GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Income Tax Conventions Implementation Act, 1997 — I-3.52 2
2 Notwithstanding the provisions of paragraph 1, remuneration derived by a resident of a Contracting State in respect of an employment exercised in the other Contracting State shall be taxable only in the first-mentioned State if: (a) the recipient is present in the other State for a period or periods not exceeding in the aggregate 183 days in any twelve month period commencing or ending in the fiscal year concerned, and (b) the remuneration is paid by, or on behalf of, an employer who is not a resident of the other State, and (c) the remuneration is not borne by a permanent establishment or a fixed base which the employer has in the other State.
Income Tax Conventions Implementation Act, 1997 — I-3.52 (a)
(a) the recipient is present in the other State for a period or periods not exceeding in the aggregate 183 days in any twelve month period commencing or ending in the fiscal year concerned, and
Income Tax Conventions Implementation Act, 1997 — I-3.52 3
3 Notwithstanding the preceding provisions of this Article, remuneration in respect of an employment exercised aboard a ship or aircraft operated in international traffic by an enterprise of a Contracting State may be taxed in that State.
Income Tax Conventions Implementation Act, 1997 — I-3.52
Directors’ fees and other similar payments derived by a resident of a Contracting State in his capacity as a member of the board of directors or a similar organ of a company which is a resident of the other Contracting State may be taxed in that other State.
Income Tax Conventions Implementation Act, 1997 — I-3.52 3
3 The provisions of paragraph 2 shall not apply if it is established that neither the entertainer or the sportsman, nor persons related thereto, participate directly or indirectly in the profits of the person referred to in that paragraph.
Income Tax Conventions Implementation Act, 1997 — I-3.52 4
4 The provisions of paragraphs 1 and 2 shall not apply to income derived from activities exercised in a Contracting State by an entertainer or sportsman if the visit to that State is wholly or mainly supported by public funds of the other Contracting State, or a political subdivision or local authority thereof. In such case, the income shall be taxable only in the Contracting State of which the entertainer or sportsman is a resident.
Income Tax Conventions Implementation Act, 1997 — I-3.52 1
1 Pensions and annuities arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other State but the amount of any such pension that would be excluded from taxable income in the first-mentioned State if the recipient were a resident thereof, shall be exempt from tax in the other State.
Income Tax Conventions Implementation Act, 1997 — I-3.52 2
2 Pensions arising in a Contracting State and paid to a resident of the other Contracting State may also be taxed in the State in which they arise and according to the law of that State. However, in the case of periodic pension payments other than social security benefits, the tax so charged shall not exceed the lesser of: (a) 15 per cent of the gross amount of the payment; and (b) the rate determined by reference to the amount of tax that the recipient of the payment would otherwise be required to pay for the year on the total amount of the periodic pension payments received by him in the year, if he were resident in the Contracting State in which the payment arises.
Income Tax Conventions Implementation Act, 1997 — I-3.52 (a)
(a) 15 per cent of the gross amount of the payment; and
Income Tax Conventions Implementation Act, 1997 — I-3.52 (b)
(b) the rate determined by reference to the amount of tax that the recipient of the payment would otherwise be required to pay for the year on the total amount of the periodic pension payments received by him in the year, if he were resident in the Contracting State in which the payment arises.
Income Tax Conventions Implementation Act, 1997 — I-3.52 3
3 Annuities arising in a Contracting State and paid to a resident of the other Contracting State may also be taxed in the State in which they arise and according to the law of that State; but the tax so charged shall not exceed 10 per cent of the portion thereof that is subject to tax in that State. However, this limitation does not apply to lump-sum payments arising on the alienation of an interest in an annuity, or to payments of any kind under an annuity contract the cost of which was deductible, in whole or in part, in computing the income of any person who acquired the contract.
Income Tax Conventions Implementation Act, 1997 — I-3.52 4
4 Notwithstanding anything in this Convention, alimony and other similar payments arising in a Contracting State and paid to a resident of the other Contracting State who is subject to tax therein in respect thereof, shall be taxable only in that other State.
