Article, the other Contracting State shall use its information gathering measures to obtain the requested information, even though that other State may not need such information for its own tax purposes. The obligation contained in the preceding sentence is subject to the limitations of paragraph 3 but in no case shall such limitations be construed to permit a Contracting State to decline to supply information solely because it has no domestic interest in such information.
Proclamation Giving Notice that the Protocol Amending the Agreement between Canada and Barbados for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and on Capital, done at Bridgetown on January 22, 1980 Came into Force on December 17, 2013 — 5
5 In no case shall the provisions of paragraph 3 be construed to permit a Contracting State to decline to supply information solely because the information is held by a bank, other financial institution, nominee or person acting in an agency or a fiduciary capacity or because the information relates to ownership interests in a person.”
Proclamation Giving Notice that the Protocol Amending the Agreement between Canada and Barbados for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and on Capital, done at Bridgetown on January 22, 1980 Came into Force on December 17, 2013 — 1
1 Paragraph 2 of Article XXX of the Agreement shall be deleted and replaced by the following: “2 Nothing in this Agreement 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 company, partnership, trust, or other entity, in which that resident has an interest.”
Proclamation Giving Notice that the Protocol Amending the Agreement between Canada and Barbados for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and on Capital, done at Bridgetown on January 22, 1980 Came into Force on December 17, 2013 — “2
“2 Nothing in this Agreement 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 company, partnership, trust, or other entity, in which that resident has an interest.”
Proclamation Giving Notice that the Protocol Amending the Agreement between Canada and Barbados for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and on Capital, done at Bridgetown on January 22, 1980 Came into Force on December 17, 2013 — 2
2 Paragraph 3 of Article XXX of the Agreement shall be deleted and replaced by the following: “3 The provisions of Articles VI to XXIV of this Agreement shall not apply to any person or other entity entitled to any special tax benefit: (a) in Barbados, under the International Business Companies Act , the Exempt Insurance Act , the Insurance Act , the International Financial Services Act , the Society With Restricted Liability Act , or the International Trusts Act , or any substantially similar law subsequently enacted; or (b) in either Contracting State, under a law of that State which has been identified in an Exchange of Notes between the Contracting States.”
Proclamation Giving Notice that the Protocol Amending the Agreement between Canada and Barbados for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and on Capital, done at Bridgetown on January 22, 1980 Came into Force on December 17, 2013 — “3
“3 The provisions of Articles VI to XXIV of this Agreement shall not apply to any person or other entity entitled to any special tax benefit: (a) in Barbados, under the International Business Companies Act , the Exempt Insurance Act , the Insurance Act , the International Financial Services Act , the Society With Restricted Liability Act , or the International Trusts Act , or any substantially similar law subsequently enacted; or (b) in either Contracting State, under a law of that State which has been identified in an Exchange of Notes between the Contracting States.”
Proclamation Giving Notice that the Protocol Amending the Agreement between Canada and Barbados for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and on Capital, done at Bridgetown on January 22, 1980 Came into Force on December 17, 2013 — (a)
(a) in Barbados, under the International Business Companies Act , the Exempt Insurance Act , the Insurance Act , the International Financial Services Act , the Society With Restricted Liability Act , or the International Trusts Act , or any substantially similar law subsequently enacted; or
Proclamation Giving Notice that the Protocol Amending the Agreement between Canada and Barbados for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and on Capital, done at Bridgetown on January 22, 1980 Came into Force on December 17, 2013 — (b)
(b) in either Contracting State, under a law of that State which has been identified in an Exchange of Notes between the Contracting States.”
Proclamation Giving Notice that the Protocol Amending the Agreement between Canada and Barbados for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and on Capital, done at Bridgetown on January 22, 1980 Came into Force on December 17, 2013 — 3
3 The following new paragraph 5 shall be added to Article XXX of the Agreement: “5 Where under any provision of this Agreement any income is relieved from tax in a Contracting State and, under the law in force in the other Contracting State a person, in respect of that income, is subject to tax by reference to the amount thereof that is remitted to or received in that other Contracting State and not by reference to the full amount thereof, then the relief to be allowed under this Agreement in the first-mentioned Contracting State shall apply only to so much of the income as is taxed in the other Contracting State.”
Proclamation Giving Notice that the Protocol Amending the Agreement between Canada and Barbados for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and on Capital, done at Bridgetown on January 22, 1980 Came into Force on December 17, 2013 — “5
“5 Where under any provision of this Agreement any income is relieved from tax in a Contracting State and, under the law in force in the other Contracting State a person, in respect of that income, is subject to tax by reference to the amount thereof that is remitted to or received in that other Contracting State and not by reference to the full amount thereof, then the relief to be allowed under this Agreement in the first-mentioned Contracting State shall apply only to so much of the income as is taxed in the other Contracting State.”
