GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Canada — Moldova Tax Convention Act, 2002 — C-6.9
Directors’ fees and other similar payments derived by a resident of a Contracting State in that resident’s 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.
Canada — Moldova Tax Convention Act, 2002 — C-6.9 1
1 Notwithstanding the provisions of Articles 14 and 15, income derived by a resident of a Contracting State as an entertainer, such as a theatre, motion picture, radio or television artiste, or a musician, or as a sportsperson, from that resident’s personal activities as such exercised in the other Contracting State, may be taxed in that other State.
Canada — Moldova Tax Convention Act, 2002 — C-6.9 2
2 Where income in respect of personal activities exercised by an entertainer or a sportsperson in that individual’s capacity as such accrues not to the entertainer or sportsperson personally but to another person, that income may, notwithstanding the provisions of Articles 7, 14 and 15, be taxed in the Contracting State in which the activities of the entertainer or sportsperson are exercised.
Canada — Moldova Tax Convention Act, 2002 — C-6.9 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.
Canada — Moldova Tax Convention Act, 2002 — C-6.9 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 laws of that State. However, in the case of periodic pension payments, other than payments under the social security legislation in a Contracting State, the tax so charged shall not exceed 15 per cent of the gross amount of the payment.
Canada — Moldova Tax Convention Act, 2002 — C-6.9 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 laws of that State, but the tax so charged shall not exceed 15 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 surrender, cancellation, redemption, sale or other alienation of 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.
Canada — Moldova Tax Convention Act, 2002 — C-6.9 4
4 Notwithstanding anything in this Convention (a) war pensions and allowances (including pensions and allowances paid to war veterans or paid as a consequence of damages or injuries suffered as a consequence of a war) arising in a Contracting State and paid to a resident of the other Contracting State shall be exempt from tax in that other State to the extent that they would be exempt from tax if received by a resident of the first-mentioned State; and (b) benefits under the social security legislation in a Contracting State paid to a resident of the other Contracting State shall be taxable only in the first-mentioned State.
Canada — Moldova Tax Convention Act, 2002 — C-6.9 (a)
(a) war pensions and allowances (including pensions and allowances paid to war veterans or paid as a consequence of damages or injuries suffered as a consequence of a war) arising in a Contracting State and paid to a resident of the other Contracting State shall be exempt from tax in that other State to the extent that they would be exempt from tax if received by a resident of the first-mentioned State; and
Canada — Moldova Tax Convention Act, 2002 — C-6.9 (b)
(b) benefits under the social security legislation in a Contracting State paid to a resident of the other Contracting State shall be taxable only in the first-mentioned State.
Canada — Moldova Tax Convention Act, 2002 — C-6.9 1. (a)
1. (a) Salaries, wages and other 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.
Canada — Moldova Tax Convention Act, 2002 — C-6.9 (b)
(b) However, such salaries, wages and other similar remuneration shall be taxable only in the other Contracting State if the services are rendered in that State and the individual is a resident of that State who: (i) is a national of that State; or (ii) did not become a resident of that State solely for the purpose of rendering the services.
Canada — Moldova Tax Convention Act, 2002 — C-6.9 (ii)
(ii) did not become a resident of that State solely for the purpose of rendering the services.
Canada — Moldova Tax Convention Act, 2002 — C-6.9 2
2 The provisions of Articles 15, 16 and 17 shall apply to salaries, wages and other similar remuneration in respect of services rendered in connection with a business carried on by a Contracting State or a political subdivision or a local authority thereof.
Canada — Moldova Tax Convention Act, 2002 — C-6.9
Payments which a student, apprentice or business trainee who is, or was immediately before visiting a Contracting State, a resident of the other Contracting State and who is present in the first-mentioned State solely for the purpose of that individual’s education or training receives for the purpose of that individual’s maintenance, education or training shall not be taxed in that State, if such payments arise from sources outside that State.
Canada — Moldova Tax Convention Act, 2002 — C-6.9 1
1 Subject to the provisions of paragraph 2, items of income of a resident of a Contracting State, wherever arising, not dealt with in the foregoing Articles of this Convention shall be taxable only in that State.
Canada — Moldova Tax Convention Act, 2002 — C-6.9 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 a trust, other than a trust to which contributions were deductible, the tax so charged shall, if 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.
Canada — Moldova Tax Convention Act, 2002 — C-6.9 1
1 In the case of Canada, double taxation shall be avoided as follows: (a) subject to the existing provisions of the law of Canada regarding the deduction from tax payable in Canada of tax paid in a territory outside Canada and to any subsequent modification of those provisions — which shall not affect the general principle hereof — and unless a greater deduction or relief is provided under the laws of Canada, tax payable in Moldova on profits, income or gains arising in Moldova shall be deducted from any Canadian tax payable in respect of such profits, income or gains; (b) 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 other income, take into account the exempted income.
Canada — Moldova Tax Convention Act, 2002 — C-6.9 (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 Moldova on profits, income or gains arising in Moldova shall be deducted from any Canadian tax payable in respect of such profits, income or gains;
Canada — Moldova Tax Convention Act, 2002 — C-6.9 (b)
(b) 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 other income, take into account the exempted income.
