GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Income Tax Conventions Implementation Act, 1999 — I-3.54 6
6 Interest shall be deemed to arise in a Contracting State when the payer is that State itself, a political subdivision, a local authority or a resident of that State. Where, however, the person paying the interest, whether he is a resident of a Contracting State or not, has in a Contracting State a permanent establishment or a fixed base in connection with which the indebtedness on which the interest is paid was incurred, and such interest is borne by such permanent establishment or fixed base, then such interest shall be deemed to arise in the State in which the permanent establishment or fixed base is situated.
Income Tax Conventions Implementation Act, 1999 — I-3.54 7
7 Where, by reason of a special relationship between the payer and the beneficial owner of the interest or between both of them and some other person, the amount of the interest, having regard to the debt-claim for which it is paid, exceeds the amount which would have been agreed upon by the payer and the beneficial owner in the absence of such relationship, the provisions of this Article shall apply only to the last-mentioned amount. In such case, the excess part of the payments shall remain taxable according to the laws of each Contracting State, due regard being had to the other provisions of this Convention.
Income Tax Conventions Implementation Act, 1999 — I-3.54 2
2 However, such royalties may also be taxed in the Contracting State in which they arise, and according to the laws of that State, but if the recipient is the beneficial owner of the royalties the tax so charged shall not exceed 10 per cent of the gross amount of the royalties.
Income Tax Conventions Implementation Act, 1999 — I-3.54 3
3 Notwithstanding the provisions of paragraph 2, copyright royalties and other like payments in respect of the production or reproduction of any cultural, dramatic, musical or other artistic work (but not including royalties in respect of motion picture films and works on film or videotape or other means of reproduction for use in connection with television), arising in a Contracting State and paid to a resident of the other Contracting State who is subject to tax thereon shall be taxable only in that other State.
Income Tax Conventions Implementation Act, 1999 — I-3.54 4
4 The term royalties as used in this Article means payments of any kind received as a consideration for the use of, or the right to use, any copyright, patent, certificate of invention, trade mark, design or model, plan, secret formula or process or other intangible property, or for the use of, or the right to use, industrial, commercial or scientific equipment, or for information concerning industrial, commercial or scientific experience, and includes payments of any kind in respect of motion picture films and works on film, videotape or other means of reproduction for use in connection with television.
Income Tax Conventions Implementation Act, 1999 — I-3.54 5
5 The provisions of paragraphs 2 and 3 shall not apply if the beneficial owner of the royalties, being a resident of a Contracting State, carries on business in the other Contracting State in which the royalties arise through a permanent establishment situated therein, or performs in that other State independent professional services from a fixed base situated therein, and the right or property in respect of which the royalties are paid is effectively connected with such permanent establishment or fixed base. In such case the provisions of Article 7 or Article 14, as the case may be, shall apply.
Income Tax Conventions Implementation Act, 1999 — I-3.54 6
6 Royalties shall be deemed to arise in a Contracting State when the payer is that State itself, a political subdivision, a local authority or a resident of that State. Where, however, the person paying the royalties, whether he is a resident of a Contracting State or not, has in a Contracting State a permanent establishment or a fixed base in connection with which the obligation to pay the royalties was incurred, and such royalties are borne by such permanent establishment or fixed base, then such royalties shall be deemed to arise in the State in which the permanent establishment or fixed base is situated.
Income Tax Conventions Implementation Act, 1999 — I-3.54 7
7 Where, by reason of a special relationship between the payer and the beneficial owner of the royalties or between both of them and some other person, the amount of the royalties, having regard to the use, right or information for which they are paid, exceeds the amount which would have been agreed upon by the payer and the beneficial owner in the absence of such relationship, the provisions of this Article shall apply only to the last-mentioned amount. In such case, the excess part of the payments shall remain taxable according to the laws of each Contracting State, due regard being had to the other provisions of this Convention.
Income Tax Conventions Implementation Act, 1999 — I-3.54 2
2 Gains from the alienation of movable property forming part of the business property of a permanent establishment which a resident of a Contracting State has in the other Contracting State or of 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 professional services, including such gains from the alienation of such a permanent establishment (alone or with the whole enterprise carried on by such resident) or of such a fixed base may be taxed in that other State.
Income Tax Conventions Implementation Act, 1999 — I-3.54 3
3 Gains from the alienation of ships or aircraft operated in international traffic by a resident of a Contracting State or movable property pertaining to the operation of such ships or aircraft, shall be taxable only in that Contracting State.
Income Tax Conventions Implementation Act, 1999 — I-3.54 4
4 Gains from the alienation of any property, other than that referred to in paragraphs 1, 2, and 3 shall be taxable only in the Contracting State of which the alienator is a resident.
Income Tax Conventions Implementation Act, 1999 — I-3.54 5
5 The provisions of paragraph 4 shall not affect the right of either of the Contracting States to levy, according to its law, a tax on gains from the alienation of any property derived by an individual who is a resident of the other Contracting State and has been a resident of the first-mentioned State at any time during the six years immediately preceding the alienation of the property.