Income Tax Conventions Implementation Act, 1997 — I-3.52 1. (a)
1. (a) Salaries, wages and similar remuneration, other than a pension, paid by a Contracting State or a political subdivision or a local authority thereof to an individual in respect of services rendered to that State or subdivision or authority shall be taxable only in that State. (b) However, such salaries, wages or similar remuneration shall be taxable only in the other Contracting State if 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, 1997 — I-3.52 (b)
(b) However, such salaries, wages or similar remuneration shall be taxable only in the other Contracting State if 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, 1997 — I-3.52 2
2 The provisions of paragraph 1 shall not apply to 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, 1997 — I-3.52
Payments which a student, an apprentice or a 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 his education or training receives for the purpose of his 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, 1997 — I-3.52 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, 1997 — I-3.52 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, 1997 — I-3.52 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, 1997 — I-3.52 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, 1997 — I-3.52 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, 1997 — I-3.52 1
1 In the case of Lithuania, double taxation shall be avoided as follows: (a) Where a resident of Lithuania derives income or owns capital which, in accordance with this Convention, may be taxed in Canada, unless a more favourable treatment is provided in its domestic law, Lithuania shall allow: (i) as a deduction from the tax on the income of that resident, an amount equal to the income tax paid thereon in Canada; (ii) as a deduction from the tax on the capital of that resident, an amount equal to the capital tax paid thereon in Canada. Such deduction in either case shall not, however, exceed that part of the income or capital tax in Lithuania as computed before the deduction is given, which is attributable, as the case may be, to the income or the capital which may be taxed in Canada. (b) For the purpose of subparagraph (a), where a company that is a resident of Lithuania receives a dividend from a company that is a resident of Canada in which it owns at least 10 per cent of its shares having full voting rights, the tax paid in Canada shall include not only the tax paid on the dividend but also the tax paid on the underlying profits of the company out of which the dividend was paid.
Income Tax Conventions Implementation Act, 1997 — I-3.52 (a)
(a) Where a resident of Lithuania derives income or owns capital which, in accordance with this Convention, may be taxed in Canada, unless a more favourable treatment is provided in its domestic law, Lithuania shall allow: (i) as a deduction from the tax on the income of that resident, an amount equal to the income tax paid thereon in Canada; (ii) as a deduction from the tax on the capital of that resident, an amount equal to the capital tax paid thereon in Canada. Such deduction in either case shall not, however, exceed that part of the income or capital tax in Lithuania as computed before the deduction is given, which is attributable, as the case may be, to the income or the capital which may be taxed in Canada.
Income Tax Conventions Implementation Act, 1997 — I-3.52 (i)
(i) as a deduction from the tax on the income of that resident, an amount equal to the income tax paid thereon in Canada;
Income Tax Conventions Implementation Act, 1997 — I-3.52 (ii)
(ii) as a deduction from the tax on the capital of that resident, an amount equal to the capital tax paid thereon in Canada.
Income Tax Conventions Implementation Act, 1997 — I-3.52 (b)
(b) For the purpose of subparagraph (a), where a company that is a resident of Lithuania receives a dividend from a company that is a resident of Canada in which it owns at least 10 per cent of its shares having full voting rights, the tax paid in Canada shall include not only the tax paid on the dividend but also the tax paid on the underlying profits of the company out of which the dividend was paid.
Income Tax Conventions Implementation Act, 1997 — I-3.52 2
2 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 Lithuania on profits, income or gains arising in Lithuania 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 Lithuania; and (c) where in accordance with any provision of the Convention income derived by a resident of Canada is exempt from tax in Canada, Canada may nevertheless, in calculating the amount of tax on the remaining income of such resident, take into account the exempted income.
Income Tax Conventions Implementation Act, 1997 — I-3.52 (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 Lithuania on profits, income or gains arising in Lithuania shall be deducted from any Canadian tax payable in respect of such profits, income or gains;
Income Tax Conventions Implementation Act, 1997 — I-3.52 (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 Lithuania; and
Income Tax Conventions Implementation Act, 1997 — I-3.52 (c)
(c) where in accordance with any provision of the Convention income derived by a resident of Canada is exempt from tax in Canada, Canada may nevertheless, in calculating the amount of tax on the remaining income of such resident, take into account the exempted income.
Income Tax Conventions Implementation Act, 1997 — I-3.52 3
3 Tax payable in Lithuania by a company which is a resident of Canada in respect of profits attributable to manufacturing and agricultural activities, exploration or exploitation of natural resources and construction or telecommunications projects carried on by it in Lithuania shall be deemed to include any amount which would have been payable thereon as Lithuanian tax for any year but for an exemption from or reduction of tax granted for that year or any part thereof under specific Lithuanian legislation to promote economic development, to the extent that the exemption or reduction is for a period not in excess of ten years.
Income Tax Conventions Implementation Act, 1997 — I-3.52 4
4 For the purposes of this Article, profits, income or gains of a resident of a Contracting State which are 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, 1997 — I-3.52 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 more burdensome than the taxation and connected requirements to which nationals of that other State in the same circumstances are or may be subjected.
Income Tax Conventions Implementation Act, 1997 — I-3.52 4
4 Enterprises of a Contracting State, the capital of which is wholly or partly owned or controlled, directly or indirectly, by one or more residents of the other Contracting State, shall not be subjected in the first-mentioned State to any taxation or any requirement connected therewith which is more burdensome than the taxation and connected requirements to which other similar enterprises of the first-mentioned State, the capital of which is wholly or partly owned or controlled, directly or indirectly, by one or more residents of a third State, are or may be subjected.