Canada — Moldova Tax Convention Act, 2002 — C-6.9 2
2 In the case of Moldova, double taxation shall be avoided as follows: (a) where a resident of Moldova derives income which, in accordance with the provisions of the Convention, may be taxed in Canada, Moldova shall allow as a deduction from the tax on the income of that resident, an amount equal to the income tax paid in Canada; (b) where in accordance with any provision of the Convention income derived by a resident of Moldova is exempt from tax in Moldova, Moldova may nevertheless, in calculating the amount of tax on the remaining income of such resident, take into account the exempted income.
Canada — Moldova Tax Convention Act, 2002 — C-6.9 (a)
(a) where a resident of Moldova derives income which, in accordance with the provisions of the Convention, may be taxed in Canada, Moldova shall allow as a deduction from the tax on the income of that resident, an amount equal to the income tax paid in Canada;
Canada — Moldova Tax Convention Act, 2002 — C-6.9 (b)
(b) where in accordance with any provision of the Convention income derived by a resident of Moldova is exempt from tax in Moldova, Moldova may nevertheless, in calculating the amount of tax on the remaining income of such resident, take into account the exempted income.
Canada — Moldova Tax Convention Act, 2002 — C-6.9 3
3 For the purposes of this Article, profits, income or gains of a resident of a Contracting State that may be taxed in the other Contracting State in accordance with this Convention shall be deemed to arise from sources in that other State.
Canada — Moldova Tax Convention Act, 2002 — C-6.9 1
1 Nationals of a Contracting State shall not be subjected in the other Contracting State to any taxation or any requirement connected therewith that 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. This provision shall, notwithstanding the provisions of Article 1, also apply to individuals who are not residents of one or both of the Contracting States.
Canada — Moldova Tax Convention Act, 2002 — C-6.9 2
2 Stateless persons who are residents of a Contracting State shall not be subjected in either Contracting State to any taxation or any requirement connected therewith, which is other or more burdensome than the taxation and connected requirements to which nationals of the State concerned in the same circumstances are or may be subjected.
Canada — Moldova Tax Convention Act, 2002 — C-6.9 3
3 The taxation on a permanent establishment that an enterprise of a Contracting State has in the other Contracting State shall not be less favourably levied in that other State than the taxation levied on enterprises of that other State carrying on the same activities.
Canada — Moldova Tax Convention Act, 2002 — C-6.9 4
4 Nothing in this Article shall be construed as obliging a Contracting State to grant to residents of the other Contracting State any personal allowances, reliefs and reductions for taxation purposes on account of civil status or family responsibilities that it grants to its own residents.
Canada — Moldova Tax Convention Act, 2002 — C-6.9 5
5 The provisions of this Article shall apply to taxes that are the subject of this Convention.
Canada — Moldova Tax Convention Act, 2002 — C-6.9 1
1 Where a person considers that the actions of one or both of the Contracting States result or will result for that person in taxation not in accordance with the provisions of this Convention, that person may, irrespective of the remedies provided by the domestic law of those States, address to the competent authority of the Contracting State of which that person is a resident or, if that person’s case comes under paragraph 1 of Article 23, to that of the Contracting State of which that person is a national, 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 resulting in taxation not in accordance with the provisions of the Convention.
Canada — Moldova Tax Convention Act, 2002 — C-6.9 2
2 The competent authority referred to in paragraph 1 shall endeavour, if the objection appears to it to be justified and if it is not itself able to arrive at a satisfactory solution, to resolve the case by mutual agreement with the competent authority of the other Contracting State, with a view to the avoidance of taxation not in accordance with the Convention.
Canada — Moldova Tax Convention Act, 2002 — C-6.9 3
3 A Contracting State shall not, after the expiry of the time limits provided in its national 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 that 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.
Canada — Moldova Tax Convention Act, 2002 — C-6.9 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.
Canada — Moldova Tax Convention Act, 2002 — C-6.9 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.
Canada — Moldova Tax Convention Act, 2002 — C-6.9 6
6 If any difficulty or doubt arising as to the interpretation or application of the Convention cannot be resolved by the competent authorities pursuant to the preceding paragraphs of this Article, the case may be submitted for arbitration if both competent authorities and the taxpayer agree and the taxpayer agrees in writing to be bound by the decision of the arbitration board. The decision of the arbitration board in a particular case shall be binding on both States with respect to that case. The procedure shall be established in an exchange of notes between the Contracting States.
Canada — Moldova Tax Convention Act, 2002 — C-6.9 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 taxes covered by the Convention insofar as the taxation thereunder 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) concerned with 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.
Canada — Moldova Tax Convention Act, 2002 — C-6.9 2
2 In no case shall the provisions of paragraph 1 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 that 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 that 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 ).
Canada — Moldova Tax Convention Act, 2002 — C-6.9 (a)
(a) to carry out administrative measures at variance with the laws and the administrative practice of that or of the other Contracting State;
Canada — Moldova Tax Convention Act, 2002 — C-6.9 (b)
(b) to supply information that is not obtainable under the laws or in the normal course of the administration of that or of the other Contracting State; or
Canada — Moldova Tax Convention Act, 2002 — C-6.9 (c)
(c) to supply information that 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 ).