Income Tax Conventions Implementation Act, 1999 — I-3.54 1
1 Income derived by an individual who is a resident of a Contracting State in respect of professional services shall be taxable only in that State unless he has a fixed base regularly available to him in the other Contracting State for the purpose of performing his activities. If he has such a fixed base, the income may be taxed in the other State but only so much of it as is attributable to that fixed base.
Income Tax Conventions Implementation Act, 1999 — I-3.54 2
2 The term professional services includes especially independent scientific, literary, artistic, educational or teaching activities, independent activities of physicians, lawyers, engineers, architects, dentists and accountants as well as other activities of an independent character.
Income Tax Conventions Implementation Act, 1999 — I-3.54 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 calendar 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, 1999 — I-3.54 (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 calendar year concerned; and
Income Tax Conventions Implementation Act, 1999 — I-3.54 (b)
(b) the remuneration is paid by, or on behalf of, an employer who is not a resident of the other State; and
Income Tax Conventions Implementation Act, 1999 — I-3.54 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 a resident of a Contracting State, shall be taxable only in that State unless the remuneration is derived by a resident of the other Contracting State.
Income Tax Conventions Implementation Act, 1999 — I-3.54 1
1 Notwithstanding the provisions of Articles 7, 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 sportsman, from his personal activities as such exercised in the other Contracting State, may be taxed in that other State.
Income Tax Conventions Implementation Act, 1999 — I-3.54 4
4 The provisions of paragraphs 1 and 2 shall not apply to income derived from activities performed in a Contracting State by a resident of the other Contracting State if these activities are performed: (a) in the context of a visit in the first-mentioned State of a non-profit organization of the other State, provided that the visit is wholly supported by public funds; or (b) in the context of the visit of a cultural group in the first-mentioned State within the framework of a cultural agreement between the Contracting States.
Income Tax Conventions Implementation Act, 1999 — I-3.54 (a)
(a) in the context of a visit in the first-mentioned State of a non-profit organization of the other State, provided that the visit is wholly supported by public funds; or
Income Tax Conventions Implementation Act, 1999 — I-3.54 (b)
(b) in the context of the visit of a cultural group in the first-mentioned State within the framework of a cultural agreement between the Contracting States.
Income Tax Conventions Implementation Act, 1999 — I-3.54 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, the tax so charged shall not exceed 15 per cent of the gross amount of the payment.
Income Tax Conventions Implementation Act, 1999 — I-3.54 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 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.
Income Tax Conventions Implementation Act, 1999 — I-3.54 4
4 For the purposes of this Convention, the term annuity means a stated sum payable to an individual periodically at stated times during his life or during a specified or ascertainable period of time under an obligation to make the payments in return for adequate and full consideration in money or in money’s worth, but does not include a pension or a payment that is not a periodic payment or any annuity the cost of which was deductible for the purposes of taxation in the Contracting State in which it was acquired.
Income Tax Conventions Implementation Act, 1999 — I-3.54 5
5 Notwithstanding anything in this Convention: (a) alimony, maintenance and child support payments in respect of a divorce or a separation, 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; and (b) payments under the social security legislation in a Contracting State made to a resident of the other Contracting State shall be taxable only in the first-mentioned State.
Income Tax Conventions Implementation Act, 1999 — I-3.54 (a)
(a) alimony, maintenance and child support payments in respect of a divorce or a separation, 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; and
Income Tax Conventions Implementation Act, 1999 — I-3.54 (b)
(b) payments under the social security legislation in a Contracting State made to a resident of the other Contracting State shall be taxable only in the first-mentioned State.
Income Tax Conventions Implementation Act, 1999 — I-3.54 1
1 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. However, such salaries, wages and similar remuneration shall be taxable only in the other Contracting State if the services are rendered in that other State and the individual is a resident of that other State who: (a) is a national of that other State; or (b) became a resident of that other State not solely for the purpose of rendering the services.
Income Tax Conventions Implementation Act, 1999 — I-3.54 (a)
(a) is a national of that other State; or
Income Tax Conventions Implementation Act, 1999 — I-3.54 (b)
(b) became a resident of that other State not solely for the purpose of rendering the services.
Income Tax Conventions Implementation Act, 1999 — I-3.54 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, 1999 — I-3.54 1
1 Payments which a student, business apprentice or 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, 1999 — I-3.54 2
2 A student, business apprentice or trainee referred to in paragraph 1 shall be entitled, in the Contracting State that he visits, to the same exemptions, reliefs or reductions in respect of taxes as are available to residents of a third State in the same circumstances.
Income Tax Conventions Implementation Act, 1999 — I-3.54 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. However, in the case of income arising in Canada from a trust, other than a trust to which contributions were deductible, the tax so charged shall, provided that the income is taxable in Bulgaria, not exceed 15 per cent of the gross amount of the income.