Proclamation Giving Notice that the Protocol Amending the Agreement between Canada and Barbados for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and on Capital, done at Bridgetown on January 22, 1980 Came into Force on December 17, 2013 — 1
1 Each of the Contracting States shall take all measures necessary to give this Protocol the force of law within its jurisdiction and each shall notify the other Contracting State once these measures are completed. This Protocol shall enter into force on the date of the later of these notifications and shall then have effect: (a) 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 in the calendar year next following that in which this Protocol enters into force; and (ii) in respect of other Canadian tax, for taxation years beginning on or after the first day of January in the calendar year next following that in which this Protocol enters into force; (b) in Barbados: (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 in the calendar year next following that in which this Protocol enters into force; and (ii) in respect of other Barbados tax, for taxation years beginning on or after the first day of January in the calendar year next following that in which this Protocol enters into force.
Proclamation Giving Notice that the Protocol Amending the Agreement between Canada and Barbados for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and on Capital, done at Bridgetown on January 22, 1980 Came into Force on December 17, 2013 — (a)
(a) 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 in the calendar year next following that in which this Protocol enters into force; and (ii) in respect of other Canadian tax, for taxation years beginning on or after the first day of January in the calendar year next following that in which this Protocol enters into force;
Proclamation Giving Notice that the Protocol Amending the Agreement between Canada and Barbados for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and on Capital, done at Bridgetown on January 22, 1980 Came into Force on December 17, 2013 — (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 in the calendar year next following that in which this Protocol enters into force; and
Proclamation Giving Notice that the Protocol Amending the Agreement between Canada and Barbados for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and on Capital, done at Bridgetown on January 22, 1980 Came into Force on December 17, 2013 — (ii)
(ii) in respect of other Canadian tax, for taxation years beginning on or after the first day of January in the calendar year next following that in which this Protocol enters into force;
Proclamation Giving Notice that the Protocol Amending the Agreement between Canada and Barbados for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and on Capital, done at Bridgetown on January 22, 1980 Came into Force on December 17, 2013 — (b)
(b) in Barbados: (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 in the calendar year next following that in which this Protocol enters into force; and (ii) in respect of other Barbados tax, for taxation years beginning on or after the first day of January in the calendar year next following that in which this Protocol enters into force.
Proclamation Giving Notice that the Protocol Amending the Agreement between Canada and Barbados for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and on Capital, done at Bridgetown on January 22, 1980 Came into Force on December 17, 2013 — (ii)
(ii) in respect of other Barbados tax, for taxation years beginning on or after the first day of January in the calendar year next following that in which this Protocol enters into force.
Proclamation Giving Notice that the Protocol Amending the Agreement between Canada and Barbados for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and on Capital, done at Bridgetown on January 22, 1980 Came into Force on December 17, 2013 — 2
2 Notwithstanding the provisions of this Article, the provisions of paragraph 1 of Article 2 of this Protocol shall have effect for taxation years beginning on or after the later of: (a) the first day of January in the calendar year next following that in which this Protocol enters into force; and (b) January 1, 2012.
Proclamation Giving Notice that the Protocol Amending the Agreement between Canada and Barbados for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and on Capital, done at Bridgetown on January 22, 1980 Came into Force on December 17, 2013 — (a)
(a) the first day of January in the calendar year next following that in which this Protocol enters into force; and
Proclamation Giving Notice that the Protocol Amending the Agreement between Canada and Barbados for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and on Capital, done at Bridgetown on January 22, 1980 Came into Force on December 17, 2013 — 3
3 Notwithstanding the provisions of this Article, the provisions of Article 4 of this Protocol (Exchange of Information) shall have effect from the date of entry into force of this Protocol, without regard to the taxation year to which a request for information relates.
Proclamation Giving Notice that the Protocol Amending the Agreement between Canada and Barbados for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and on Capital, done at Bridgetown on January 22, 1980 Came into Force on December 17, 2013 — Proclamation Giving Notice that the Protocol Amending the Agreement between Canada and Barbados for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and on Capital, done at Bridgetown on January 22, 1980 Came into Force on December 17, 2013
IN WITNESS WHEREOF the undersigned, duly authorised thereto, have signed this Protocol.