Income Tax Conventions Implementation Act, 1997 — I-3.52 5
5 In this Article, the term “taxation” means taxes which are the subject of this Convention.
Income Tax Conventions Implementation Act, 1997 — I-3.52 1
1 Where a person considers that the actions of one or both of the Contracting States result or will result for him in taxation not in accordance with the provisions of this Convention, he may, irrespective of the remedies provided by the domestic law of those States, address to the competent authority of the Contracting State of which he is a resident an application in writing stating the grounds for claiming the revision of such taxation. To be admissible, the said application must be submitted within two years from the first notification of the action which gives rise to taxation not in accordance with the Convention.
Income Tax Conventions Implementation Act, 1997 — I-3.52 3
3 A Contracting State shall not, after the expiry of the time limits provided in its domestic laws and, in any case, after five years from the end of the taxable period in which the income concerned has accrued, increase the tax base of a resident of either of the Contracting States by including therein items of income which have also been charged to tax in the other Contracting State. This paragraph shall not apply in the case of fraud, wilful default or neglect.
Income Tax Conventions Implementation Act, 1997 — I-3.52 4
4 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, 1997 — I-3.52 5
5 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, 1997 — I-3.52 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 in the Contracting States concerning taxation insofar as such taxation is not contrary to the Convention. The exchange of information is not restricted by Article 1. Any information received by a Contracting State shall be treated as secret in the same manner as information obtained under the domestic laws of that State 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, 1997 — I-3.52 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, 1997 — I-3.52 (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, 1997 — I-3.52 3
3 If information is requested by a Contracting State in accordance with this Article, the other Contracting State shall endeavour to obtain the information to which the request relates in the same way as if its own taxation were involved. If specifically requested by the competent authority of a Contracting State, the competent authority of the other Contracting State shall endeavour to provide information under this Article in the form requested, such as depositions of witnesses and copies of unedited original documents (including books, papers, statements, records, accounts or writings), to the same extent such depositions and documents can be obtained under the laws and administrative practices of that other State with respect to its own taxes.
Income Tax Conventions Implementation Act, 1997 — I-3.52 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 that State with respect to a partnership, trust, or company, in which the person has an interest.
Income Tax Conventions Implementation Act, 1997 — I-3.52 3
3 Notwithstanding the provisions of any other Article of this Convention, a resident of a Contracting State who, as a consequence of domestic law concerning incentives to promote foreign investment, is not subject to tax or is subject to tax at a reduced rate in that Contracting State on profits, income or gains, shall not receive the benefit of any reduction in or exemption from tax provided for in this Convention by the other Contracting State if the main purpose or one of the main purposes of such resident or person connected with such resident was to obtain the benefits of this Convention.
Income Tax Conventions Implementation Act, 1997 — I-3.52 4
4 Contributions by an individual who renders dependent personal services in a Contracting State to a pension plan established and recognized for tax purposes in the other Contracting State shall, for a period not exceeding in the aggregate 60 months, be deducted, in the first-mentioned State, in determining the individual’s taxable income, and treated in that State, in the same way and subject to the same conditions and limitations, as contributions made to a pension plan that is recognized for tax purposes in that first-mentioned State, provided that: (a) the individual was not a resident of that State, and was contributing to the pension plan, immediately before he began to exercise employment in that State; and (b) the pension plan is accepted by the competent authority of that State as generally corresponding to a pension plan recognized as such for tax purposes by that State. For the purposes of this provision the term “pension plan” means an arrangement in which the individual participates in order to secure retirement benefits payable in respect of the dependent personal services, and a pension plan shall be recognized for tax purposes in a State if contributions to the plan would qualify for tax relief in that State.
Income Tax Conventions Implementation Act, 1997 — I-3.52 (a)
(a) the individual was not a resident of that State, and was contributing to the pension plan, immediately before he began to exercise employment in that State; and
Income Tax Conventions Implementation Act, 1997 — I-3.52 (b)
(b) the pension plan is accepted by the competent authority of that State as generally corresponding to a pension plan recognized as such for tax purposes by that State. For the purposes of this provision the term “pension plan” means an arrangement in which the individual participates in order to secure retirement benefits payable in respect of the dependent personal services, and a pension plan shall be recognized for tax purposes in a State if contributions to the plan would qualify for tax relief in that State.
Income Tax Conventions Implementation Act, 1997 — I-3.52
For the purposes of this provision the term “pension plan” means an arrangement in which the individual participates in order to secure retirement benefits payable in respect of the dependent personal services, and a pension plan shall be recognized for tax purposes in a State if contributions to the plan would qualify for tax relief in that State.