Income Tax Conventions Implementation Act, 1999 — I-3.54 3
3 The provisions of paragraph 1 shall not apply to income, other than income from immovable property, if the recipient of the income, being a resident of a Contracting State, carries on business in the other Contracting State through a permanent establishment situated therein, or performs in that other State independent professional services from a fixed base situated therein, and the right or property in respect of which the income is paid is effectively connected with such permanent establishment or fixed base. In such case the provisions of Article 7 or Article 14, as the case may be, shall apply.
Income Tax Conventions Implementation Act, 1999 — I-3.54 2
2 Capital represented by movable property forming part of the business property of a permanent establishment which a resident 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 professional services, may be taxed in that other State.
Income Tax Conventions Implementation Act, 1999 — I-3.54 3
3 Capital represented by ships and aircraft operated by a resident 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, 1999 — I-3.54 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 Bulgaria on profits, income or capital gains arising in Bulgaria shall be deducted from any Canadian tax payable in respect of such profits, income or capital 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 Bulgaria. (c) Where in accordance with any provision of the Convention income derived or capital owned by a resident of Canada is exempt from tax in Canada, Canada may nevertheless, in calculating the amount of tax on other income or capital, take into account the exempted income or capital.
Income Tax Conventions Implementation Act, 1999 — I-3.54 (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 Bulgaria on profits, income or capital gains arising in Bulgaria shall be deducted from any Canadian tax payable in respect of such profits, income or capital gains.
Income Tax Conventions Implementation Act, 1999 — I-3.54 (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 Bulgaria.
Income Tax Conventions Implementation Act, 1999 — I-3.54 (c)
(c) Where in accordance with any provision of the Convention income derived or capital owned by a resident of Canada is exempt from tax in Canada, Canada may nevertheless, in calculating the amount of tax on other income or capital, take into account the exempted income or capital.
Income Tax Conventions Implementation Act, 1999 — I-3.54 2
2 In the case of Bulgaria, double taxation shall be avoided as follows: (a) Where a resident of Bulgaria derives income or owns capital which in accordance with the provisions of this Convention may be taxed in Canada, Bulgaria shall, subject to the provisions of subparagraphs (b) and (c) of this paragraph, exempt such income or capital from tax. (b) Where a resident of Bulgaria derives dividends, interest, royalties or capital gains which in accordance with the provisions of Articles 10, 11, 12 and paragraph 5 of Article 13 of this Convention may be taxed in Canada, Bulgaria shall allow as a deduction from the tax on the dividends, interest, royalties or capital gains of that resident an amount equal to the tax paid in Canada. Such deduction shall not, however, exceed that part of the tax, as computed before the deduction is given, which is attributable to such dividends, interest, royalties or capital gains derived from Canada. (c) Where in accordance with any provision of this Convention income derived or capital owned by a resident of Bulgaria is exempt from tax in Bulgaria, Bulgaria may nevertheless, in calculating the amount of the tax on the remaining income or capital of such resident, take into account the exempted income or capital.
Income Tax Conventions Implementation Act, 1999 — I-3.54 (a)
(a) Where a resident of Bulgaria derives income or owns capital which in accordance with the provisions of this Convention may be taxed in Canada, Bulgaria shall, subject to the provisions of subparagraphs (b) and (c) of this paragraph, exempt such income or capital from tax.
Income Tax Conventions Implementation Act, 1999 — I-3.54 (b)
(b) Where a resident of Bulgaria derives dividends, interest, royalties or capital gains which in accordance with the provisions of Articles 10, 11, 12 and paragraph 5 of Article 13 of this Convention may be taxed in Canada, Bulgaria shall allow as a deduction from the tax on the dividends, interest, royalties or capital gains of that resident an amount equal to the tax paid in Canada. Such deduction shall not, however, exceed that part of the tax, as computed before the deduction is given, which is attributable to such dividends, interest, royalties or capital gains derived from Canada.
Income Tax Conventions Implementation Act, 1999 — I-3.54 (c)
(c) Where in accordance with any provision of this Convention income derived or capital owned by a resident of Bulgaria is exempt from tax in Bulgaria, Bulgaria may nevertheless, in calculating the amount of the tax on the remaining income or capital of such resident, take into account the exempted income or capital.
Income Tax Conventions Implementation Act, 1999 — I-3.54 3
3 For the purposes of this Article, profits, income or capital 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, 1999 — I-3.54 4
4 For the purposes of subparagraph (a) of paragraph 1, tax payable under the law of Bulgaria by a company which is a resident of Canada in respect of profits attributable to manufacturing, tourism and agricultural activities, exploration or exploitation of natural resources and construction or telecommunication projects carried on by it in Bulgaria shall be deemed to include any amount which would have been payable thereon as Bulgarian tax for any year but for an exemption from, or reduction of, tax granted for that year or any part thereof under specific Bulgarian 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, 1999 — I-3.54 1
1 The 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.