Canada — Moldova Tax Convention Act, 2002 — C-6.9 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, even though the other State does not, at that time, need such information. 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.
Canada — Moldova Tax Convention Act, 2002 — C-6.9 1
1 Nothing in this Convention shall affect the fiscal privileges of members of diplomatic missions or consular posts under the general rules of international law or under the provisions of special agreements.
Canada — Moldova Tax Convention Act, 2002 — C-6.9 2
2 Notwithstanding the provisions of Article 4, an individual who is a member of a diplomatic mission, consular post or permanent mission of a Contracting State that is situated in the other Contracting State or in a third State shall be deemed for the purposes of the Convention to be a resident of the sending State if that individual is liable in the sending State to the same obligations in relation to tax on total income as are residents of that sending State.
Canada — Moldova Tax Convention Act, 2002 — C-6.9 3
3 The Convention shall not apply to international organizations, to organs or officials thereof and to persons who are members of a diplomatic mission, consular post or permanent mission of a third State or group of States, being present in a Contracting State and who are not liable in either Contracting State to the same obligations in relation to tax on their total income as are residents thereof.
Canada — Moldova Tax Convention Act, 2002 — C-6.9 (a)
The Convention shall enter into force on the date of the last written notification, delivered through diplomatic channels, confirming the completion of the procedures required by each Contracting State to bring the Convention into force and its provisions shall have effect: (a) in respect of taxes withheld at the source on amounts paid or credited to non-residents, on or after the first day of January of the calendar year next following the year in which the Convention enters into force, and (b) in respect of other taxes, for taxation years beginning on or after the first day of January of the calendar year next following the year in which the Convention enters into force.
Canada — Moldova Tax Convention Act, 2002 — C-6.9 (a)
(a) in respect of taxes withheld at the source on amounts paid or credited to non-residents, on or after the first day of January of the calendar year next following the year in which the Convention enters into force, and
Canada — Moldova Tax Convention Act, 2002 — C-6.9 (b)
(b) in respect of other taxes, for taxation years beginning on or after the first day of January of the calendar year next following the year in which the Convention enters into force.
Canada — Moldova Tax Convention Act, 2002 — C-6.9 (a)
This Convention shall remain in force until terminated by a Contracting State. Either Contracting State may terminate the Convention after a period of five years following its entry into force by giving a written notice of termination, through diplomatic channels, at least six months before the end of any calendar year. In such event, the Convention shall cease to have effect: (a) in respect of taxes withheld at the source on amounts paid or credited to non-residents, on or after the first day of January of the calendar year next following the year in which the notice of termination is given, and (b) in respect of other taxes, for taxation years beginning on or after the first day of January of the calendar year next following the year in which the notice of termination is given
Canada — Moldova Tax Convention Act, 2002 — C-6.9 (a)
(a) in respect of taxes withheld at the source on amounts paid or credited to non-residents, on or after the first day of January of the calendar year next following the year in which the notice of termination is given, and
Canada — Moldova Tax Convention Act, 2002 — C-6.9 (b)
(b) in respect of other taxes, for taxation years beginning on or after the first day of January of the calendar year next following the year in which the notice of termination is given
Canada — Moldova Tax Convention Act, 2002 — C-6.9
IN WITNESS WHEREOF the undersigned, duly authorized to that effect, have signed this Convention.
Canada — Moldova Tax Convention Act, 2002 — C-6.9
DONE in two originals at Chisinau on July 4, 2002, in the English, French and Moldovan languages, each version being equally authentic.
Canada — Moldova Tax Convention Act, 2002 — C-6.9
At the moment of signing the Convention between the Government of Canada and the Government of the Republic of Moldova for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, the undersigned have agreed upon the following provisions which shall form an integral part of the Convention.
Canada — Moldova Tax Convention Act, 2002 — C-6.9 1
1 With reference to paragraph 1 of Article 2, it is understood that, in the case of Moldova, the Convention shall also apply to taxes on income imposed on behalf of its administrative territorial units and its local authorities.
Canada — Moldova Tax Convention Act, 2002 — C-6.9 2
2 With reference to subparagraph (d) of paragraph 1 of Article 3, the term person , in the case of Moldova, includes a legal person.
Canada — Moldova Tax Convention Act, 2002 — C-6.9 3
3 It is understood that the term political subdivision , in the case of Moldova, includes an administrative territorial unit.
Canada — Moldova Tax Convention Act, 2002 — C-6.9 4
4 With reference to paragraph 2 of Article 9, it is understood that the other Contracting State is only required to make the appropriate adjustment to the extent it considers that the adjustment made in the first-mentioned State is justified both in principle and in amount.
Canada — Moldova Tax Convention Act, 2002 — C-6.9 5
5 The provisions of the Convention shall not be construed to restrict in any manner any exemption, allowance, credit or other deduction accorded by the laws of a Contracting State in the determination of the tax imposed by that State.
Canada — Moldova Tax Convention Act, 2002 — C-6.9 6
6 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 controlled foreign affiliate, in which that resident has an interest.