Proclamation Giving Notice that the Protocol Amending the Agreement between Canada and Barbados for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and on Capital, done at Bridgetown on January 22, 1980 Came into Force on December 17, 2013 — Proclamation Giving Notice that the Protocol Amending the Agreement between Canada and Barbados for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and on Capital, done at Bridgetown on January 22, 1980 Came into Force on December 17, 2013
DONE in duplicate at Bridgetown, this 8th day of November 2011, in the English and French languages, both texts being equally authentic.
Proclamation Giving Notice that the Protocol Amending the Convention between the Government of Canada and the Government of the French Republic for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and on Capital signed on May 2, 1975, as amended by the Protocol signed on January 16, 1987 and as further amended by the Protocol signed on November 30, 1995 Came into Force on December 27, 2013 — Proclamation Giving Notice that the Protocol Amending the Convention between the Government of Canada and the Government of the French Republic for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and on Capital signed on May 2, 1975, as amended by the Protocol signed on January 16, 1987 and as further amended by the Protocol signed on November 30, 1995 Came into Force on December 27, 2013
ELIZABETH THE SECOND, by the Grace of God of the United Kingdom, Canada and Her other Realms and Territories QUEEN, Head of the Commonwealth, Defender of the Faith.
Proclamation Giving Notice that the Protocol Amending the Convention between the Government of Canada and the Government of the French Republic for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and on Capital signed on May 2, 1975, as amended by the Protocol signed on January 16, 1987 and as further amended by the Protocol signed on November 30, 1995 Came into Force on December 27, 2013 — Proclamation Giving Notice that the Protocol Amending the Convention between the Government of Canada and the Government of the French Republic for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and on Capital signed on May 2, 1975, as amended by the Protocol signed on January 16, 1987 and as further amended by the Protocol signed on November 30, 1995 Came into Force on December 27, 2013
TO ALL TO WHOM these presents shall come or whom the same may in any way concern,
Proclamation Giving Notice that the Protocol Amending the Convention between the Government of Canada and the Government of the French Republic for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and on Capital signed on May 2, 1975, as amended by the Protocol signed on January 16, 1987 and as further amended by the Protocol signed on November 30, 1995 Came into Force on December 27, 2013 — Proclamation Giving Notice that the Protocol Amending the Convention between the Government of Canada and the Government of the French Republic for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and on Capital signed on May 2, 1975, as amended by the Protocol signed on January 16, 1987 and as further amended by the Protocol signed on November 30, 1995 Came into Force on December 27, 2013
Whereas, by Order in Council P.C. 2014-592 of May 15, 2014, the Governor in Council, pursuant to subsection 10(4) of An Act to implement conventions for the avoidance of double taxation with respect to income tax between Canada and France, Canada and Belgium and Canada and Israel , directed that a proclamation do issue giving notice of the entry into force on December 27, 2013 of the February 2, 2010 supplementary agreement, entitled Protocol Amending the Convention between the Government of Canada and the Government of the French Republic for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and on Capital signed on May 2, 1975, as amended by the Protocol signed on January 16, 1987 and as further amended by the Protocol signed November 30, 1995;
Proclamation Giving Notice that the Protocol Amending the Convention between the Government of Canada and the Government of the French Republic for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and on Capital signed on May 2, 1975, as amended by the Protocol signed on January 16, 1987 and as further amended by the Protocol signed on November 30, 1995 Came into Force on December 27, 2013 — Proclamation Giving Notice that the Protocol Amending the Convention between the Government of Canada and the Government of the French Republic for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and on Capital signed on May 2, 1975, as amended by the Protocol signed on January 16, 1987 and as further amended by the Protocol signed on November 30, 1995 Came into Force on December 27, 2013
Now know you that We, by and with the advice of Our Privy Council for Canada, do by this Our proclamation give notice of the entry into force on December 27, 2013 of the attached February 2, 2010 supplementary agreement, entitled Protocol Amending the Convention between the Government of Canada and the Government of the French Republic for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and on Capital signed on May 2, 1975, as amended by the Protocol signed on January 16, 1987 and as further amended by the Protocol signed November 30, 1995.
Proclamation Giving Notice that the Protocol Amending the Convention between the Government of Canada and the Government of the French Republic for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and on Capital signed on May 2, 1975, as amended by the Protocol signed on January 16, 1987 and as further amended by the Protocol signed on November 30, 1995 Came into Force on December 27, 2013 — Proclamation Giving Notice that the Protocol Amending the Convention between the Government of Canada and the Government of the French Republic for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and on Capital signed on May 2, 1975, as amended by the Protocol signed on January 16, 1987 and as further amended by the Protocol signed on November 30, 1995 Came into Force on December 27, 2013
Of all which Our loving subjects and all others whom these presents may concern are required to take notice and to govern themselves accordingly.